CBP Updates Declaration Codes for Section 301 Exclusions on Chinese Goods
CBP issued revised filing guidance for five Section 301 tariff exclusions on Chinese goods, and ACE began accepting the new code relationships at 18:00 on October 23, 2026.
What are the key facts?
- 1CBP issued revised guidance for five Section 301 exclusions
- 2ACE began accepting new declaration relationships
- 3The change concerns matching after adjustments to 10-digit HTSUS statistical codes
What happened?
U.S. Customs and Border Protection issued revised compliance filing guidance for five Section 301 tariff exclusions on Chinese goods. ACE began accepting the adjusted declaration relationships at 18:00 Eastern Time on October 23, 2026. The change concerns code matching following adjustments to 10-digit HTSUS statistical codes and applies to Chinese imports eligible for specific tariff exclusions. Cross-border sellers, importers, customs brokers, and overseas warehouse operators that continue using old codes may be unable to claim the exclusion, and may face additional duties, declaration corrections, or customs delays. The sellers primarily affected are those importing electronics, machinery, tools, household goods, and industrial accessories from China that previously qualified for Section 301 exclusions. Filings also require renewed checks of 10-digit HTSUS statistical codes, Chapter 99 codes, exclusion validity periods, and ACE receipts, with declaration documents retained for subsequent customs reviews or tax audits.
What does this mean for cross-border sellers?
Sellers of electronics, machinery, tools, household goods, and industrial accessories imported from China that previously qualified for Section 301 exclusions should not mechanically reuse historical filing templates. Mismatches among 10-digit HTSUS statistical codes, Chapter 99 codes, and ACE receipts may cause the exclusion to be denied, additional duties, declaration corrections, or customs delays.
What should sellers do now?
- 1This week, identify Chinese-imported electronics, tools, and household goods that previously qualified for Section 301 exclusions, and require the customs broker to recheck the 10-digit HTSUS codes and Chapter 99 codes against the relationships applicable after October 23, 2026.HS duty estimate
- 2This week, verify the exclusion validity period, ACE receipt, and declaration documents for each affected shipment; create a checklist mapped to SKUs and shipments, and flag old codes, missing receipts, and items requiring correction.
- 3This week, notify overseas warehouses, importers, and customs brokers to stop directly reusing historical templates; collect the latest filing materials for shipments covered by the five exclusions, and archive the code-matching results and documents.