CSMS 66319804·System update·September 23, 2025·View on csms.cbp.gov ↗

GUIDANCE: Updated Entry Filing Guidance on Replacement Duties

Plain-English explanation

CSMS 66319804 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (system update), published on September 23, 2025. It carries the official CBP guidance brokers and importers must follow for the topic — "GUIDANCE: Updated Entry Filing Guidance on Replacement Duties". CSMS messages are the operational layer between Commerce determinations and at-the-border collections: when Commerce publishes a new rate, scope ruling, or instruction, CBP turns it into a CSMS that ACE/ACS systems and brokers act on.

Message body

Full text as published by U.S. Customs and Border Protection

CSMS # 66319804 - GUIDANCE: Updated Entry Filing Guidance on Replacement Duties U.S. Customs and Border Protection sent this bulletin at 09/23/2025 12:16 PM EDT Cargo Systems Messaging Service CSMS # 66319804 - GUIDANCE: Updated Entry Filing Guidance on Replacement Duties This message updates CSMS #65475725, 65829726, and 66242844 to provide updated guidance for filing replacement Chapter 99 Harmonized Tariff Schedule of the United States (HTSUS) duty classifications on certain imports of member countries of the European Union, Japan, and the United Kingdom. ENTRY FILING INSTRUCTIONS T his guidance provides updated instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) pertaining to certain imports of member countries of the European Union, Japan, and the United Kingdom that are subject to a replacement duty under headings 9903.02.20, 9903.02.73, 9903.94.41, 9903.94.43, and 9903.94.32 of the HTSUS. See Federal Register notices 90 FR 37963 , 90 FR 27851 , and 90 FR 44638 . There are no changes to the entry filing instructions for reporting duties under other Chapter 99 classifications for member countries of the European Union, Japan, and the United Kingdom. UPDATE HTSUS 9903.02.20, EU reciprocal tariff: For a product of the European Union with a Column 1 rate less than 15 percent, the total of the Column 1 and the reciprocal tariff is 15 percent. Report the 15 percent duty amount on heading 9903.02.20. Report 0 duty amount and line value on the Chapter 1 to 97 HTSUS classification. HTSUS 9903.02.73, Japan reciprocal tariff: For a product of Japan with a Column 1 rate less than 15 percent, the total of the Column 1 and the reciprocal tariff is 15 percent. Report the 15 percent duty amount on heading 9903.02.73. Report 0 duty amount and the line value on the Chapter 1 to 97 HTSUS classification. HTSUS 9903.94.41, Japan Section 232 automobile tariff: For an automobile that is a product of Japan with a Column 1 duty rate less than 15 percent ad valorem, the total of the Column 1 and the Section 232 tariff is 15 percent. Report the 15 percent duty amount on heading 9903.94.41. Report 0 duty amount and the line value on the Chapter 87 HTSUS classification. HTSUS 9903.94.43, Japan Section 232 automobile parts tariff: For an automobile part that is a product of Japan with a Column 1 duty rate less than 15 percent ad valorem, the total of the Column 1 and the Section 232 tariff is 15 percent. Report the 15 percent duty amount on heading 9903.94.43. Report 0 duty amount and the line value on the Chapter 1 to 97 HTSUS classification. HTSUS 9903.94.32, United Kingdom Section 232 automobile parts tariff: For an automobile part that is a product of the United Kingdom with a Column 1 duty rate less than 10 percent ad valorem, the total of the Column 1 and the Section 232 tariff is 10 percent. Report the 10 percent duty amount on heading 9903.94.32. Report 0 duty amount and the line value on the Chapter 1 to 97 HTSUS classification. EXCEPTION FOR DRAWBACK: If importers plan to file a drawback claim for the Column 1 tariff for an automobile that is a product of Japan, or an automobile part that is product of Japan or the United Kingdom, and subject to HTSUS classifications 9903.94.41, 9903.94.43, or 9903.94.32 with combined duty rates, the Section 232 duties are not eligible for drawback. Report the duties as follow For a line with HTSUS 9903.94.41 or 9903.94.43, report the Column 1 duty amount and the line value on the Chapter 1 to 97 classification, and report the duty amount based on the difference between 15 percent and the Column 1 tariff on the Chapter 99 HTSUS. For a line with HTSUS 9903.94.41 or 9903.94.43, report the Column 1 duty amount and the line value on the Chapter 1 to 97 classification, and report the duty amount based on the difference between 15 percent and the Column 1 tariff on the Chapter 99 HTSUS. Example: For an automobile that is a product of Japan, classified under HTSUS 8703.22.01, the column one tariff rate is 2.5 percent. The combined total column one and Section 232 duty rate under HTS 9903.94.41 is 15 percent. On HTSUS 8703.22.01, report the duty amount based on the 2.5 percent rate. On HTSUS 9903.94.41, report the duty amount based on the 12.5 percent tariff rate (15 percent – 2.5 percent). On the drawback claim, claim only the column one 2.5 percent duty amount. The Section 232 duty is not eligible for drawback. POST SUMMARY CORRECTION: Importers who may have incorrectly reported the total duty amounts under the entry summary lines with headings 9903.02.20, 9903.02.73, 9903.94.41, 9903.94.43, and 9903.94.32 of the HTSUS should file a post summary correction to update their entry summary information. If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk. Related Message Number(s): 65475725, 65829726, 66242844 Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page . You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com . This service is provided to you at no charge by U.S. Customs and Border Protection . 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Frequently asked questions

What is CSMS 66319804?

CSMS 66319804 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "GUIDANCE: Updated Entry Filing Guidance on Replacement Duties". CSMS bulletins are the operational instructions CBP issues to brokers, importers, and ACE filers covering rate changes, system updates, scope guidance, and other day-to-day customs-operations changes.

When was CSMS 66319804 published?

CBP published CSMS 66319804 on September 23, 2025. The bulletin's instructions are typically operative as of the publication date unless the body specifies a different effective date.

Is the CBP CSMS the legally binding instruction?

Yes — for at-the-border filing and entry collection. CSMS messages translate Commerce's Federal Register determinations into operational CBP instructions that ACE/ACS systems and brokers execute. The Federal Register notice is the underlying legal authority; the CSMS is the operational implementation. Both should be read together when reconciling a rate or scope change.

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