美国进口关税查询

输入 10 位 HTS 税号、原产国和进口日期，逐项列出基础税率、301 / 232 / 201 / 338 附加税、AD/CVD 保证金、PGA 申报要求和其他监管要求，并给出确定合计与上限。

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9801.00.7000

Aircraft exported from the United States with benefit of drawback or heading 9813.00.05

Articles previously exported from the United States which-- except for U.S. note 1 of this subchapter--would qualify for free entry under one of the foregoing items and are not otherwise free of duty:

原产国: CN · 中国
进口日期: 2026-10-27
计量单位: k g
第 1 栏一般: A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05
特殊: Free (AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
第 2 栏: A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05
SPI 资格: —
HTS 版本: 2026 Rev.21
印本页码: 3170

从价合计（确定部分）

12.5%

第 1 栏一般税率 A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05 + 附加 12.5%

上限（含条件项 + AD/CVD 保证金）

12.5%

无条件项，无 AD/CVD

AD/CVD 案件

无在令 / 调查中案号

计算说明

基础税率为从量/复合/文字税率，从价合计仅含附加税部分

下一步需要确认什么

按本次结果整理的核查项，每条都来自上面的措施、案件或监管命中。

没有需要额外确认的条件：按基础税率与已确定的附加税申报即可。

基础税率

第 1 栏 / 第 2 栏 / SPIA duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05

第 1 栏一般税率（MFN）适用

A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05

税率文本：A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05

依据：HTSUS 2026 Rev.21 第 1–97 章置信度：VERIFIED

Section 301 强迫劳动附加税

1+12.5%

强迫劳动 301 附加税（12.5%）9903.05.31适用

+12.5%

中国：第 1 栏税率 + 12.5% 附加

依据：HTSUS Ch.99 U.S. note 52；91 FR 47318生效：2026-07-24CSMS / 来源：CSMS #69326983置信度：VERIFIED

Section 301 对华

1不适用

对华 301：该税号不在任何清单不适用

—

8 位税号 9801.00.70 不在 List 1–4B 或四年审查清单内

依据：HTSUS Ch.99 note 20 / 31（2026 Rev.21）置信度：VERIFIED

PGA 申报要求

0 个 flag展开

该税号无 ACE PGA flag（仍须核对不挂 flag 的监管要求：FCC / DOE / SIMA / 标记等）。

其他税费

MPF 0.3464% · HMF 0.125%展开

未填完税价格，只显示费率与上下限

MPF 0.3464%（最低 $34.58 / 最高 $670.86）—

HMF 0.125%（仅海运）非海运不征

期间 2026-10-01 ～ 2027-09-30 · 91 FR 48398（2026-07-31，Doc. 2026-15530，FY2027）

其他进口监管要求

供应链 / 强迫劳动（UFLPA · WRO · CAATSA）

中国原产：UFLPA 推定按供应链（新疆成分 / 实体清单）触发，不以原产国为限；CBP 拒绝入境最多的原产国为 MY / VN / TH。

该税号不在 UFLPA 高风险行业清单，且该原产国无现行 WRO / Finding 命中；UFLPA 推定仍按供应链（新疆成分 / 实体清单）适用。

非 ACE flag 的监管要求

无按税号匹配的非 flag 要求（通用要求见下）。

通用要求（所有货物）（4）

原产地标记（CBP，19 U.S.C. 1304; 19 CFR 134）：放行前以英文清晰、永久标注原产国；J-list 物品（§134.33）可标容器；特殊方法（§134.43：刀具、剪刀、外科/科学仪器、钳子、真空瓶须模压/蚀刻/雕刻）；管材 7304–7307 与气瓶 7311、井盖 7325 按 1304(c)–(e)；钟表第 91 章附加注释 4；香港货物标 “China”（EO 13936，原产地代码仍为 HK） eCFR 19 CFR 134; CBP HK FAQ
木质包装 ISPM 15（APHIS/CBP，7 CFR 319.40-3）：所有货物的木托盘/木箱须热处理或熏蒸并带 IPPC 标记；否则立即复出口、罚金 eCFR 7 CFR 319.40-3
ISF 10+2 进口安全申报（CBP，19 CFR 149）：海运货物装船前 24 小时提交 10 项要素（FROB/IE/T&E 5 项）；违规 $5,000/票 liquidated damages eCFR 19 CFR 149
FTC Made in USA 标签规则（FTC，16 CFR 323）：仅当全部/几乎全部在美国制造才可无限定标注 Made in USA；民事罚款 FTC rule; EO 14392

叠加规则（本次相关） 3展开

A	B	关系	规则	依据
FL301	BASE	stack	附加于第 1 栏税率；欧盟/台湾按"合计 10%"、日/韩/瑞士按"合计 12.5%"（第 1 栏 ≥ 门槛则附加 0）	HTSUS Rev.21 note 52(a), 52(k)
FL301	FTA	note	享受 GN 3(c)(i) 特殊税率或第 99 章 II 分章减免的货物仍征；例外：USMCA 免税进口（9903.05.93/.94）、CAFTA-DR 纺织服装（9903.05.95）	note 52(a), (g)–(i)
FL301	CH98	note	按第 98 章申报免，但 9802.00.40/.50/.60 按境外加工/修理价值征，9802.00.80 按扣除美国成分后价值征	note 52(a)

合计的组成展开

强迫劳动 301 附加税（12.5%）适用+12.5%

数据来源与免责声明

HTSUS 2026 Rev.21 · 2026-10-25.12展开

数据来源

税则: HTSUS 2026 Rev.21
数据版本: 2026-10-25.12
AD/CVD: ACE 案件模块 + ITA 看板

免责声明

数据整理自 HTSUS、联邦公报、CBP CSMS 与 ACE 报表，供归类与合规参考，不构成法律意见；申报以 CBP/ACE 现行指引为准。

基础税率

第 1 栏 / 第 2 栏 / SPI

关系

规则

依据

FL301

BASE

stack

附加于第 1 栏税率；欧盟/台湾按"合计 10%"、日/韩/瑞士按"合计 12.5%"（第 1 栏 ≥ 门槛则附加 0）

HTSUS Rev.21 note 52(a), 52(k)

FL301

FTA

note

享受 GN 3(c)(i) 特殊税率或第 99 章 II 分章减免的货物仍征；例外：USMCA 免税进口（9903.05.93/.94）、CAFTA-DR 纺织服装（9903.05.95）

note 52(a), (g)–(i)

FL301

CH98

note

按第 98 章申报免，但 9802.00.40/.50/.60 按境外加工/修理价值征，9802.00.80 按扣除美国成分后价值征

note 52(a)