19 Cfr 181

U.S. Customs and Border Protection, DHS; Treasury
APPENDIX TO PART 181—RULES OF ORIGIN
REGULATIONS
AUTHORITY: 19 U.S.C. 66, 1202 (General Note
3(i), Harmonized Tariff Schedule of the
United States), 1624, 3314;
Subpart D of part 181 also issued under 19
U.S.C. 1520(d).
SOURCE: T.D. 95–68, 60 FR 46364, Sept. 6,
1995, unless otherwise noted.
EDITORIAL NOTE: Nomenclature changes to
part 181 appear by CBP Dec. No. 16–26, 81 FR
93026, Dec. 20, 2016.

§ 181.0

Scope.

This part implements the duty preference and related Customs provisions
applicable to imported goods under the
North American Free Trade Agreement
(the NAFTA) entered into on December
17, 1992, and under the North American
Free Trade Agreement Implementation
Act (107 Stat. 2057) (the Act). Except as
otherwise specified in this part, the
procedures and other requirements set
forth in this part are in addition to the
Customs procedures and requirements
of general application contained elsewhere in this chapter. Additional provisions implementing certain aspects
of the NAFTA and the Act are contained in parts 10, 12, 24, 134 and 174 of
this chapter.

Subpart A—General Provisions

SPASCHAL on DSKJM0X7X2PROD with CFR

§ 181.1

Definitions.

As used in this part, the following
terms shall 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 subpart,
section or other portion of this part:
(a) Canada. Canada, when used in a
geographical rather than governmental
context, means the territory of Canada
as defined in Annex 201.1 of the
NAFTA.
(b) Commercial importation. Commercial
importation means the importation of a
good into the United States, Canada or
Mexico for the purpose of sale, or any
commercial, industrial or other like
use.
(c) Customs administration. Customs
administration means the competent authority that is responsible under the
law of the United States, Canada or

§ 181.1

Mexico for the administration of its
customs laws and regulations.
(d) Customs duty. Customs duty means
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, other than any:
(1) Charge equivalent to an internal
tax imposed consistently with Article
III:2 of the General Agreement on Tariffs and Trade, or any equivalent provision of a successor agreement to which
the United States, Canada and Mexico
are party, in respect of like, directly
competitive or substitutable goods of
the United States, Canada or Mexico,
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 that is applied pursuant to the domestic law of the United States, Canada or Mexico and that is not applied
inconsistently with Chapter Nineteen
of the NAFTA;
(3) Fee or other charge in connection
with importation commensurate with
the cost of services rendered;
(4) Premium offered or collected on
an imported good arising out of any
tendering system in respect of the administration of quantitative import restrictions, tariff rate quotas or tariff
preference levels; and
(5) Fee applied pursuant to section 22
of the U.S. Agricultural Adjustment
Act, subject to the provisions of Chapter Seven of the NAFTA.
(e) Determination of origin. Determination of origin means a determination as
to whether a good qualifies as a good
originating in the United States, Canada and/or Mexico under the rules set
forth in General Note 12, HTSUS, and
in the appendix to this part.
(f) Exporter. Exporter means an exporter located, and required under this
part to maintain records regarding exportations of a good, in the United
States, Canada or Mexico.
(g) Generally Accepted Accounting
Principles. Generally Accepted Accounting Principles means the recognized
consensus or substantial authoritative
support in the United States, Canada
or Mexico with respect to the recording
of revenues, expenses, costs, assets and

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