Title
19: Customs Duties
PART
10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.
Source: CBP Dec. 07–81, 72 FR 58515, Oct. 16, 2007, unless otherwise noted.
This subpart implements the duty preference and related customs provisions applicable to imported goods under the United States-Bahrain Free Trade Agreement (the BFTA) signed on September 14, 2004, and under the United States-Bahrain Free Trade Agreement Implementation Act (the Act; 119 Stat. 3581). Except as otherwise specified in this subpart, the procedures and other requirements set forth in this subpart are in addition to the customs procedures and requirements of general application contained elsewhere in this chapter. Additional provisions implementing certain aspects of the BFTA and the Act are contained in parts 24, 102, 162, and 163 of this chapter.
As used in this subpart, the following terms will have the meanings indicated unless either the context in which they are used requires a different meaning or a different definition is prescribed for a particular section of this subpart:
(a) Claim of origin. “Claim of origin” means a claim that a good is an originating good or a good of a Party;
(b) Claim for preferential tariff treatment. “Claim for preferential tariff treatment” means a claim that a good is entitled to the duty rate applicable under the BFTA to an originating good or other good specified in the BFTA, and to an exemption from the merchandise processing fee;
(c) Customs Valuation Agreement. “Customs Valuation Agreement” means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 , which is part of the WTO Agreement;
(d) Customs duty. “Customs duty” includes any customs or import duty and a charge of any kind imposed in connection with the importation of a good, including any form of surtax or surcharge in connection with such importation, but does not include any:
(1) Charge equivalent to an internal tax imposed consistently with Article III:2 of the GATT 1994; in respect of like, directly competitive, or substitutable goods of the Party, or in respect of goods from which the imported good has been manufactured or produced in whole or in part;
(2) Antidumping or countervailing duty; and
(3) Fee or other charge in connection with importation commensurate with the cost of services rendered;
(e) Days. “Days” means calendar days;
(f) Enterprise. “Enterprise” means any entity constituted or organized under applicable law, whether or not for profit, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, sole proprietorship, joint venture, or other association;
(g) Foreign material. “Foreign material” means a material other than a material produced in the territory of one or both of the Parties;
(h) GATT 1994. “GATT 1994” means the General Agreement on Tariffs and Trade 1994 , which is part of the WTO Agreement;
(i) Good. “Good” means any merchandise, product, article, or material;
(j) Harmonized System. “Harmonized System (HS)” means the Harmonized Commodity Description and Coding System , including its General Rules of Interpretation, Section Notes, and Chapter Notes, as adopted and implemented by the Parties in their respective tariff laws;
(k) Heading. “Heading” means the first four digits in the tariff classification number under the Harmonized System;
(l) HTSUS. “HTSUS” means the Harmonized Tariff Schedule of the United States as promulgated by the U.S. International Trade Commission;
(m) Originating. “Originating” means a good qualifying under the rules of origin set forth in General Note 30, HTSUS, and BFTA Chapter Three (Textiles and apparel) or Chapter Four (Rules of Origin);
(n) Party. “Party” means the United States or the Kingdom of Bahrain;
(o) Person. “Person” means a natural person or an enterprise;
(p) Preferential tariff treatment. “Preferential tariff treatment” means the duty rate applicable under the BFTA to an originating good and an exemption from the merchandise processing fee;
(q) Subheading. “Subheading” means the first six digits in the tariff classification number under the Harmonized System;
(r) Textile or apparel good. “Textile or apparel good” means a good listed in the Annex to the Agreement on Textiles and Clothing (commonly referred to as “the ATC”), which is part of the WTO Agreement;
(s) Territory. “Territory” means:
(1) With respect to Bahrain, the territory of Bahrain as well as the maritime areas, seabed, and subsoil over which Bahrain exercises, in accordance with international law, sovereignty, sovereign rights, and jurisdiction; and
(2) With respect to the United States,
(i) The customs territory of the United States, which includes the 50 states, the District of Columbia, and Puerto Rico,
(ii) The foreign trade zones located in the United States and Puerto Rico, and
(iii) Any areas beyond the territorial seas of the United States within which, in accordance with international law and its domestic law, the United States may exercise rights with respect to the seabed and subsoil and their natural resources; and
(t) WTO Agreement. “WTO Agreement” means the Marrakesh Agreement Establishing the World Trade Organization of April 15, 1994.
An importer may make a claim for BFTA preferential tariff treatment for an originating good by including on the entry summary, or equivalent documentation, the symbol “BH” as a prefix to the subheading of the HTSUS under which each qualifying good is classified, or by the method specified for equivalent reporting via an authorized electronic data interchange system.
(a) Contents. An importer who claims preferential tariff treatment for a good under the BFTA must submit to CBP, at the request of the port director, a declaration setting forth all pertinent information concerning the growth, production, or manufacture of the good. A declaration submitted to CBP under this paragraph:
(1) Need not be in a prescribed format but must be in writing or must be transmitted electronically pursuant to any electronic means authorized by CBP for that purpose;
(2) Must include the following information:
(i) The legal name, address, telephone, and e-mail address (if any) of the importer of record of the good;
(ii) The legal name, address, telephone, and e-mail address (if any) of the responsible official or authorized agent of the importer signing the declaration (if different from the information required by paragraph (a)(2)(i) of this section);
(iii) The legal name, address, telephone and e-mail address (if any) of the exporter of the good (if different from the producer);
(iv) The legal name, address, telephone and e-mail address (if any) of the producer of the good (if known);
(v) A description of the good, which must be sufficiently detailed to relate it to the invoice and HS nomenclature, including quantity, numbers, invoice numbers, and bills of lading;
(vi) A description of the operations performed in the growth, production, or manufacture of the good in the territory of one or both of the Parties and, where applicable, identification of the direct costs of processing operations;
(vii) A description of any materials used in the growth, production, or manufacture of the good that are wholly the growth, product, or manufacture of one or both of the Parties, and a statement as to the value of such materials;
(viii) A description of the operations performed on, and a statement as to the origin and value of, any materials used in the article that are claimed to have been sufficiently processed in the territory of one or both of the Parties so as to be materials produced in one or both of the Parties, or are claimed to have undergone an applicable change in tariff classification specified in General Note 30(h), HTSUS; and
(ix) A description of the origin and value of any foreign materials used in the good that have not been substantially transformed in the territory of one or both of the Parties, or have not undergone an applicable change in tariff classification specified in General Note 30(h), HTSUS;
(3) Must include a statement, in substantially the following form:
“I certify that:
The information on this document is true and accurate and I assume the responsibility for proving such representations. I understand that I am liable for any false statements or material omissions made on or in connection with this document;
I agree to maintain and present upon request, documentation necessary to support these representations;
The goods comply with all the requirements for preferential tariff treatment specified for those goods in the United States-Bahrain Free Trade Agreement; and
This document consists of ___ pages, including all attachments.”
(b) Responsible official or agent. The declaration must be signed and dated by a responsible official of the importer or by the importer's authorized agent having knowledge of the relevant facts.
(c) Language. The declaration must be completed in the English language.
(d) Applicability of declaration. The declaration may be applicable to:
(1) A single importation of a good into the United States, including a single shipment that results in the filing of one or more entries and a series of shipments that results in the filing of one entry; or
(2) Multiple importations of identical goods into the United States that occur within a specified blanket period, not exceeding 12 months, set out in the declaration. For purposes of this paragraph, “identical goods” means goods that are the same in all respects relevant to the production that qualifies the goods for preferential tariff treatment.
Title
19: Customs Duties
PART
10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.
Source: CBP Dec. 07–51, 72 FR 35651, June 29, 2007, unless otherwise noted.
This subpart implements the duty preference and related customs provisions applicable to imported goods under the United States-Morocco Free Trade Agreement (the MFTA) signed on June 15, 2004, and under the United States-Morocco Free Trade Agreement Implementation Act (the Act; 118 Stat. 1103). Except as otherwise specified in this subpart, the procedures and other requirements set forth in this subpart are in addition to the customs procedures and requirements of general application contained elsewhere in this chapter. Additional provisions implementing certain aspects of the MFTA and the Act are contained in Parts 102, 162, and 163 of this chapter.
CBP Dec. 07–51, 72 FR 35651, June 29, 2007, as amended at CBP Dec. 08–29, 73 FR 45354, Aug. 5, 2008]
As used in this subpart, the following terms will have the meanings indicated unless either the context in which they are used requires a different meaning or a different definition is prescribed for a particular section of this subpart:
(a) Claim of origin . “Claim of origin” means a claim that a good is an originating good;
(b) Claim for preferential tariff treatment . “Claim for preferential tariff treatment” means a claim that a good is entitled to the duty rate applicable under the MFTA to an originating good;
(c) Customs Valuation Agreement . “Customs Valuation Agreement” means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 , which is part of the WTO Agreement;
(d) Customs duty . “Customs duty” includes any customs or import duty and a charge of any kind imposed in connection with the importation of a good, including any form of surtax or surcharge in connection with such importation, but does not include any:
(1) Charge equivalent to an internal tax imposed consistently with Article III:2 of the GATT 1994 in respect of like, directly competitive, or substitutable goods of the Party or in respect of goods from which the imported good has been manufactured or produced in whole or in part;
(2) Antidumping or countervailing duty; and
(3) Fee or other charge in connection with importation commensurate with the cost of services rendered;
(e) Days . “Days” means calendar days.
(f) Enterprise . “Enterprise” means any entity constituted or organized under applicable law, whether or not for profit, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, sole proprietorship, joint venture, or other association;
(g) Foreign material . “Foreign material” means a material other than a material produced in the territory of one or both of the Parties;
(h) GATT 1994 . “GATT 1994” means the General Agreement on Tariffs and Trade 1994, which is part of the WTO Agreement;
(i) Good . “Good” means any merchandise, product, article, or material;
(j) Harmonized System . “Harmonized System (HS)” means the Harmonized Commodity Description and Coding System , including its General Rules of Interpretation, Section Notes, and Chapter Notes, as adopted and implemented by the Parties in their respective tariff laws;
(k) Heading . “Heading” means the first four digits in the tariff classification number under the Harmonized System;
(l) HTSUS . “HTSUS” means the Harmonized Tariff Schedule of the United States as promulgated by the U.S. International Trade Commission;
(m) Originating . “Originating” means a good qualifying under the rules of origin set forth in General Note 27, HTSUS, and MFTA Chapter Four (Textiles and apparel) or Chapter Five (Rules of Origin);
(n) Party . “Party” means the United States or the Kingdom of Morocco;
(o) Person . “Person” means a natural person or an enterprise;
(p) Preferential tariff treatment . “Preferential tariff treatment” means the duty rate applicable under the MFTA to an originating good;
(q) Subheading . “Subheading” means the first six digits in the tariff classification number under the Harmonized System;
(r) Textile or apparel good . “Textile or apparel good” means a good listed in the Annex to the Agreement on Textiles and Clothing (commonly referred to as ATC), which is part of the WTO Agreement;
(s) Territory . “Territory” means:
(1) With respect to Morocco, the land, maritime and air space under its sovereignty, and the exclusive economic zone and the continental shelf within which it exercises sovereign rights and jurisdiction in accordance with international law and its domestic law; and
(2) With respect to the United States,
(i) The customs territory of the United States, which includes the 50 states, the District of Columbia, and Puerto Rico,
(ii) The foreign trade zones located in the United States and Puerto Rico, and
(iii) Any areas beyond the territorial seas of the United States within which, in accordance with international law and its domestic law, the United States may exercise rights with respect to the seabed and subsoil and their natural resources;
(t) WTO Agreement . “WTO Agreement” means the Marrakesh Agreement Establishing the World Trade Organization of April 15, 1994.
An importer may make a claim for MFTA preferential tariff treatment for an originating good by including on the entry summary, or equivalent documentation, the symbol “MA” as a prefix to the subheading of the HTSUS under which each qualifying good is classified, or by the method specified for equivalent reporting via an authorized electronic data interchange system.
(a) Contents . An importer who claims preferential tariff treatment for a good under the MFTA must submit to CBP, at the request of the port director, a declaration setting forth all pertinent information concerning the growth, production, or manufacture of the good. A declaration submitted to CBP under this paragraph:
(1) Need not be in a prescribed format but must be in writing or must be transmitted electronically pursuant to any electronic means authorized by CBP for that purpose;
(2) Must include the following information:
(i) The legal name, address, telephone, and e-mail address (if any) of the importer of record of the good;
(ii) The legal name, address, telephone, and e-mail address (if any) of the responsible official or authorized agent of the importer signing the declaration (if different from the information required by paragraph (a)(2)(i) of this section);
(iii) The legal name, address, telephone, and e-mail address (if any) of the exporter of the good (if different from the producer);
(iv) The legal name, address, telephone, and e-mail address (if any) of the producer of the good (if known);
(v) A description of the good, which must be sufficiently detailed to relate it to the invoice and HS nomenclature, including quantity, numbers, invoice numbers, and bills of lading;
(vi) A description of the operations performed in the growth, production, or manufacture of the good in the territory of one or both of the Parties and, where applicable, identification of the direct costs of processing operations;
(vii) A description of any materials used in the growth, production, or manufacture of the good that are wholly the growth, product, or manufacture of one or both of the Parties, and a statement as to the value of such materials;
(viii) A description of the operations performed on, and a statement as to the origin and value of, any materials used in the article that are claimed to have been sufficiently processed in the territory of one or both of the Parties so as to be materials produced in one or both of the Parties, or are claimed to have undergone an applicable change in tariff classification specified in General Note 27(h), HTSUS; and
(ix) A description of the origin and value of any foreign materials used in the good that have not been substantially transformed in the territory of one or both of the Parties, or have not undergone an applicable change in tariff classification specified in General Note 27(h), HTSUS;
(3) Must include a statement, in substantially the following form:
“I certify that:
The information on this document is true and accurate and I assume the responsibility for proving such representations. I understand that I am liable for any false statements or material omissions made on or in connection with this document;
I agree to maintain and present upon request, documentation necessary to support these representations;
The goods comply with all the requirements for preferential tariff treatment specified for those goods in the United States-Morocco Free Trade Agreement; and
This document consists of __pages, including all attachments.”
(b) Responsible official or agent . The declaration must be signed and dated by a responsible official of the importer or by the importer's authorized agent having knowledge of the relevant facts.
(c) Language . The declaration must be completed in the English language.
(d) Applicability of declaration . The declaration may be applicable to:
(1) A single importation of a good into the United States, including a single shipment that results in the filing of one or more entries and a series of shipments that results in the filing of one entry; or
(2) Multiple importations of identical goods into the United States that occur within a specified blanket period, not exceeding 12 months, set out in the declaration. For purposes of this paragraph, “identical goods” means goods that are the same in all respects relevant to the production that qualifies the goods for preferential tariff treatment.
(a) General . An importer who makes a claim for preferential tariff treatment under §10.763 of this subpart:
(1) Will be deemed to have certified that the good is eligible for preferential tariff treatment under the MFTA;
(2) Is responsible for the truthfulness of the information and data contained in the declaration provided for in §10.764 of this subpart; and
(3) Is responsible for submitting any supporting documents requested by CBP and for the truthfulness of the information contained in those documents. CBP will allow for the direct submission by the exporter or producer of business confidential or other sensitive information, including cost and sourcing information.
(b) I nformation provided by exporter or producer . The fact that the importer has made a claim for preferential tariff treatment or prepared a declaration based on information provided by an exporter or producer will not relieve the importer of the responsibility referred to in paragraph (a) of this section.
(a) General . Except as otherwise provided in paragraph (b) of this section, an importer will not be required to submit a declaration under §10.764 of this subpart for:
(1) A non-commercial importation of a good; or
(2) A commercial importation for which the value of the originating goods does not exceed U.S. $2,500.
(b) Exception . If the port director determines that an importation described in paragraph (a) of this section may reasonably be considered to have been carried out or planned for the purpose of evading compliance with the rules and procedures governing claims for preference under the MFTA, the port director will notify the importer that for that importation the importer must submit to CBP a declaration. The importer must submit such a declaration within 30 days from the date of the notice. Failure to timely submit the declaration will result in denial of the claim for preferential tariff treatment.
(a) General . An importer claiming preferential tariff treatment for a good under §10.763 of this subpart must maintain, for five years after the date of the claim for preferential tariff treatment, all records and documents necessary for the preparation of the declaration.
(b) Applicability of other recordkeeping requirements . The records and documents referred to in paragraph (a) of this section are in addition to any other records required to be made, kept, and made available to CBP under part 163 of this chapter.
(c) Method of maintenance . The records and documents referred to in paragraph (a) of this section must be maintained by importers as provided in §163.5 of this chapter.
(a) General . If the importer fails to comply with any requirement under this subpart, including submission of a complete declaration under §10.764 of this subpart, when requested, the port director may deny preferential tariff treatment to the imported good.
TITLE 19--CUSTOMS DUTIES
CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF
HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
PART 10_ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED
RATE, ETC.--Table of Contents
Subpart K_United States Jordan Free Trade Agreement
Sec. 10.704 Declaration.
(a) Contents. An importer who claims preferential tariff treatment
for a good under the US-JFTA must submit, at the request of the port
director, a declaration setting forth all pertinent information
concerning the production or manufacture of the good. A declaration
submitted to CBP under this paragraph:
(1) Need not be in a prescribed format but must be in writing or
must be transmitted electronically pursuant to any electronic means
authorized by CBP for that purpose;
(2) Must include the following information:
(i) The legal name, address, telephone, and e-mail address (if any)
of the importer of record of the good;
(ii) The legal name, address, telephone, and e-mail address (if any)
of the responsible official or authorized agent of the importer signing
the declaration (if different from the information required by paragraph
(a)(2)(i) of this section);
[[Page 297]]
(iii) The legal name, address, telephone and e-mail address (if any)
of the exporter of the good (if different from the producer);
(iv) The legal name, address, telephone and e-mail address (if any)
of the producer of the good (if known);
(v) A description of the good, quantity, numbers, and marks of
packages, invoice numbers, and bills of lading;
(vi) A description of the operations performed in the production of
the good in Jordan and identification of the direct costs of processing
operations;
(vii) A description of any materials used in the production of the
good that are wholly the growth, product, or manufacture of Jordan or
the United States, and a statement as to the cost or value of such
materials;
(viii) A description of the operations performed on, and a statement
as to the origin and cost or value of, any foreign materials used in the
good that are claimed to have been sufficiently processed in Jordan so
as to be materials produced in Jordan; and
(ix) A description of the origin and cost or value of any foreign
materials used in the good that have not been substantially transformed
in Jordan.
(3) Must include a statement, in substantially the following form:
``I certify that:
The information on this document is true and accurate and I assume
the responsibility for proving such representations. I understand that I
am liable for any false statements or material omissions made on or in
connection with this document;
I agree to maintain, and present upon request, documentation
necessary to support these representations;
The goods comply with all the requirements for preferential tariff
treatment specified for those goods in the United States-Jordan Free
Trade Agreement; and
This document consists of ---- pages, including all attachments.''
(b) Responsible official or agent. The declaration must be signed
and dated by a responsible official of the importer or by the importer's
authorized agent having knowledge of the relevant facts.
(c) Language. The declaration must be completed in the English
language.
(d) Applicability of declaration. The declaration may be applicable
to:
(1) A single importation of a good into the United States, including
a single shipment that results in the filing of one or more entries and
a series of shipments that results in the filing of one entry; or
(2) Multiple importations of identical goods into the United States
that occur within a specified blanket period, not exceeding 12 months,
set out in the declaration. For purposes of this paragraph, ``identical
goods'' means goods that are the same in all respects relevant to the
production that qualifies the goods for preferential tariff treatment.
TITLE 19--CUSTOMS DUTIES
CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF
HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
PART 10_ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED
RATE, ETC.--Table of Contents
Subpart I_United States-Singapore Free Trade Agreement
Sec. 10.512 Importer obligations.
(a) General. An importer who makes a claim under Sec. 10.510(a) of
this subpart is responsible for the truthfulness of the claim and of all
the information and
[[Page 263]]
data contained in the supporting statement provided for in Sec. 10.511
of this subpart, for submitting any supporting documents requested by
CBP, and for the truthfulness of the information contained in those
documents. However, an importer will not be subject to civil or
administrative penalties under 19 U.S.C. 1592 for making an invalid
claim for preferential tariff treatment or submitting an incorrect
supporting statement, provided that the importer promptly and
voluntarily corrects the claim or supporting statement and pays any duty
owing (see Sec. Sec. 10.561 and 10.562 of this subpart). In instances
in which CBP requests the submission of supporting documents, CBP will
allow for the direct submission by the exporter or producer of business
confidential or other sensitive information, including cost and sourcing
information.
(b) Compliance. In order to make a claim for preferential tariff
treatment under Sec. 10.510(a) of this subpart, the importer:
(1) Must have records that explain how the importer came to the
conclusion that the good qualifies for preferential tariff treatment.
Those records must include documents that support a claim that the
article in question qualifies for preferential tariff treatment because
it meets the applicable rules of origin set forth in General Note 25,
HTSUS, and in this subpart. Those records may include a properly
completed importer's supporting statement as set forth in Sec. 10.511
of this subpart; and
(2) May be required to present evidence that the conditions set
forth in Sec. 10.542 of this subpart were met if the imported article
was shipped through an intermediate country.
(c) Information provided by exporter or producer. The fact that the
importer has made a claim or supporting statement based on information
provided by an exporter or producer will not relieve the importer of the
responsibility referred to in the first sentence of paragraph (a) of
this section.
Title
19: Customs Duties
PART
10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.
Subpart
H—United States-Chile Free Trade Agreement
Import
Requirements
§ 10.412 Importer obligations.
(a) General. An importer who makes a declaration under §10.410(a) of this subpart is responsible for the truthfulness of the declaration and of all the information and data contained in the certification or other information submitted to CBP under §10.411(a) of this subpart, for submitting any supporting documents requested by CBP, and for the truthfulness of the information contained in those documents. CBP will allow for the direct submission by the exporter or producer of business confidential or other sensitive information, including cost and sourcing information.
(b) Compliance. In order to make a claim for preferential treatment under §10.410 of this subpart, the importer:
(1) Must have records that explain how the importer came to the conclusion that the good qualifies for preferential tariff treatment. Those records must include documents that support a claim that the article in question qualifies for preferential tariff treatment because it meets the applicable rules of origin set forth in General Note 26, HTSUS, and in this subpart. Those records may include a properly completed certification or other information as set forth in §10.411 of this subpart; and
(2) May be required to demonstrate that the conditions set forth in §10.463 of this subpart were met if the imported article was shipped through an intermediate country.
(c) Information provided by exporter or producer. The fact that the importer has issued a certification based on information provided by the exporter or producer will not relieve the importer of the responsibility referred to in paragraph (a) of this section. A U.S. importer who voluntarily makes a corrected declaration will not be subject to penalties for having made an incorrect declaration ( see §10.481 of this subpart).
| File Type | application/msword |
| File Title | Title 19: Customs Duties |
| Author | Authorized User |
| Last Modified By | Authorized User |
| File Modified | 2010-11-29 |
| File Created | 2010-11-29 |