海关法规更新 | DHL 快递

美国 – 进口
DHL Express Update on IEEPA Tariff Refunds

对于: Shippers, 收件人
发件: 包裹
Effective: 2月 24, 2026

您需要知道的

DHL Express is committed to helping customers recover IEEPA tariffs they paid to the U.S. government through U.S. Customs and Border Protection (CBP).

Following the U.S. Supreme Court’s ruling and CBP confirmation that IEEPA tariffs no longer apply to shipments entering the United States as of February 24, 2026, CBP has since announced that it will begin processing refund claims through a phased administrative approach, with Phase 1 of its Consolidated Administration and Processing of Entries (CAPE) system scheduled to begin on April 20, 2026.

Under the government-established process, eligible refunds are administered by CBP through the CAPE system. As refunds are issued by CBP, where DHL Express acted as the Importer of Record (IOR), DHL Express will pass on the refund to the party that originally paid the duties, in line with CBP guidance. For eligible entries where the customer has acted as the IOR, DHL Express can assist customers in filing their claims via CAPE.

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美国 – 进口
Removal of IEEPA Tariffs and Overview of New and Existing Tariffs

对于: Shippers, 收件人
发件: 包裹
Effective: 2月 24, 2026

您需要知道的

On 2月 20, 2026, the Supreme Court of 美国 (SCOTUS) ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) are illegal. As a result, President Trump issued presidential actions to end the collection of tariffs under IEEPA, continue suspension of the duty-free 最低标准 treatment, and impose a temporary import tariff under 条款 122 of the Trade Act of 1974 (条款 122) from 2月 24, 2026.

Effective 2月 24, 2026:

IEEPA Tariffs are no longer collected
A 10% Tariff under 条款 122 of the Trade Act (1974) will be applied to all imported goods, regardless of their value or country of origin. This tariff will remain in effect for 150 days (until 7月 24, 2026). This tariff applies in addition to the applicable General Duty Rate (GDR). Some exemptions to this tariff apply and are described in Annex I and Annex II of the Proclamation.

De Minimis:

From 8月 29, 2025, the 800 USD 最低标准 was effectively eliminated for all countries (for 中国/香港 it was eliminated on 5月 2, 2025) and all shipments entering 美国, regardless of their value or country of origin, are subject to all applicable duties and Informal/Formal entry.

Overview of Current Tariffs Based on Country of Origin or Product Specification

一般关税税率（GDR*）:

稅率根据 HTSUS 的产品分类而有所不同

条款 301:

对中国原产商品，稅率根据产品对应的美国海关商品编号而异；大多数产品适用 7.5% 或 25% 的稅率

IEEPA:

Invalidated all IEEPA-based tariffs: As of 2月 24, 2026, no longer collected. This includes IEEPA Opioid, IEEPA Reciprocal, and IEEPA Additional.

条款 232:

Autos and auto parts, MHDV and MHDVP: 25%
- 来自英国的汽车零件：包括 GDR* 在內的 10%
- Auto parts from the 欧盟, 日本 and 韩国: 15% minus GDR (for products with a GDR <15%, and 0% for products with GDR ≥15%)
- Auto parts from 加拿大 and 墨西哥 that qualify for the USMCA are exempted.
Steel, Aluminum and Copper products and derivatives: 50% of full value of the goods (Annex I-A):
- Not applicable if Section 232 Auto/Auto parts MHDV/MHDVP apply
- 英国: 25%
- 俄罗斯: 铝 200%
- Annex II: Several items removed from 232
- Annex III: Maximum of 15% for 232+GDR
- ANNEXES-I-A-I-B-II-III-IV
木材、木料及衍生产品自2025年10月14日起:
- 10% 针叶木材和木料
- 25% 布面木制产品（2026年1月1日调升至30%）
- 橱柜及梳妆柜，包括零件：25%（将于2026年1月1日提高至50%）
- 从英国进口的商品上限为 10%
- 从欧盟及日本进口的商品：若产品的 GDR* 低于 15%，则进口上限为 15% 减GDR*，若 GDR* ≥ 15%，则进口上限为 0%
Pharmaceutical products: Additional tariffs are expected to go into effect on 7月 31, 2026.
Semiconductors, semiconductor manufacturing equipment and derivative products: 25% on imports of certain advanced computing chips and certain derivative products listed in the Annex. Certain exemptions apply.
正在进行调查的行业包括：:
- 民用飞机与喷射引擎
- 货车与货车零件
- 关键矿物
- 无人机
- 风力涡轮机及其零件
- 多晶矽

定义:

HTSUS*：美国美国海关商品编码
IEEPA*：国际紧急经济权利法案
USMCA*：美国–墨西哥–加拿大协定
GDR*：普通税率
MHDV: Medium and heavy-duty vehicles
MDHVP: Medium and heavy-duty vehicle parts

墨西哥 – 进口
关于低价值货物的新数据要求

对于: Shippers, 收件人
发件: 包裹
Effective: 1月 1, 2025

您需要知道的

墨西哥当局实施了几项重大的监管改革，对快递公司通过非正式/简化条目进口的低价值货物的清关产生了影响。这些变化包括更多和更详细的数据元素：

Detailed goods description
Consignee’s TAX ID (RFC/CURP), email address and phone number
Abolition of De minimis value threshold (with some exceptions)
Changes to value thresholds and importer registration requirements for low-value clearances

Effective 8月 15, 2025, new import duty rates apply to low-value shipments processed through informal/simplified declarations by Express companies. The new rates are as follows:

Except for 加拿大 and the 美国, the Global tariff rate for shipments imported from the 其余国家 to 墨西哥 valued up to 2,500 USD processed through the Low-Value simplified process has increased from 19% to 33.5%.
For shipments imported from 加拿大 and the 美国 to 墨西哥, the Global tariff rates do not change and will continue to apply as follows:
- 1.00 USD - 50.00 USD: De Minimis (duty and tax free)
- 50.01 USD - 117.00 USD: Global rate of 17%
- 117.01 USD - 2,500.00 USD: Global rate of 19%
There are no changes for formal shipments over 2,500 USD. Import duty rates are determined based on the Harmonized System (HS) Code.

Requirements for Low-Value Shipments
New Import Duty Rates for Low-Value Shipments

阿根廷 – 进口
Clearance of Low-Value shipments

对于: Shippers, 收件人
发件: 包裹
Effective: 12月 3, 2024

您需要知道的

The Argentina Customs Authority (ARCA) has published regulatory changes to facilitate the clearance of Informal (Low-Value) shipments:

Effective December 3, 2024: Establish a De Minimis value threshold within the “Small Shipment” regime for shipments of up to 400 USD based on the value of the goods (FOB). Imports within this value threshold will be exempted from import customs duties and the Customs Statistical Fee but will continue to pay a VAT tax of 0%, 10.5%, or 21% based on the tariff classification (HS code) and other applicable taxes.
Effective December 4, 2024: Increase the informal import value threshold from 1,000 USD to 3,000 USD based on the value of the goods (FOB).

Detailed information can be found at the Argentina Customs Authority website: General Resolution 5608/2024 increasing import value thresholds.

General Resolution 5608/2024

哥伦比亚 – 进口
HS 可选要求

对于: Shippers, 收件人
发件: 包裹
Effective: 10月 15, 2024

您需要知道的

对于运往哥伦比亚的低价值货物（少于 2,000 美元和 50 千克），如果需要使用特定的关税分类编码以获得关税优惠，则必须在空运提单中包含 10 位进口关税分类编码。如果不包括在内，则无法享受关税优惠，将按照标准快递流程适用通用快递/快件关税分类编码 9807200000（含 10%关税和 19%税）。

2021 年第 0039 号决议/2021 年第 360 号法令
 关税-DIAN
方式-邮政运输和紧急货运

巴西 – 进口
低价值货物的关税/税率计算

对于: Shippers, 收件人
发件: 包裹
Effective: 8月 1, 2024

根据 “合规货物计划”（PRC）-合规货运计划的新的进口关税税率

您需要知道的

所有低价值货物（3,000 美元以下）的关税/税率计算基础从 “货物价值”（FOB）改为 “货物购买价值”（CIF）。
中华人民共和国企业对消费者 (B2C) 货物的新进口关税税率：
- 货值不超过 50 美元（到岸价）：20% 关税 / 17% 税款
- 价值 50.01 美元至 3,000 美元（到岸价）的货物： 60% 的关税（20 美元折扣）/ 17% 税款
所有到岸价不超过 3,000 美元（CIF）且不符合 PRC 条件的货物将继续征收 60% 的关税 / 17% 税款。

Shippers: