名詞解析：
TradeFacilitation and Trade Enforcement Act of 2015。簡(jiǎn)稱為TFTEA，中文翻譯為《2015年貿(mào)易便捷與貿(mào)易促進(jìn)法》。
該法案旨主要是加強(qiáng)美國海關(guān)和邊境保護(hù)局執(zhí)行美國貿(mào)易法律法規(guī)的能力，簡(jiǎn)化和促進(jìn)合法貿(mào)易，禁止不合法貿(mào)易。
說到這，很多朋友有疑問了，既然是800美元以下免征稅，為什么申報(bào)不到800美元還被征收關(guān)稅呢？
其實(shí)，和其他法律法規(guī)一樣，也是有條件和例外的情況的：
No.1:Shipment must be imported byone person on one day
貨物必須是由同一個(gè)人在同一天進(jìn)口(即以公司名義進(jìn)口的不適用)
No.2:Consolidated shipmentsaddressed to one ultimateconsignee are treated as oneimportation
送達(dá)同一個(gè)最終收貨人的合并貨物將會(huì)被視為一票進(jìn)口貨物(即同一人在同一天內(nèi)進(jìn)口幾票貨物加起來總額超過800美金也不能適用) (, 下載次數(shù): 1)
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No.3: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.
酒精飲料，含有酒精的香水(除非了裝運(yùn)所有商品的裝運(yùn)國的總體公平零售價(jià)值不超過5美元)，雪茄或香煙不能被豁免征稅。
No.4:Exemption is not allowed if CBP believes that the shipment is one ofseveral lots covered by a singleorder or contract, and that it was sentseparately for the express purposeof securing free entry or for thepurpose of avoiding compliancewith any pertinent law or regulation
如果海關(guān)認(rèn)為該票貨物是屬于單一訂單或合同下的幾個(gè)批次之一，并且是為了自由進(jìn)入(免稅)或避免遵守任何相關(guān)的法律法規(guī)的目的才單獨(dú)發(fā)貨，這種情況不能豁免征稅。
No.5:Exemption is not allowed in the case of any merchandise of a class or kind provided for in any tariff-rate quota
屬關(guān)稅配額其中品類的商品不能免稅(比如農(nóng)產(chǎn)品屬于關(guān)稅配額的產(chǎn)品不能豁免征稅)
No.6:Exemption is not allowed if one or more Partner Government Agencies require information to fulfill their regulatory requirements
如果一個(gè)或多個(gè)合作政府機(jī)構(gòu)需要信息才能實(shí)現(xiàn)監(jiān)管的貨物不能豁免征稅(比如涉及FDA部門監(jiān)管的貨物不能豁免征稅)
No.7: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 valueshipment for the purpose of avoiding compliance with any pertinent law or regulation.
(即使我們申報(bào)的是低于800美金，但是美國海關(guān)依然有權(quán)要求做正式清關(guān)申報(bào)。只要海關(guān)懷疑發(fā)貨申報(bào)低貨值是為了避免遵守某些相關(guān)法律法律，該票貨物就有可能被拒絕豁免征稅。)這也是最應(yīng)該解釋的一條，就是：你申報(bào)的是低于800美金，但美國海關(guān)有權(quán)懷疑你是故意低報(bào)，而對(duì)貨物重新估價(jià)，估價(jià)高過800美金，那么還是要征稅的。