CBP Issues Guidance on Change in Effective Date of Duty Increase for Section 301 Tariffs

Posted by Matt Schmitt on 5/9/19 5:00 PM

On May 9, 2019, U.S. Customs and Border Protection (CBP) issued guidance in Cargo Systems Messaging Service (CSMS) #19-000236, on the effective date of duty increase for the third tranche of Section 301 tariffs on goods of Chinese Origin.

The increase in duty from 10% to 25% will go into effect on May 10, 2019 for goods entered for consumption, or withdrawn from warehouse for consumption and exported to the U.S. after 12:01 a.m. eastern standard time on May 10, 2019. According to CBP, any goods exported prior to May 10 and entered for consumption on or after May 10, will still be subject to the 10% rate of duty. CBP is working with the Office of the U.S. Trade Representative (USTR) on additional guidance for the entry filing requirements for the goods still subject to the 10% rate of duty.

Currently CBP’s system is programmed to calculate duty at 25% on goods arriving on or after May 10, 2019. CBP suggests two different options for importers with shipments that may be eligible for the 10% duty rate:

  • Importers may pay the 25% duty rate and file a Post Summary Correction when filing instructions become available for 10% duty rate;

  • Importers may delay filing the entry summary during the standard ten-day entry summary filing period until the additional instructions become available.

CBP directs further questions to the USTR’s website at USTR.gov and the Federal Register Notice (FRN).


The CSMS may be found here:


The FRN may be found here:


Topics: China, CBP, Tariffs, Trade Remedies

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