入境报关关税是什么意思(进口报关是什么意思)

出口到美国的货物，多少金额免税?慢着，这和你的标题不对啊，标题党!其实回答金额很简单，但为什么有时货值低于800USD 仍需交关税!

2016 年2 月 24 日, 美国总统奥巴马签署了 Trade Facilitation and Trade Enforcement Act of 2015 简称为TFTEA，中文翻译为《2015年贸易便捷与贸易促进法》其中将进口免征税额从200增至800美金，免征税金额是指符合条件的货件其申报美元金额小于规定金额，即可免于做海关正式报关也无需缴纳关税或税款。这意味着商品低于800美元可免于做海关正式报关及缴纳进口关税，UPS FedEx DHL等快递公司知其业务也因此激增。

但是这个免税法规也是有条件和例外情况的，根据美国海关规定US.Customs Regulation 19 CFR 10.151,受此豁免的商品需要满足以下条件:

.Shipment must be imported byone person on one day.货物必须由同一个人在同一天进口，具有合理的零售价值，如口头声明或提单所证明的那样。

· Exemption is not allowed if CBP believes that the shipment is one of several lots covered by a single order or contract, and that it was sentseparately for the express purposeof securing free entry or for thepurpose of avoiding compliance with any pertinent law or regulation.如果海关认为这批货物是由一份订单或合同所覆盖的几批货物之一，而且其目的是为了能自由进入(免税)或避免遵守任何相关法律法规才单独发送的，那么这种情况就不能豁免征税。

Consolidated shipments addressed to one ultimate consignee are treated as one importation.送达同一个最终收货人的合并货物将会被视为一要进口货物即同-

人在同一天内进口几票货物加起来总额超过800美金也不能适用

·Exemption is not allowed if one or more Partner Government Agencies require information to fulfill their regulatory requirements.

如果一个或多个合作政府机构需要信息才能实现监管的货物不能豁免征税(比如涉及FDA部门监管的货物不能豁免征税)

·No alcoholic beverage,perfume containing alcohol (except where the aggregate fairretail value in the country ofshipment of all merchandisecontained in the shipment doesnot exceed $5), cigars, orcigarettes will be exemptedfrom duty and tax payment.

酒精饮料。含有酒精的香水(除非了装运所有商品的装运国的总体公平零售价值不超过5美元)。雪茄或香烟不能被豁免征税。

*Exemption is not allowed in the case of any merchandise of a class or kind provided for in any tariff-rate quota.

属关税配额其中品类的商品不能免税(比如农产品属于关税配额的产品不能豁免征税)

·CBP Authority:

As a reminder, even in the case of low value shipment, CBP has the right to require a formal entryon any shipment where additional information, bonding, or protection is required. Theadministrative exemption may be denied if CBP believes that the shipment was sent as a low value shipment for the purpose of avoiding compliance with any pertinent law or regulation

即使我们申报的是低于800美金，但是美国海关依然有权要求做正式清关申报。只要海关怀疑发货申报低货值是为了避免遵守某些相关法律法律，该票货物就有可能被拒绝豁免征税。如果你申报的的确是低于800美金，但美国海关有权怀疑你是故意低报，而对货物重新估价，如果估价高过800美金，那么还是要征税的。