The Agreement Between the United States of America, the United Mexican States, and Canada (USMCA) Implementing Regulations Related to the Marking Rules, Tariff-Rate Quotas, and other USMCA Provisions

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DEPARTMENT OF HOMELAND
SECURITY
U.S. Customs and Border Protection
DEPARTMENT OF THE TREASURY
19 CFR Parts 10, 102, 132, 134, 163,
182 and 190
[USCBP–2021–0026]
[CBP Dec. 21–10]
RIN 1515–AE56

Agreement Between the United States
of America, the United Mexican States,
and Canada (USMCA) Implementing
Regulations Related to the Marking
Rules, Tariff-Rate Quotas, and Other
USMCA Provisions
U.S. Customs and Border
Protection, Department of Homeland
Security; Department of the Treasury.
ACTION: Interim final rule; request for
comments.
AGENCY:

This interim final rule
amends the U.S. Customs and Border
Protection (CBP) regulations to include
implementing regulations for the
preferential tariff treatment and related
customs provisions of the Agreement
Between the United States of America,
the United Mexican States, and Canada
(USMCA). The USMCA applies to goods
from Canada and Mexico entered for
consumption, or withdrawn from
warehouse for consumption, on or after
July 1, 2020. This document amends the
Code of Federal Regulations (CFR) to
implement the provisions in Chapters 1,
2, 5, and 7 of the USMCA related to
general definitions, confidentiality,
import requirements, export
requirements, post-importation duty
refund claims, drawback and dutydeferral programs, general verifications
and determinations of origin,
commercial samples, goods re-entered
after repair or alteration in Canada or
Mexico, and penalties. This document
makes amendments to apply the
marking rules in determining the
country of origin for marking purposes
for goods imported from Canada or
Mexico and for other purposes specified
by the USMCA. This document also
includes amendments to add the sugarcontaining products subject to a tariffrate quota under Appendix 2 to Annex
2–B of Chapter 2 of the USMCA to the
CBP regulations governing the
requirement for an export certificate,
and conforming amendments for the
declaration required for goods reentered after repair or alteration in
Canada or Mexico, recordkeeping
provisions, and the modernized

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SUMMARY:

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drawback provisions. Concurrently with
this interim final rule, CBP is publishing
a notice of proposed rulemaking that
proposes to apply the rules for all nonpreferential origin determinations made
by CBP for goods imported from Canada
or Mexico. CBP will also issue
additional USMCA implementing
regulations in an interim final rule to be
published in the Federal Register at a
later date.
DATES: Effective date: This interim final
rule is effective on July 1, 2021.
Comments due date: Comments must
be received by September 7, 2021.
ADDRESSES: You may submit comments,
identified by docket number USCBP–
2021–0026, by one of the following
methods:
• Federal eRulemaking Portal at
http://www.regulations.gov. Follow the
instructions for submitting comments.
• Mail: Due to COVID–19-related
restrictions, CBP has temporarily
suspended its ability to receive public
comments by mail.
Instructions: All submissions received
must include the agency name and
docket number for this rulemaking. All
comments received will be posted
without change to http://
www.regulations.gov, including any
personal information provided. For
detailed instructions on submitting
comments and additional information
on the rulemaking process, see the
‘‘Public Participation’’ heading of the
SUPPLEMENTARY INFORMATION section of
this document.
Docket: For access to the docket to
read background documents or
comments received, go to http://
www.regulations.gov. Due to the
relevant COVID–19-related restrictions,
CBP has temporarily suspended on-site
public inspection of the public
comments.
FOR FURTHER INFORMATION CONTACT:
Operational Aspects and Audit
Aspects: Queena Fan, Director, USMCA
Center, Office of Trade, U.S. Customs
and Border Protection, (202) 738–8946
or [email protected].
Legal Aspects: Craig T. Clark,
Director, Commercial and Trade
Facilitation Division, Regulations and
Rulings, Office of Trade, U.S. Customs
and Border Protection, (202) 325–0276
or [email protected].
SUPPLEMENTARY INFORMATION:
I. Public Participation
Interested persons are invited to
participate in this rulemaking by
submitting written data, views, or
arguments on all aspects of this interim
final rule. U.S. Customs and Border
Protection (CBP) also invites comments

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that relate to the economic,
environmental, or federalism effects that
might result from this interim final rule.
Comments that will provide the most
assistance to CBP will reference a
specific portion of the interim final rule,
explain the reason for any
recommended change, and include data,
information or authority that support
such recommended change.
II. Background
On November 30, 2018, the ‘‘Protocol
Replacing the North American Free
Trade Agreement with the Agreement
Between the United States of America,
the United Mexican States, and Canada’’
(the Protocol) was signed to replace the
North American Free Trade Agreement
(NAFTA). The Agreement Between the
United States of America, the United
Mexican States (Mexico), and Canada
(the USMCA) 1 is attached as an annex
to the Protocol and was subsequently
amended to reflect certain modifications
and technical corrections in the
‘‘Protocol of Amendment to the
Agreement Between the United States of
America, the United Mexican States,
and Canada’’ (the Amended Protocol),
which the Office of the United States
Trade Representative (USTR) signed on
December 10, 2019.
Pursuant to section 106 of the
Bipartisan Congressional Trade
Priorities and Accountability Act of
2015 (19 U.S.C. 4205) and section 151
of the Trade Act of 1974 (19 U.S.C.
2191), the United States adopted the
USMCA through the enactment of the
United States-Mexico-Canada
Agreement Implementation Act
(USMCA Act), Public Law 116–113, 134
Stat. 11 (19 U.S.C. Chapter 29), on
January 29, 2020. Section 103(a)(1)(B) of
the USMCA Act (19 U.S.C. 4513(b)(1))
provides the authority for new or
amended regulations to be issued to
implement the USMCA, as of the date
of its entry into force.
Mexico, Canada, and the United
States certified their preparedness to
implement the USMCA on December
12, 2019, March 13, 2020, and April 24,
2020, respectively. As a result, pursuant
to paragraph 2 of the Protocol, which
provides that the USMCA will take
effect on the first day of the third month
after the last signatory party provides
written notification of the completion of
the domestic implementation of the
USMCA through the enactment of
1 The Agreement Between the United States of
America, the United Mexican States, and Canada is
the official name of the USMCA treaty. Please be
aware that, in other contexts, the same document
is also referred to as the United States-MexicoCanada Agreement.

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Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations
implementing legislation, the USMCA
entered into force on July 1, 2020.
Subsequent to the USMCA’s entry
into force date, on December 27, 2020,
the Consolidated Appropriations Act,
2021 (Appropriations Act), Public Law
116–260, was enacted with Title VI of
the Act containing technical corrections
to the USMCA Act. All of the changes
contained within Title VI of the
Appropriations Act are retroactively
effective on July 1, 2020, which is the
entry into force date of the USMCA.
These changes include amending
section 202 of the USMCA Act (19
U.S.C. 4531) to prohibit non-originating
goods used in production processes
within foreign trade zones (FTZs) from
qualifying as originating goods under
the USMCA. See section 601(b) of Title
VI of the Appropriations Act.
Additionally, section 601(e) of Title VI
of the Appropriations Act amended 19
U.S.C. 1520(d) to allow the refund of
merchandise processing fees for
USMCA post-importation claims.
Pursuant to Article 5.16 of the
USMCA, the United States, Mexico, and
Canada trilaterally negotiated and
agreed to Uniform Regulations. The
USMCA Free Trade Commission
adopted the Uniform Regulations in its
Decision No.1, effective as of the date of
entry into force of the USMCA. Annex
I to that decision includes: 2
• The Uniform Regulations Regarding
the Interpretation, Application, and
Administration of Chapter 4 (Rules of
Origin) and Related Provisions in
Chapter 6 (Textile and Apparel Goods)
(Uniform Regulations regarding rules of
origin), and
• The Uniform Regulations Regarding
the Interpretation, Application, and
Administration of Chapters 5 (Origin
Procedures), 6 (Textile and Apparel
Goods), and 7 (Customs Administration
and Trade Facilitation) of the
Agreement Between the United States of
America, the United Mexican States,
and Canada (Uniform Regulations
regarding origin procedures).
In accordance with USMCA Article
5.16, modifications or additions to the
Uniform Regulations shall be
considered regularly to reduce their
complexity and to ensure better
compliance. To this end, further
iterations of the Uniform Regulations
may be negotiated. Part 182 of title 19
of the Code of Federal Regulations
(CFR)(19 CFR part 182) will be amended
through rulemaking to reflect future
2 Available at: https://ustr.gov/trade-agreements/
free-trade-agreements/united-states-mexicocanada-agreement/free-trade-commissiondecisions/usmca-free-trade-commission-decisionno-1.

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changes to the Uniform Regulations, as
needed.
The USMCA superseded NAFTA and
its related provisions on the USMCA’s
entry into force date. See Protocol,
paragraph 1. Section 601 of the USMCA
Act repealed the North American Free
Trade Agreement Implementation Act
(NAFTA Implementation Act), Public
Law 103–182, 107 Stat. 2057 (19 U.S.C.
3301), as of the date that the USMCA
entered into force. The NAFTA
provisions set forth in part 181 of title
19 of the CFR (19 CFR part 181) and in
General Note 12, Harmonized Tariff
Schedule of the United States (HTSUS),
continue to apply to goods entered for
consumption, or withdrawn from
warehouse for consumption, prior to
July 1, 2020.
Claims for preferential tariff treatment
under the USMCA may be made as of
July 1, 2020. On July 1, 2020, CBP
published an interim final rule (IFR),
entitled ‘‘Implementation of the
Agreement Between the United States of
America, the United Mexican States,
and Canada (USMCA) Uniform
Regulations Regarding Rules of Origin,’’
in the Federal Register (85 FR 39690),
amending part 181 and adding a new
part 182 containing several USMCA
provisions, including the Uniform
Regulations regarding rules of origin
(Appendix A to part 182). In addition to
those regulations and the regulations set
forth in this document, persons
intending to make USMCA preference
claims may refer to the CBP website at
https://www.cbp.gov/trade/priorityissues/trade-agreements/free-tradeagreements/USMCA for further
guidance, including the U.S. USMCA
Implementing Instructions. The United
States International Trade Commission
has modified the HTSUS to include the
addition of a new General Note 11,
incorporating the USMCA rules of
origin for preference purposes, and the
insertion of the special program
indicator ‘‘S’’ or ‘‘S+’’ for the USMCA in
the HTSUS ‘‘special’’ rate of duty
subcolumn.3
A. The Customs Related USMCA
Provisions
The USMCA is composed of 34
chapters along with additional side
letters. CBP is responsible for
administering the customs related
provisions contained within Chapters 1
(Initial Provisions and General
Definitions), 2 (National Treatment and
Market Access for Goods), 4 (Rules of
Origin), 5 (Origin Procedures), 6 (Textile
and Apparel Goods) and 7 (Customs
3 The S+ indicator is used for certain agricultural
goods and textile tariff preference levels (TPLs).

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Administration and Trade Facilitation)
of the USMCA and the Uniform
Regulations regarding rules of origin as
well as the Uniform Regulations
regarding origin procedures, pursuant to
Article 5.16 of the USMCA.
This IFR amends the CBP regulations
to implement significant portions of the
USMCA, but does not contain all
relevant subparts. CBP will promulgate
the remaining USMCA implementing
regulations and solicit public comments
at a later date. Additionally, future
trilateral negotiations on the Uniform
Regulations may result in additional
provisions that must be included in the
rulemaking process at a later date. CBP
will address any comments received in
a final rule published in the Federal
Register.
1. Customs Related USMCA Provisions
Addressed in This IFR
Chapter 1 of the USMCA contains the
general definitions and country-specific
definitions applicable to the USMCA,
unless otherwise provided.
Chapter 2 of the USMCA sets forth the
national treatment and market access
provisions. Unless otherwise provided,
each USMCA country shall apply a
customs duty on an originating good in
accordance with its Schedule to Annex
2–B (Tariff Commitments) of Chapter 2
of the USMCA. See Article 2.4 of the
USMCA. Appendix 2 to Annex 2–B of
Chapter 2 of the USMCA contains the
Tariff Schedule of the United States
reflecting the tariff-rate quotas that the
United States will apply to certain
originating goods from Canada under
the USMCA. Specifically, paragraph 15
of Appendix 2 to Annex 2–B contains
the tariff-rate quota for sugar-containing
products of Canada that necessitates an
amendment to the CBP regulations.
Chapter 2 of the USMCA also sets forth
the definition of ‘‘commercial samples
of negligible value’’ (Article 2.1); the
duty-free treatment of those commercial
samples of negligible value, subject to
certain conditions (Article 2.9); the
duty-free treatment of goods re-entered
after being temporarily exported to
another USMCA country for repair or
alteration, subject to certain exceptions
and conditions (Article 2.8); and the
drawback and duty-deferral program
provisions (Article 2.5).
Chapter 5 of the USMCA sets forth the
origin procedures. Specifically, Chapter
5 of the USMCA contains the rules for
making a claim for preferential tariff
treatment (Article 5.2); the requirements
for a certification of origin (Article 5.2);
the set of minimum data elements
required for a certification of origin
(Annex 5–A); the basis of the
certification of origin (Article 5.3); the

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importer’s obligations regarding
importations when claiming preferential
tariff treatment (Article 5.4); the
exporter’s and producer’s obligations
(Article 5.6); the recordkeeping
requirements for importers, exporters,
and producers (Article 5.8); the general
origin verification requirements and
procedures (Article 5.9); the
determination of origin provisions
(Article 5.10); the right to file for
refunds and claims for preferential tariff
treatment after importation (Article
5.11); and the confidentiality provisions
related to the exchange of information
between USMCA countries (Article
5.12). Additionally, Article 5.5 of the
USMCA sets forth the exceptions to the
certification of origin requirement.
Pursuant to Article 5.5, a certification of
origin is not required, with some
exceptions related to evading
compliance, for a claim of preferential
tariff treatment if the value of the
importation does not exceed $1,000 U.S.
dollars or any higher amount as the
importing USMCA country may
establish, or it is an importation of a
good for which the USMCA country into
whose territory the good was imported
has waived the requirement for a
certification of origin. Consistent with
this article, the United States has
established, with the same exceptions
related to evading compliance, a higher
importation value amount of $2,500
U.S. dollars for commercial
importations and has waived the
certification of origin requirement for
the entire category of non-commercial
importations.
The penalties provisions for the
USMCA are described in Chapters 5 and
7. Article 5.13 provides that each
USMCA country shall maintain
criminal, civil, or administrative
penalties for violations of its laws and
regulations related to Chapter 5 (see also
Articles 5.4.2 and 5.6.3). Chapter 7 of
the USMCA generally sets forth
provisions related to customs
administration and trade facilitation.
Specifically, Article 7.18 states that each
USMCA country shall adopt or maintain
measures that allow for the imposition
of a penalty by a USMCA country’s
customs administration for breach of its
customs laws, regulations, or procedural
requirements, including those governing
tariff classification, customs valuation,
transit procedures, country of origin, or
claims for preferential tariff treatment.
Chapter 7 of the USMCA also contains
the confidentiality provisions related to
the protection of information collected
from traders. The confidentiality
provisions in Article 7.22, in
combination with the confidentiality

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provisions in Article 5.12, ensure the
protection of confidential information
provided to a USMCA country’s
customs administration and prevent the
unauthorized disclosure of this
information to third parties and to other
USMCA countries.
The Chapters 1, 2, 5, and 7 provisions
discussed above are reflected in this
IFR.
2. Customs Related Provisions
Addressed in Previously Published IFR
Chapter 4 of the USMCA contains the
general rules of origin for preferential
tariff treatment provisions, and Chapter
6 includes the rules of origin specific to
textiles and apparel goods. CBP has
already incorporated these rules of
origin into the CBP regulations. On July
1, 2020, CBP published an IFR in the
Federal Register (85 FR 39690) to, in
part, add the Uniform Regulations
regarding rules of origin trilaterally
agreed upon by the United States,
Mexico, and Canada as Appendix A of
new part 182 to title 19 of the CFR (19
CFR part 182).
3. Customs Related Provisions To Be
Addressed in Subsequent Rulemaking
Any additional CBP regulations
needed to implement USMCA
provisions will be included in a
subsequent rulemaking to be published
in the Federal Register at a later date.
B. Verifications and Determinations of
Origin
Chapter 5 of the USMCA and the
Uniform Regulations regarding origin
procedures govern the verification and
determination of origin requirements
and procedures. Pursuant to Article
5.9.1 of Chapter 5 of the USMCA, a
USMCA country, through its customs
administration, may conduct a
verification to determine whether a
good qualifies for USMCA preferential
tariff treatment by one or more of the
following means: A written request or
questionnaire seeking information,
including documents, from the
importer, exporter, or producer; a
verification visit to the premises of the
exporter or producer in order to request
information, including documents, and
to observe the production process and
the related facilities; for a textile or
apparel good, the procedures set out in
USMCA Article 6.6; or any other
procedure as may be decided by the
USMCA countries. For textile or apparel
goods, the verification procedures set
out in USMCA Article 6.6 provide an
alternative verification means that a
USMCA country has the discretion to
utilize only when conducting a textile
or apparel goods verification. The

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USMCA Article 6.6 site visit verification
requirements and procedures will be
addressed in a subsequent rulemaking
to be published in the Federal Register
at a later date.
A USMCA country may choose to
initiate a verification, using any of these
verification means, with the importer or
with the person who completed the
certification of origin. See USMCA
Article 5.9.2. If the USMCA country
initiates a verification other than with
the importer, it must inform the
importer, only for the purpose of the
importer’s knowledge, of the initiation
of the verification. See USMCA Article
5.9.6 and the Uniform Regulations
regarding origin procedures.
USMCA Article 5.9 and the Uniform
Regulations regarding origin procedures
set forth the information that must be
contained in a written request for
information, questionnaire, or request
for a verification visit (see USMCA
Article 5.9.5), the requirements that a
USMCA country must follow during a
verification (see USMCA Article 5.9.7(a)
and (b)), the time that the importer,
exporter, or producer has to respond to
a request for information or
questionnaire (see USMCA Article
5.9.7(c)), and the time that the exporter
or producer has to consent to or refuse
a verification visit request (see USMCA
Article 5.9.7(d)).
Pursuant to USMCA Article 5.9.9,
when a USMCA country initiates a
verification through a verification visit
request, the USMCA country is required
to provide a copy of the verification
visit request to the customs
administration of the USMCA country
in whose territory the visit is to occur,
and, if requested by the USMCA country
in whose territory the visit is to occur,
the embassy of that USMCA country in
the territory of the USMCA country
proposing to conduct the visit. USMCA
Article 5.9 contains additional
provisions governing verification visit
procedures, including providing the
circumstances under which the exporter
or producer whose premises are to be
visited during the verification visit, or
the customs administration of the
USMCA country in whose territory the
verification visit is to occur, may
postpone the verification visit. See
USMCA Article 5.9.10 and 5.9.11.
During a verification, there are also
requirements that records be made
available for inspection. USMCA Article
5.8 requires that importers, exporters,
and producers maintain certain
documentation and records. Pursuant to
the Uniform Regulations regarding
origin procedures, these records must be
maintained in such a manner as to
enable an officer of the USMCA

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country’s customs administration, when
conducting a verification under USMCA
Article 5.9, to perform detailed
verifications of the documentation and
records to verify the information on the
basis of which the certification of origin
was completed and the claim for
preferential tariff treatment was made.
Importers, exporters, and producers that
are required to maintain records
pursuant to USMCA Article 5.8.1 and
5.8.2 must make those records available
for inspection by an officer of the
USMCA country’s customs
administration conducting a
verification, and in the case of a
verification visit, provide facilities for
that inspection.
The Uniform Regulations regarding
origin procedures also clarify that,
where a USMCA country’s customs
administration is conducting a
verification of a good under USMCA
Article 5.9, the customs administration
may conduct an origin verification of a
material that is used in the production
of that good. The verification of that
material is expected to be conducted in
accordance with certain USMCA
procedures. The Uniform Regulations
regarding origin procedures enumerate
the specific USMCA articles and
Uniform Regulations regarding origin
procedures paragraphs that apply to the
verification of materials.4 The USMCA
country’s customs administration may,
during a verification of a material that
is used in the production of a good,
consider the material to be nonoriginating in determining whether the
good is an originating good, if the
producer or supplier of that material
does not allow the customs
administration access to information
required to make a determination of
whether the material is originating by
denying access to its records; failing to
respond to a verification questionnaire
or letter; or refusing to consent to a
verification visit within the required
time.
After the verification is conducted,
the USMCA country must provide the
importer, and the exporter or producer
that completed the certification of origin
and is the subject of the verification,
4 See Uniform Regulations regarding origin
procedures, Origin Verifications Section, paragraph
10, which states that where the customs
administration of a USMCA country, in conducting
an origin verification of a good imported into its
territory under USMCA Article 5.9, conducts an
origin verification of a material that is used in the
production of the good, the origin verification of
that material is expected to be conducted in
accordance with the procedures set out in: USMCA
Article 5.9(1), (5), (7 through 11), (13), and (18); and
paragraphs 3, 6, 13, 14, and 15 of the Origin
Verifications Section of the Uniform Regulations
regarding origin procedures.

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with a written determination of origin
that includes the findings of facts and
the legal basis for the determination. See
USMCA Article 5.9.14. Prior to issuing
this determination of origin, if the
USMCA country intends to deny
USMCA preferential tariff treatment, the
USMCA country must inform the
importer, and any exporter or producer
who is the subject of the verification
and provided information during the
verification, of the preliminary results of
the verification and a notice of intent to
deny that includes when the denial
would be effective and a period of at
least 30 days for the submission of
additional information, including
documents, related to the originating
status of the good. See USMCA Article
5.9.16. The reasons that a USMCA
country may deny USMCA preferential
tariff treatment are set forth in USMCA
Article 5.10.2. Additionally, in
accordance with USMCA Article 5.9.17,
if a verification indicates a pattern of
conduct by an importer, exporter, or
producer of false or unsupported
representations that a good imported
into the country’s territory qualifies as
an originating good, the USMCA
country may withhold preferential tariff
treatment to identical goods imported,
exported, or produced by such person
until that person establishes compliance
with USMCA Chapters 4, 5, and 6.
Section 207(a)(1)(A) of the USMCA
Act (19 U.S.C. 4533(a)(1)(A)) provides
the Secretary of the Treasury with the
authority to conduct a verification,
pursuant to USMCA Article 5.9, of
whether a good is an originating good
under section 202 of the USMCA Act
(19 U.S.C. 4531) or section 202A of the
USMCA Act (19 U.S.C. 4532). Section
207(b) of the USMCA Act (19 U.S.C.
4533(b)(1)) sets forth the basis for a
negative determination of origin that
applies to verifications conducted under
USMCA Chapter 5. Specifically, section
207(b) of the USMCA Act provides that
a negative determination is a
determination by the Secretary that a
claim by the importer, exporter, or
producer that the good qualifies as an
originating good under 19 U.S.C. 4531 is
inaccurate; that the good does not
qualify for preferential tariff treatment
under the USMCA because the importer,
exporter, or producer failed to respond
to a request for information or failed to
provide sufficient information to
determine that the good qualifies as an
originating good; after receipt of a
notification of a verification visit, the
exporter or producer did not provide
written consent for the visit; the
importer, exporter, or producer does not
maintain, or denies access to, records or

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documentation required under section
508(1) of the Tariff Act of 1930, as
amended (19 U.S.C. 1508(1)); or the
importer, exporter, or producer
otherwise fails to comply with the
requirements of section 207 of the
USMCA Act or, based on the
preponderance of the evidence,
circumvents the requirements of section
207 of the USMCA Act. Section
207(c)(1) of the USMCA Act (19 U.S.C.
4533(c)(1)) provides that, upon making
a negative determination, the Secretary
may deny preferential tariff treatment
under the USMCA with respect to the
good while section 207(c)(2) of the
USMCA Act (19 U.S.C. 4533(c)(2))
allows the Secretary to withhold
preferential tariff treatment for identical
goods based on a pattern of conduct.
To address these general USMCA
verification and determination of origin
requirements and procedures, CBP has
included subpart G, Origin Verifications
and Determinations, in part 182 of title
19 of the CFR.
C. Marking Rules
Section 304(a) of the Tariff Act of
1930, as amended (19 U.S.C. 1304),
provides that, unless excepted, every
article of foreign origin imported into
the United States shall be marked in a
conspicuous place as legibly, indelibly,
and permanently as the nature of the
article (or container) will permit in such
manner as to indicate to an ultimate
purchaser in the United States the
English name of the country of origin of
the article. The regulations issued under
the authority of section 304 to
implement the country of origin
marking requirements are set forth in 19
CFR part 134. Part 134 identifies the
articles subject to marking, the methods
and manner of marking that should be
used, the exceptions to the marking
requirements, the marking requirements
for containers or holders, and the
procedures for articles found not legally
marked.
CBP employs two primary methods
for determining the country of origin for
marking purposes when imported goods
are processed in, or contain materials
from, more than one country. One
method uses case-by-case adjudication
to determine whether the goods have
been substantially transformed in a
particular country. The other method
consists of codified rules, also used to
determine whether the goods have been
substantially transformed, primarily
expressed through a change in the
HTSUS classification, often referred to
as a ‘‘tariff shift.’’
Part 134 sets forth the country of
origin marking requirements and
exceptions. Section 134.1(b) defines

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‘‘country of origin’’ as the country of
manufacture, production, or growth of
any article of foreign origin entering the
United States. Further work or material
added to an article in another country
must effect a substantial transformation
in order to render such other country
the ‘‘country of origin’’ within the
meaning of part 134; however, for a
good of a NAFTA country, the marking
rules set forth in part 102 of title 19 of
the CFR (19 CFR part 102) apply
(although these rules have commonly
been referred to as the NAFTA Marking
Rules, they apply in other contexts as
well and are thus referred to herein as
the ‘‘part 102 rules’’).’’). The part 102
rules are codified rules that determine
the country of origin for marking
purposes using primarily the ‘‘tariff
shift’’ method. CBP first promulgated
these codified part 102 rules to fulfill
the United States’ commitment under
Annex 311 of NAFTA, which required
the parties to establish rules for
determining whether a good is a good of
a NAFTA country. Although the
NAFTA Implementation Act was
repealed by the USMCA Act as of July
1, 2020, the part 102 rules remain in
effect. The part 102 rules are also used
for several other trade agreements. For
instance, as indicated in the scope
provision for part 102 (§ 102.0), the
rules set forth in §§ 102.1 through
102.21 also apply for purposes of
determining whether an imported good
is a new or different article of commerce
under § 10.769 of the United StatesMorocco Free Trade Agreement
regulations and § 10.809 of the United
States-Bahrain Free Trade Agreement
regulations.
The USMCA does not contain a
general marking requirement. Except for
certain agricultural goods, a good does
not need to first qualify to be marked as
a good of Mexico or Canada in order to
receive preferential tariff treatment
under the USMCA. For most goods, only
the general Uniform Regulations
regarding rules of origin set forth in
Appendix A of part 182 of title 19 of the
CFR and the product-specific rules of
origin contained in General Note 11,
HTSUS, are needed to determine
whether a good is an originating good
under the USMCA to receive
preferential tariff treatment. Therefore,
in line with the present scope of the part
102 rules, the part 102 rules will
continue to be applicable to determine
country of origin for marking purposes
for goods imported from Canada or
Mexico under the USMCA (regardless of
whether preferential tariff treatment is
claimed).
The Secretary of the Treasury has
general rulemaking authority, pursuant

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to 19 U.S.C. 1304 and 1624, to make
such regulations as may be necessary to
carry out the provisions of section
304(a) of the Tariff Act of 1930, as
amended, related to the country of
origin marking requirements for
imported articles of foreign origin. CBP
believes that extending application of
the well-established part 102 rules to
USMCA goods will provide continuity
for the Canadian and Mexican importing
community because those rules have
been applied to all imports from Canada
and Mexico since 1994. As a result of
this longevity, the importing community
has made extensive efforts to comply
with the part 102 rules and CBP has
significant experience in applying those
rules to goods from Canada and Mexico.
These factors provide predictability and
consistency in the application of the
marking rules and in CBP’s
administration of the rules. The codified
part 102 rules are a simplified and
standardized approach for determining
the country of origin for marking
purposes (regardless of whether
preferential tariff treatment is claimed).
The importing communities from
Canada and Mexico are used to applying
the part 102 rules as opposed to the
case-by-case method. Accordingly, to
make the transition from NAFTA to the
USMCA as least disruptive to the
importing community as possible, CBP
has decided to continue application of
the current part 102 rules to determine
the country of origin for marking
purposes of a good imported from
Canada or Mexico to articles imported
pursuant to the USMCA. However, the
other marking requirements in 19 CFR
part 134, such as the rules for marking
containers, the exceptions applicable to
the marking requirements, and the
methods of marking, also previously
applied to goods from Canada and
Mexico, and continue to apply to these
goods. Thus, CBP is amending parts 102
and 134 of title 19 of the CFR to
continue the application of the part 102
rules for determining origin for marking
purposes for Mexico and Canada, and
also to reflect the continued
applicability of the other marking
requirements and the relevant
exceptions.
Origin determinations are also
required in other instances, such as in
the administration of quantitative
restrictions. Concurrently with this IFR,
CBP is publishing a notice of proposed
rulemaking (NPRM) that proposes to
apply the part 102 rules for nonpreferential origin determinations made
by CBP for goods imported from Canada
or Mexico, including government

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procurement determinations.5 In
addition to promoting uniformity and
transparency, the NPRM will implement
USMCA Article 13.4.5, which provides
as follows: ‘‘For the purposes of covered
procurement, a Party shall not apply
rules of origin to goods or services
imported from or supplied from the
other Party that are different from the
rules of origin the Party applies at the
same time in the normal course of trade
to imports or supplies of the same goods
or services from the same Party.’’ 6
Adverse Marking Decisions
Under NAFTA, an adverse marking
decision is a decision by CBP which an
exporter or producer of merchandise
believes to be contrary to the provisions
of Annex 311 of NAFTA. While Article
510 of NAFTA provides specific rights
of review and appeal for marking
determinations, the USMCA does not
provide any such rights. Additionally,
section 209 of the USMCA Act struck
the language from subsection (k) of
section 304 of the Tariff Act of 1930, as
amended (19 U.S.C. 1304(k)), that
provided these specific petition rights,
such as with respect to adverse marking
decisions, for NAFTA exporters and
producers. Thus, these specific rights
and procedures are not provided for
under the USMCA or the USMCA Act.
Accordingly, an importer, or an exporter
or producer (only when acting as the
importer of record (IOR)) wishing to
request review and/or appeal of CBP
marking determinations must follow the
procedures set forth in part 174 of the
CFR.
Part 174 sets forth the general protest
procedures pursuant to 19 U.S.C. 1514,
which allows for the administrative
review of challenges to CBP
determinations, including marking and
other origin decisions. As the general
statutory and regulatory authority for
protests in 19 U.S.C. 1514 and 19 CFR
part 174 and the specific USMCA
authority under the USMCA and the
USMCA Act do not provide exporters or
5 That proposed rule does not apply for purposes
of determining whether merchandise is subject to
the scope of antidumping and countervailing duty
proceedings under Title VII of the Tariff Act of
1930, as amended, as such determinations fall
under the authority of the Department of
Commerce. Specifically, notwithstanding a CBP
country of origin determination, that merchandise
may be subject to the scope of antidumping and/
or countervailing duty proceedings associated with
a different country.
6 Although Canada is not a party to Chapter 13
of the USMCA, the United States has a similar
commitment to Canada through Article IV–5 of the
World Trade Organization (WTO) Revised
Agreement on Government Trade, as amended on
Mar. 30, 2012, Marrakesh Agreement Establishing
the World Trade Organization, Annex 4(b), 1915
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producers the right to request
administrative review and appeal of
marking decisions, USMCA exporters
and producers may not file a protest of
a marking determination under the
USMCA, unless the exporter or
producer is acting as the IOR.
D. Tariff-Rate Quota for SugarContaining Products Originating in
Canada
Tariff-rate quotas permit a specified
quantity (‘‘in-quota quantity’’) of
merchandise to be entered or withdrawn
for consumption at a reduced duty rate
(‘‘in-quota tariff rate of duty’’) during a
specified period. See 19 CFR 132.1(b).
Appendix 2 to Annex 2–B of Chapter 2
of the USMCA, entitled Tariff Schedule
of the United States—(Tariff Rate
Quotas), reflects the tariff-rate quotas
that the United States will apply to
certain originating goods from Canada
under the USMCA. These originating
goods from Canada are permitted entry
into the territory of the United States, at
the in-quota quantity, subject to the
reduced quota rates instead of the rates
of duty specified in Chapter 1 through
Chapter 97 of the HTSUS.
Paragraph 15 of Appendix 2 to Annex
2–B of the USMCA sets out the tariffrate quota for sugar-containing products
of Canada, including the aggregate
quantity of originating goods of Canada
permitted to enter free of duty in each
calendar year and the article description
of the qualifying originating goods.
Pursuant to section 103(c)(4) of the
USMCA Act, which authorizes the
President to take necessary actions to
implement the tariff-rate quotas in the
Schedule of the United States to Annex
2–B of the USMCA, the special
classification provisions in Chapter 98
of the HTSUS have been modified to
include the sugar-containing products
subject to this tariff-rate quota.
The tariff-rate quota for sugarcontaining products of Canada under
the USMCA will be administered using
export certificates. When Canada
provides the United States with the
written notification of its intent to
require export certificates for sugarcontaining products in accordance with
paragraph 15(d) of Appendix 2 of Annex
2–B of the USMCA, the USTR will
publish a notice in the Federal Register
announcing this determination. In any
year for which the USTR has published
such a determination in the Federal
Register, imports of the sugarcontaining products of Canada, at the
in-quota quantity, will only be eligible
for the in-quota tariff rate of duty if the
U.S. importer makes a declaration to
CBP, in the form and manner
determined by CBP, that a valid export

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certificate issued by the Government of
Canada is in effect for the goods.
Section 132.17 of title 19 of the CFR
(19 CFR 132.17) sets forth the form and
manner determined by CBP to constitute
a required declaration that a valid
export certificate is in effect for the
goods. Specifically, § 132.17 governs the
requirement for an export certificate for
sugar-containing products to qualify for
the tariff-rate quota and provides a
description of the sugar-containing
products subject to these requirements,
when the export certificate is valid, and
the recordkeeping retention and
production requirements. For the sugarcontaining products described in
§ 132.17(a), the importer must possess a
valid export certificate in order to claim
the in-quota tariff rate of duty on the
products at the time they are entered or
withdrawn from warehouse for
consumption. The importer must record
the unique identifier of the export
certificate for these products on the
entry summary or warehouse
withdrawal for consumption (Customs
Form 7501, column 34), or its electronic
equivalent. The Government of Canada
will issue the export certificates. A
certificate is valid if it meets the
requirements of 15 CFR 2015.3(b). If the
export certificate is valid, it will
authorize entry into the United States at
the in-quota tariff rate of duty
established under the USMCA.
III. Amendments to the Regulations
Pursuant to 19 U.S.C. 4535(a), the
Secretary of the Treasury has the
authority to prescribe such regulations
as may be necessary to implement the
USMCA. Section 103(b)(1) of the
USMCA Act (19 U.S.C. 4513(b)(1))
requires that initial regulations
necessary or appropriate to carry out the
actions required by or authorized under
the USMCA Act or proposed in the
Statement of Administrative Action
approved under 19 U.S.C. 4511(a)(2) to
implement the USMCA shall, to the
maximum extent feasible, be prescribed
within one year after the date on which
the USMCA enters into force. This IFR
amends the CBP regulations to
implement significant portions of the
USMCA. CBP will promulgate the
remaining USMCA implementing
regulations.
In order to provide transparency and
facilitate their use, the majority of the
USMCA implementing regulations are
set forth in part 182 of title 19 of the
CFR, entitled the United States-MexicoCanada Agreement. Part 182 sets forth
the USMCA preferential tariff treatment
and other customs related provisions.
This IFR amends part 182 to add
regulations implementing significant

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portions of USMCA Chapters 1, 2, 5,
and 7, as discussed above, in the
existing part 182 regulatory framework.
Additionally, this document makes
necessary amendments to other parts of
title 19 of the CFR to implement
relevant USMCA provisions and to
apply the part 102 rules when
determining the country of origin for
marking purposes for goods imported
from USMCA countries.
All of the regulatory amendments
made in this document are consistent
with the provisions of the USMCA, the
Uniform Regulations regarding origin
procedures, and the USMCA Act (19
U.S.C. Chapter 29).
A. Part 10
Section 10.8 sets forth the
documentation requirements for articles
exported for repairs or alterations. As
explained further in Section III.F.,
Subpart J—Commercial Samples and
Goods Returned after Repair or
Alteration below, CBP is applying the
documentation provisions of § 10.8(a),
(b), and (c) to the entry of goods which
are returned from Canada or Mexico
after having been exported for repairs or
alterations and which are claimed to be
duty-free. Section 10.8(a)(2) provides
that a declaration must be completed by
the owner, importer, consignee, or agent
having knowledge of the pertinent facts
and filed during entry of the articles that
are returned after having been exported
for repairs or alterations. Currently, this
declaration requires the individual
completing it to state that such articles
were exported from the United States
for repairs or alterations and without
benefit of drawback. This portion of the
declaration is necessary because
ordinarily these re-entered goods do not
qualify for a reduced duty rate with the
benefit of drawback. However, there is
an exception provided in U.S. Note 1 of
Subchapter II, Chapter 98, HTSUS, for
NAFTA and USMCA drawback. Goods
re-entered after repair or alteration are
eligible for duty-free treatment even if
subject to NAFTA or USMCA drawback.
Accordingly, CBP is amending the
declaration in § 10.8(a)(2) to clarify this
distinction by adding ‘‘(unless subject to
USMCA drawback)’’ after ‘‘without the
benefit of drawback.’’
B. Part 102
Part 102, Rules of Origin, sets forth
rules for determining the country of
origin of certain imported goods. CBP is
amending part 102 of title 19 of the CFR
(19 CFR part 102) to apply its rules of
origin to determine the country of origin
for marking purposes of goods imported
from Canada or Mexico under the

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1. Scope
This document amends § 102.0 to
extend the scope of part 102 to include
the USMCA. Section 102.0 is revised to
state that the rules set forth in §§ 102.1
through 102.18 and 102.20 also
determine the country of origin for
marking purposes for goods imported
from a USMCA country. Under the
USMCA, the Uniform Regulations
regarding rules of origin set forth in
Appendix A to part 182 and the
product-specific rules of origin
contained in General Note 11, HTSUS,
are needed to determine whether a good
originates under the USMCA to receive
preferential tariff treatment. The
USMCA includes, inter alia, provisions
that rely on whether goods qualify to be
marked as goods of Canada, Mexico, or,
under General Note 11, HTSUS, the
United States, to determine the
appropriate tariff benefit, thus also
requiring the part 102 rules. See
USMCA Chapter 2, Annex 2–B, Tariff
Schedule of the United States, General
Notes.
2. Definitions
Section 102.1 sets forth the general
definitions applicable to this part. CBP
is adding a new definition for
‘‘inventory management method’’ to
provide clarity to the public. Currently,
part 102 refers to the inventory
management method merely with crossreferences to part 181 without defining
the term or providing a specific citation
for where the method is described. As
the term ‘‘inventory management
method’’ is used for purposes of NAFTA
and the USMCA, CBP believes that
adding the definition in § 102.1 is
necessary. Thus, the term ‘‘inventory
management method’’ is added as
paragraph (l) and is defined as ‘‘(1)
averaging; (2) ‘‘last-in, first-out;’’ (3)
‘‘first-in, first-out;’’ or (4) any other
method that is recognized in the
Generally Accepted Accounting
Principles (GAAP) of the country in
which the production is performed or
otherwise accepted by that country.’’ In
order to add the term in alphabetical
order, CBP is redesignating paragraphs
(l) through (p) as paragraphs (m)
through (q).
CBP is also revising the definition of
‘‘value.’’ The definition of ‘‘value’’
provides different methods for
calculating the value of goods or
materials for purposes of determining
whether foreign material that does not
undergo the applicable change in tariff
classification (set out in § 102.20) or
satisfies the other applicable

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requirements of that section is
considered de minimis (set out in
§ 102.13). CBP is adding the clarifier
‘‘under NAFTA’’ to paragraphs (1) and
(2) to make clear that the methods set
forth in these paragraphs only apply to
NAFTA. CBP is adding a new paragraph
(3) to set forth the method used for
calculating the value of goods or
materials under the USMCA for
purposes of determining whether
foreign material is considered de
minimis. Under the USMCA, the value
of a good or material is its customs
value or transaction value within the
meaning of the Uniform Regulations
regarding rules of origin set forth in
Appendix A to part 182.
3. Inapplicability of NAFTA Preference
Override to USMCA Claims
CBP is amending § 102.19 to limit the
NAFTA preference override to apply to
NAFTA only. Under NAFTA, to receive
preferential tariff treatment, a good must
be ‘‘originating’’ under General Note 12,
HTSUS, and the good must qualify to be
marked as a good of a NAFTA country
under the part 102 rules in § 102.20.
Under the USMCA, unlike NAFTA, a
good does not need to qualify to be
marked as a good of Canada or Mexico
in order to receive preferential tariff
treatment. Accordingly, the NAFTA
preference override provisions are no
longer necessary under the USMCA.
Thus, CBP is adding a new paragraph (c)
to § 102.19 to state that the NAFTA
preference override in paragraphs (a)
and (b) applies only to goods entered for
consumption, or withdrawn from
warehouse for consumption, prior to
July 1, 2020, which is the date that the
USMCA entered into force.
4. Conforming Amendments
As a result of adding the definition of
‘‘inventory management method’’ to
§ 102.1, CBP needs to make several
conforming amendments to other
sections of part 102. Accordingly, CBP
is removing the phrase ‘‘provided under
the appendix to part 181 of this
chapter’’ from § 102.11(b)(2) and
‘‘provided under the appendix to part
181 of the Customs Regulations’’ from
§ 102.12(b). These cross-references to
the inventory management methods in
the appendix to part 181 are no longer
needed because the definition of
‘‘inventory management method’’ is
now contained in the general definitions
of part 102.
C. Part 132
Part 132, Quotas, sets forth the rules
and procedures applicable to quotas
administered by CBP. CBP is amending
§ 132.17(a) to reflect the tariff-rate quota

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for sugar-containing products of Canada
established in paragraph 15 of
Appendix 2 to Annex 2–B of Chapter 2
of the USMCA. CBP has decided to
adopt a similar approach for describing
the sugar-containing products as used in
the preceding section of this part when
describing the beef products subject to
an export certificate requirement. This
simpler approach removes the specific
HTSUS subheading classifications and,
alternatively, cross-references to the
USTR definition of sugar-containing
products and the description of the
products in paragraph 15 of Appendix
2 to Annex 2–B of Chapter 2 of the
USMCA. As CBP is not the party
responsible for determining the sugarcontaining products that qualify for the
tariff-rate quota, this approach ensures
that the CBP regulations contain an
accurate description of the products in
the event of a change in the HTSUS
subheadings or a change in the USTR
definition.
D. Part 134
Part 134, Country of Origin Marking,
sets forth the regulations implementing
the country of origin marking
requirements and exceptions of section
304 of the Tariff Act of 1930, as
amended (19 U.S.C. 1304). For purposes
of the USMCA, the part 102 rules will
be applied to determine the country of
origin for marking purposes of a good
imported from Canada or Mexico
(regardless of whether preferential tariff
treatment is claimed). Thus, CBP is
making the necessary amendments to
part 134. Part 134 identifies the articles
subject to marking, the methods and
manner of marking that should be used,
the exceptions to the marking
requirements, the marking requirements
for containers or holders, and the
procedures for articles found not legally
marked.
1. Definitions
Section 134.1 contains the definitions
for part 134. CBP is adding the USMCA
to several definitions to clarify that, for
those purposes, a good may be from
either a NAFTA or USMCA country. In
the ‘‘country of origin’’ definition in
§ 134.1(b), CBP is adding language to
clarify that for a good of a NAFTA or
USMCA country, the rules set forth in
part 102 determine the country of origin
for marking purposes. The definition of
the ‘‘NAFTA Marking Rules’’ in
paragraph (j) has been replaced with a
new definition for the ‘‘Part 102 Rules,’’
which are rules promulgated for
purposes of determining whether a good
is a good of a NAFTA country and to
determine the country of origin for

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marking purposes for goods imported
from USMCA countries.
For the definition of ‘‘ultimate
purchaser’’ in § 134.1(d), CBP is adding
‘‘or USMCA’’ to note that, instead of the
general definition of ‘‘ultimate
purchaser,’’ the USMCA will use the
same definition of ‘‘ultimate purchaser’’
as applied to a good of a NAFTA
country. For a good of a NAFTA or
USMCA country, the ‘‘ultimate
purchaser’’ is the last person in the
United States who purchases the good
in the form in which it was imported.
The words ‘‘or USMCA’’ have also been
added to the examples and the term
‘‘part 102 Rules’’ has replaced the term
‘‘NAFTA Marking Rules,’’ in the
examples of an ‘‘ultimate purchaser,’’ as
appropriate.
CBP is further amending § 134.1(g) to
add the USMCA to the definition of a
‘‘good of a NAFTA country’’ and to
replace references to the ‘‘NAFTA
Marking Rules’’ with ‘‘part 102 Rules.’’
The paragraph heading of paragraph (g)
has been revised to read ‘‘good of a
NAFTA or USMCA country’’ and ‘‘or
USMCA’’ has been added to the
definition to define a ‘‘good of a NAFTA
or USMCA country’’ for marking
purposes, as an article for which the
country of origin is Canada, Mexico, or
the United States as determined under
the part 102 Rules. Paragraph (i)
defining a ‘‘NAFTA country’’ has
similarly been revised. The paragraph
heading of paragraph (i) has been
revised to read ‘‘NAFTA or USMCA
country’’ and the appropriate crossreference to the definition of ‘‘territory’’
in the USMCA has been added.
Accordingly, a ‘‘NAFTA or USMCA
country’’ is defined as the territory of
the United States, Canada, or Mexico, as
defined in Annex 201.1 of the NAFTA
and Chapter 1, Section C of the USMCA.
Finally, § 134.1 has added a new
paragraph (l) to include a definition of
‘‘USMCA’’ and has revised the
definition of ‘‘NAFTA’’ in paragraph (h).
The new paragraph (l) defines
‘‘USMCA’’ as the Agreement between
the United States of America, the United
Mexican States, and Canada (USMCA),
entered into force by the United States,
Canada and Mexico on July 1, 2020.
CBP has also added a second sentence
to the definition of ‘‘NAFTA’’ stating
that NAFTA is not applicable to goods
entered for consumption, or withdrawn
from warehouse for consumption, on or
after July 1, 2020 to clarify in part 134
that the USMCA superseded NAFTA
when it entered into force.
2. Marking of Containers
Subpart C of part 134 addresses the
marking requirements and exceptions

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under 19 U.S.C. 1304(b) for containers
and holders. CBP is amending
§§ 134.22, 134.23 and 134.24, which
provide the general rules for marking of
containers or holders, the rules for
containers or holders designed for or
capable of reuse, and the rules for
containers or holders not designed for or
capable of reuse, to add the necessary
USMCA references. Specifically, CBP is
adding ‘‘or USMCA’’ to §§ 134.22(b),
(d)(2), and (e)(1) to indicate that a good
of a USMCA country which is a usual
container is treated the same as a good
of a NAFTA country. No marking is
required for any good of a NAFTA or
USMCA country that is a usual
container.
CBP is amending § 134.23(a) to note
that the exception for goods of a NAFTA
country which are usual containers also
applies to the USMCA with the addition
of the words ‘‘or USMCA.’’ CBP is also
revising §§ 134.24(c)(1), (c)(2), and (d)(1)
by adding ‘‘or USMCA’’ to clarify that
disposable containers or holders are
treated the same under the USMCA as
under NAFTA.
3. Exceptions to the Marking
Requirements
In section 209 of the USMCA Act,
Congress amended section 304(k) of the
Tariff Act of 1930, as amended (19
U.S.C 1304(k)), to create the same
exceptions to the marking requirements
for the goods of a USMCA country as
under NAFTA. Section 134.32 contains
the general exceptions to the marking
requirements. CBP is adding ‘‘or
USMCA’’ to paragraphs (h), (p) and (q)
of § 134.32 to indicate that the
exceptions to the marking requirements
apply to NAFTA and the USMCA.
These general exceptions to the marking
requirements are: to articles of a
USMCA country for which the ultimate
purchaser must reasonably know the
country of origin by reason of the
circumstances of their importation or by
reason of the character of the articles
even though they are not marked to
indicate their origin; to goods of a
USMCA country which are original
works of art; and to goods of a USMCA
country which are provided for in
subheading 6904.10 or heading 8541 or
8542 of the HTSUS.
4. Other Marking Provisions
CBP is also adding ‘‘or USMCA’’ to
multiple other provisions in part 134 to
indicate that goods of a USMCA country
are subject to the same treatment and
marking requirements as goods of a
NAFTA country. Specifically, CBP is
revising §§ 134.35(a) and (b), 134.43(a),
(c)(3), (d)(3), and 134.45(a)(2) to include
the USMCA. These sections address

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articles substantially changed by
manufacture, methods of marking
specific articles, and approved markings
of country name, respectively.
Additionally, CBP is revising § 134.35(b)
to replace a reference to the ‘‘NAFTA
Marking Rules’’ with ‘‘part 102 Rules.’’
E. Part 163
Part 163, Recordkeeping, sets forth the
recordkeeping requirements and
procedures governing the maintenance,
production, inspection, and
examination of records. As discussed in
more detail in Section III.F., Subpart
C—Export Requirements below, 19 CFR
182.21(c) requires an exporter or
producer who completes a certification
of origin or a producer who provides a
written representation for a good
exported from the United States to
Canada or Mexico to maintain all
records and supporting documents
relating to the origin of a good for which
the certification of origin was
completed. The records must be
maintained as provided for in § 163.5.
Because § 163.5(a) qualifies that the
requirement to maintain records for the
required retention periods and in the
prescribed format only pertains to
persons listed in § 163.2, CBP is
amending § 163.2 to add USMCA
exporters and producers.
CBP is amending the scope provision
in § 163.0, redesignating § 163.2(c)(2) to
(c)(3), and adding a new § 163.2(c)(2) to
include the USMCA exporters or
producers. It is not necessary to amend
§ 163.2 to include the USMCA importers
because § 163.2 includes all importers
without qualification. CBP will make
any additional amendments to part 163
necessary to implement the USMCA and
to incorporate modifications to the
Uniform Regulations in a subsequent
rulemaking to be published in the
Federal Register at a later date.
F. Part 182
Part 182, United States-MexicoCanada Agreement, implements the
duty preference and related customs
provisions applicable to imported goods
under the USMCA. CBP is amending
part 182 of title 19 of the CFR (19 CFR
part 182) to promulgate additional
USMCA implementing regulations
related to Chapters 1, 2, 5, and 7 of the
USMCA. Currently, part 182 contains a
framework with its various subparts
outlined. The existing part 182
substantive provisions include the
scope, a rules of origin subpart (Subpart
F), and Appendix A that sets forth the
Uniform Regulations regarding rules of
origin trilaterally agreed upon by the
United States, Mexico, and Canada.

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This document amends part 182 to
add the general definitions and
confidentiality provisions to Subpart A
(General Provisions), and to add the
implementing regulations for Subparts B
(Import Requirements), C (Export
Requirements), D (Post-Importation
Duty Refund Claims), E (Restrictions on
Drawback and Duty-Deferral Programs),
G (Origin Verifications and
Determinations), J (Commercial Samples
and Goods Returned after Repair or
Alteration), and K (Penalties). The
implementing regulations for the
remaining part 182 subparts will be
included in a subsequent rulemaking to
be published in the Federal Register at
a later date.
Subpart A—General Provisions
Definitions
Section 182.1 sets forth the general
definitions applicable to this part.
Chapter 1 of the USMCA sets forth the
general and country-specific definitions
to be applied throughout the USMCA,
unless otherwise noted. Since § 182.1
contains the definitions of the common
terms that are used in multiple places in
part 182, it includes definitions from 19
U.S.C. 4502, several Chapters of the
USMCA, and the Uniform Regulations
regarding rules of origin set forth in
Appendix A to part 182. Additional
definitions that are not common terms
throughout part 182 and are applicable
on a more limited basis are set forth
elsewhere with the substantive
provisions to which they relate. For
instance, Appendix A to part 182
contains many definitions that are
applicable only to the Uniform
Regulations regarding rules of origin.

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Confidentiality
To ensure protection of confidential
information provided to a USMCA
country’s customs administration and to
prevent the unauthorized disclosure of
this information to third parties and to
other USMCA countries, the USMCA
contains confidentiality protections.
These confidentiality provisions are set
forth in USMCA Articles 5.12, 7.22,
7.26, and 7.28. The USMCA also
extends the confidentiality provisions in
Articles 5.12 and 7.22 to textile and
apparel goods under USMCA Chapter 6.
See USMCA Article 6.9.
Article 5.12 generally governs the
treatment of confidential information
exchanged by USMCA countries. A
USMCA country that receives
information designated as confidential
from another USMCA country or that is
deemed confidential under the receiving
USMCA country’s laws is required to
maintain the confidentiality of this

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information pursuant to its respective
laws. The receiving USMCA country
may use or disclose the confidential
information, however, for purposes of
administration or enforcement of its
customs laws or as otherwise provided
for under its law, including in an
administrative, quasi-judicial, or
judicial proceeding. See USMCA Article
5.12.1 and 5.12.3. A USMCA country
may decline to provide information
requested by another USMCA country if
it has failed to act to keep information
confidential in accordance with its law.
See USMCA Article 5.12.2. USMCA
Article 7.28 extends these
confidentiality protections to Section B
in USMCA Chapter 7 on cooperation
and enforcement. USMCA Article 7.26
governs the exchange of specific
confidential information between
USMCA countries and sets forth the
procedures for USMCA countries to
request and provide information that is
normally collected in connection with
the importation, exportation, or transit
of a good for purposes of enforcing or
assisting in the enforcement of measures
concerning customs offenses.
USMCA Article 7.22 governs the
protection of information, related to
members of the trade community
(traders), received by the USMCA
country’s customs administration. It
requires that each USMCA country’s
customs administration apply measures
governing the collection, protection,
use, disclosure, retention, correction,
and disposal of information that it
collects from traders. See USMCA
Article 7.22.1. Each USMCA country’s
customs administration must protect
confidential information from use or
disclosure, in accordance with its laws,
that could prejudice the competitive
position of the trader to whom the
confidential information relates. See
USMCA Article 7.22.2. The customs
administration may use or disclose
confidential information, however, for
the purposes of administration or
enforcement of its customs laws or as
otherwise provided under its law,
including in an administrative, quasijudicial, or judicial proceeding. See
USMCA Article 7.22.3. The
confidentiality provisions as set forth in
USMCA Articles 5.12, 7.22, 7.26, and
7.28 apply to all applicable exchanges of
confidential information between the
USMCA countries, including a USMCA
Article 7.27 verification report
containing information obtained during
a verification, such as data and
documents, that is provided when a
USMCA country requests another
USMCA country conduct a verification
in its territory. Additionally, to further

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safeguard confidential information, the
USMCA allows the importer, exporter,
or producer to send information directly
to the USMCA country conducting a
verification, including documents, to
allow the party to protect its proprietary
information. See USMCA Article 5.9.3.
Several U.S. statutes and regulations
govern CBP’s treatment and disclosure
of confidential information. The
exchange of information between
USMCA countries is governed by 19
U.S.C. 1628. Section 209(c) of the
USMCA Act amended section 628 of the
Tariff Act of 1930 (19 U.S.C. 1628) by
striking subsection (c) and inserting
language applicable to the USMCA in
accordance with USMCA Articles 5.12,
7.26, and 7.28. Pursuant to 19 U.S.C.
1628(c), the Secretary may authorize
CBP to exchange information with any
government agency of a USMCA
country if the Secretary reasonably
believes the exchange of information is
necessary to implement USMCA
chapters 2, 4, 5, 6, or 7, and obtains
assurances from such agency that the
information will be held in confidence
and used only for governmental
purposes.
The Privacy Act (5 U.S.C. 552a)
governs the collection, maintenance,
use, and dissemination of personally
identifiable information (PII) in systems
of records maintained by Federal
agencies. PII is defined as information
that permits the identity of an
individual to be directly or indirectly
inferred, including any other
information that is linked or linkable to
that individual, regardless of whether
the individual is a U.S. citizen, lawful
permanent resident, visitor to the
United States, or employee or contractor
of the Department of Homeland
Security.
The Freedom of Information Act
(FOIA) (5 U.S.C. 552) provides that any
person has the right to request access to
records from any federal agency. Under
FOIA’s terms, federal agencies must
disclose records upon receiving a
written request for them, except for
those records or portions of records
protected from disclosure by any of the
nine exemptions or three exclusions
found in the statute.
Part 5 of title 6 of the CFR (6 CFR part
5) governs the disclosure of information
created or maintained by CBP and
requested pursuant to the FOIA and
Privacy Act. Part 103 of title 19 of the
CFR (19 CFR part 103) governs the
production and disclosure of CBPmaintained information under other
statutory or regulatory provisions and/or
as requested through administrative
and/or legal processes. Accordingly,
part 5 of title 6 and part 103 of title 19

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apply where the impetus for the release
of information to a member of the public
by CBP stems from a request from a
member of the public, while USMCArelated disclosures involve CBP
proactively releasing information to
third parties, for example, the importer,
exporter, producer, or other USMCA
country, to fulfill the United States’
commitments under the USMCA.
Nonetheless, CBP will maintain the
confidentiality and disclosure
protections in part 103 for USMCArelated information disclosures,
including § 103.23(b) detailing the
circumstances where disclosures will
not be made and § 103.33 addressing the
release of information to foreign
agencies.
The Trade Secrets Act (18 U.S.C.
1905) bars the unauthorized disclosure
by government officials of any
information received in the course of
their employment or official duties
when such information ‘‘concerns or
relates to the trade secrets, processes,
operations, style of work, or apparatus,
or to the identity, confidential statistical
data, amount or source of any income,
profits, losses, or expenditures of any
person, firm, partnership, corporation,
or association.’’ See 18 U.S.C. 1905.
Specifically, the Trade Secrets Act
protects those required to furnish
commercial or financial information to
the government by shielding them from
the competitive disadvantage that could
result from disclosure of that
information by the government. The
courts have interpreted the Trade
Secrets Act as covering the same type of
information that falls under Exemption
4 of the FOIA. See, e.g., CNA Fin. Corp.
v. Donovan, 830 F.2d 1132, 1140 (D.C.
Cir. 1987). Exemption 4 of the FOIA
protects ‘‘trade secrets and commercial
or financial information obtained from a
person [that is] privileged or
confidential.’’ See 5 U.S.C. 552(b)(4).
The Trade Secrets Act permits those
covered by the Act to disclose protected
information when the disclosure is
otherwise ‘‘authorized by law,’’ which
includes both statutes expressly
authorizing disclosure and properly
promulgated substantive agency
regulations authorizing disclosure based
on a valid statutory interpretation. See
Chrysler v. Brown, 441 U.S. 281, 294–
316 (1979). For example, 19 U.S.C.
1514(e) grants the Secretary of the
Treasury authority to provide, in the
case of a negative USMCA
determination, the entry number and
any other entry information considered
necessary to allow the exporter or
producer, who is the subject of the
determination and completed the
certification of origin, to exercise its

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protest rights pursuant to 19 CFR part
174, except when there is a pattern of
conduct of false or unsupported
representations pursuant to 19 U.S.C.
1514(f).
Thus, CBP is adding a new § 182.2 to
address CBP’s responsibility to maintain
the confidentiality of the USMCArelated information it receives from the
public in accordance with existing
statutory and regulatory requirements,
including 19 CFR part 103, 6 CFR part
5, and all other applicable statutes and
regulations, the legally permitted
disclosures of this information that CBP
is authorized to make to third parties
and other USMCA countries, and the
information sharing that is permissible
with U.S. government authorities,
including the Department of Labor with
respect to the USMCA’s labor value
content requirements.
Section 182.2 fulfills CBP’s
commitment under USMCA Article 7.22
to apply measures governing the
protection, use, and disclosure of
information collected from traders.
Section 182.2 is focused on USMCArelated disclosures of information
collected from members of the trade
community (traders). As discussed in
more detail in Section III.F., Subpart
G—Origin Verifications and
Determinations below, the USMCA
requires several notifications, unique to
the USMCA, that permit authorized
disclosures to importers, exporters, or
producers of information collected from
traders. Under the USMCA and the
Uniform Regulations regarding origin
procedures, the confidentiality
requirements apply when CBP provides
a determination of origin, originally
issued to the exporter or producer, to
the importer in accordance with
USMCA Article 5.9.14 and the Uniform
Regulations regarding origin procedures.
In order to ensure compliance with
the applicable U.S. statutory and
regulatory provisions, CBP is also
extending the confidentiality
regulations in § 182.2 to any of the
notifications made during a verification
that potentially involve information
disclosures to third parties. These
include CBP’s notification of the
initiation of a verification to the
importer (§ 182.73(c)), sending a request
for information to the exporter or
producer prior to issuing a negative
determination (§ 182.75(c)(1)), the
issuance of a positive or negative
determination of origin (§ 182.75), and
the issuance of the intent to deny
(§ 182.75(c)(3)). Section 182.2(b) also
authorizes CBP to disclose confidential
information collected from traders to
U.S. government authorities responsible
for the administration and enforcement

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of USMCA requirements, such as the
information in the labor value content
vehicle certifications to the Department
of Labor. The provision that allows the
importer, exporter, or producer to send
information directly to CBP to protect
its proprietary information is set forth in
§ 182.72(c). See subpart G of part 182.
While § 182.2 is intended to address
only USMCA-specific information
collections and disclosures, CBP will
continue to treat all confidential
information received from the public,
such as routine entry information, in
accordance with existing statutory and
regulatory requirements, including the
routine uses of the systems of record
notices (SORNs) for the trade systems
maintained by CBP. As discussed above,
the exchange of information between
USMCA countries is governed by
statutory authority (19 U.S.C. 1628).
Subpart B—Import Requirements
Subpart B of part 182 (19 CFR 182.11–
182.16) contains the USMCA import
requirement provisions, as provided for
in Chapter 5 of the USMCA, including
the filing of a claim for preferential tariff
treatment upon importation (§ 182.11),
certification of origin requirements
(§ 182.12), importer obligations
(§ 182.13), certification of origin not
required (§ 182.14), maintenance of
records (§ 182.15), effect of
noncompliance, and failure to provide
documentation regarding transshipment
(§ 182.16).
Section 182.11, Filing of claim for
preferential tariff treatment upon
importation, sets forth the procedure for
making a claim for preferential tariff
treatment upon importation, the basis
for making a claim, and the requirement
that the importer correct a claim if it has
reason to believe that the claim is based
on inaccurate information or is
otherwise invalid. In accordance with
Article 5.2.1 of the USMCA, an importer
may make a claim for USMCA
preferential tariff treatment based on a
certification of origin completed by the
importer, exporter, or producer for the
purpose of certifying that a good being
exported from the territory of a USMCA
country into the territory of another
USMCA country qualifies as an
originating good. An importer who
makes a claim for preferential tariff
treatment upon importation, pursuant to
§ 182.11(b), also qualifies for an
exemption from the merchandise
processing fee.
Section 182.12, Certification of Origin,
indicates the requirements for the
certification of origin, consistent with
Articles 5.2 and 5.3 of the USMCA,
including the specifics on what the
certification of origin must contain, its

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form, its basis, its applicability, and its
validity.
Section 182.14, Certification of origin
not required, sets forth the types of
importations, consistent with Article 5.5
of the USMCA, where an importer will
not be required to submit a copy of a
certification of origin. Unless § 182.14(b)
applies, an importer will not be required
to submit a copy of a certification of
origin for a non-commercial importation
of a good; or a commercial importation
for which the value of the originating
goods does not exceed $2,500 in U.S.
dollars.
Section 182.15, Maintenance of
records, contains the recordkeeping
requirements, in accordance with
Article 5.8.1 of the USMCA, that apply
to an importer claiming USMCA
preferential tariff treatment for a good
imported into the United States. The
importer must maintain the certification
of origin and all records and documents
that the importer has demonstrating that
the good qualifies for preferential tariff
treatment under the USMCA, including
those related to transit and
transshipment, for a minimum of five
years from the date of importation of the
good. These records are in addition to
any other records that the importer is
required to prepare, maintain, or make
available to CBP under part 163.
Pursuant to § 182.16(a), if the
importer fails to comply with applicable
requirements under this subpart,
including submission of a complete
certification of origin prepared in
accordance with §§ 182.12 and 182.14,
when requested, CBP may deny
preferential tariff treatment to imported
goods. In addition, pursuant to
§ 182.16(b), CBP may deny preferential
tariff treatment to an originating good if
the good is transported outside the
territories of the USMCA countries, and
at the request of CBP, the importer of
the good does not provide evidence
demonstrating to the satisfaction of CBP
that the transit and transshipment
conditions of the USMCA were met.

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Subpart C—Export Requirements
Subpart C of part 182 (19 CFR 182.21)
sets forth the obligations of an exporter
or producer who completes a
certification of origin for a good
exported from the United States to
Canada or Mexico. These export
requirements are in accordance with
Article 5.6 of the USMCA. These
requirements include the submission of
the certification of origin to CBP upon
request, and a requirement to provide
prompt notification of errors in the
certification of origin that could affect
its accuracy or validity to every person

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to whom the certification was provided,
including CBP.
Paragraph (c) of § 182.21 sets forth the
recordkeeping requirements, in
accordance with Article 5.8.2 of the
USMCA, that apply to an exporter or
producer who completes a certification
of origin or a producer who provides a
written representation for a good
exported from the United States to
Canada or Mexico. These records must
be maintained as provided for in 19 CFR
163.5 and must be stored and made
available for examination and
inspection by the appropriate CBP
official in the same manner as provided
in part 163. As discussed in Section
III.E. Part 163 above, to impose these
recordkeeping requirements on the
USMCA exporters and producers, CBP
had to make conforming amendments to
19 CFR 163.2(c).
Subpart D—Post-Importation Duty
Refund Claims
Subpart D of part 182 (19 CFR 182.31–
182.33) sets forth the provisions related
to post-importation claims for
preferential tariff treatment. Under 19
U.S.C. 1520(d), CBP may reliquidate an
entry to refund any excess duties paid
at importation on a good qualifying for
preferential tariff treatment under the
rules of origin for certain enumerated
trade agreements for which a claim for
preferential tariff treatment was not
filed at importation (1520(d) claims).
Notwithstanding the fact that a valid
protest was not filed, and provided a
claimant files the required documents as
described in 19 CFR 182.32(b), this
provision allows the claimant to receive
refunds for any excess duties. See 19
U.S.C. 1520(d).
Section 182.31 sets forth the right to
make this post-importation claim for
preferential tariff treatment.
Specifically, where a good would have
qualified as an originating good when it
was imported into the United States but
no claim for preferential tariff treatment
was made, the importer of that good
may file a claim for a refund of any
excess duties at any time within one
year after the date of importation of the
good in accordance with the procedures
set forth in § 182.32. CBP may refund
any excess duties by liquidation or
reliquidation of the entry covering the
good in accordance with § 182.33 of this
subpart.
As described above, on December 27,
2020, the Appropriations Act was
enacted with Title VI of the Act setting
forth technical corrections to the
USMCA Act. Prior to the enactment of
the Appropriations Act and the
technical corrections, section
205(a)(1)(C) of the USMCA Act only

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permitted an importer who made a
claim for USMCA preferential tariff
treatment upon importation pursuant to
§ 182.11(b) to qualify for an exemption
from the merchandise processing fee
while importers who filed a USMCA
post-importation claim under 19 U.S.C.
1520(d) (1520(d) claim) were limited to
the refund of any excess duties paid at
importation and were specifically
excluded from receiving the refund of
any merchandise processing fees paid at
importation. Section 601(e) of Title VI of
the Appropriations Act amended 19
U.S.C. 1520(d) to allow the refund of
merchandise processing fees for
USMCA post-importation claims. This
change is retroactively effective as of
July 1, 2020, USMCA’s entry into force
date, and authorizes CBP to issue
refunds of the merchandise processing
fees for USMCA post-importation
claims.
Subpart E—Restrictions on Drawback
and Duty-Deferral Programs
Subpart E of part 182 (19 CFR 182.41–
182.54) sets forth the provisions
regarding drawback claims and dutydeferral programs, as provided for under
Article 2.5 of the USMCA, and applies
to any good that is a ‘‘good subject to
USMCA drawback’’ within the meaning
of 19 U.S.C. 4534. Drawback, as
generally provided for in section 313 of
the Tariff Act of 1930, as amended (19
U.S.C. 1313), is the refund or remission,
in whole or in part, of duties, taxes, and
fees imposed and paid under Federal
law upon entry or importation.
The requirements and procedures set
forth in subpart E for USMCA drawback
are in addition to the general
definitions, requirements, and
procedures for drawback claims set
forth in part 190 of title 19 of the CFR,
unless otherwise specified. Further, the
requirements and procedures of subpart
E are also in addition to those for
manipulation, manufacturing, and
smelting and refining warehouses
contained in parts 19 and 144, for
foreign trade zones under part 146, and
for temporary importations under bond
in part 10.
Subpart E contains sections on
applicability (§ 182.41), duties and fees
not subject to drawback (§ 182.42),
eligible goods subject to USMCA
drawback (§ 182.43), calculation of
drawback (§ 182.44)—which includes
the lesser of duty rule for USMCA
drawback at § 182.44(a), goods eligible
for full drawback (§ 182.45), filing of
drawback claim (§ 182.46), completion
of claim for drawback (§ 182.47),
retention of records (§ 182.49),
liquidation and payment of drawback
claims (§ 182.50), prevention of

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improper payment of claims (§ 182.51),
subsequent claims for preferential tariff
treatment (§ 182.52), verification of
claim for drawback, and waiver or
reduction of duties (§ 182.54). Certain
sections and paragraphs in subpart E of
part 182 remain reserved. CBP is
reviewing these reserved sections and
paragraphs because of outstanding
policy considerations and they will be
addressed in a subsequent rulemaking.
With the exception of the specific
sections discussed below, the USMCA
drawback provisions contained in
subpart E are substantially similar to the
NAFTA drawback provisions contained
in part 181.
In § 182.44(d), Substitution
manufacturing drawback under 19
U.S.C. 1313(b), CBP is allowing
substitution using the 8-digit HTSUS
subheading number standard for the
USMCA. See 19 U.S.C. 4534(b). This 8digit HTSUS subheading number
standard is the standard previously
provided for in section 906, Drawback
and Refunds, of the Trade Facilitation
and Trade Enforcement Act of 2015
(TFTEA) (Pub. L. 114–125, 130 Stat.
122, February 24, 2016). CBP is adding
a paragraph (d)(2), Special rule for
sought chemical elements, in § 182.44,
that was not part of NAFTA drawback.
This paragraph (d)(2) is intended to
clarify the term ‘‘same kind and quality’’
as it applies to sought chemical
elements.
The USMCA drawback provisions in
§ 182.45 include a few differences from
NAFTA drawback. In § 182.45, CBP has
made changes to paragraph (d), Certain
goods exported to Canada or Mexico,
regarding, inter alia, certain sugar tariffs
that are excluded from the lesser of duty
rule as provided for in 19 U.S.C.
4534(a)(6). In § 182.45, CBP also has
added new paragraph (e), Certain goods
exported to Canada, as provided for in
19 U.S.C. 4534(a)(7) and (a)(8), and a
new paragraph (f), Certain goods that
are exported or deemed exported, as
provided for in 19 U.S.C. 4534(a)(3).
The USMCA did not provide for the
time or method of filing a USMCA
drawback claim. Accordingly, CBP has
made conforming changes to the
procedures in § 182.46, Filing of
drawback claim, to better align with the
general requirements of part 190,
Modernized Drawback, as provided for
in 19 U.S.C. 1313, as amended. These
conforming changes will ensure a more
uniform approach to the filing and
processing of all drawback claims by
requiring claims to be filed within 5
years after the date of importation and
to be transmitted electronically in the
Automated Commercial Environment
(ACE).

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Subpart G—Origin Verifications and
Determinations
Subpart G of part 182 (19 CFR 182.71–
182.76) contains the general USMCA
verification and determination of origin
provisions, including the applicability
of these provisions (§ 182.71),
verification of claim for preferential
tariff treatment (§ 182.72), notification
and response procedures (§ 182.73),
verification visit procedures (§ 182.74),
determinations of origin (§ 182.75), and
repeated false or unsupported
preference claims (§ 182.76).
Section 182.71, Applicability, states
that subpart G contains the general
origin verification and determination
provisions applicable to goods claiming
USMCA preferential tariff treatment.
USMCA Articles 5.9 and 5.10 and the
Uniform Regulations regarding origin
procedures address general verification
and determinations of origin.
Additional verification procedures
that apply to textile and apparel goods
and automotive goods will be set forth
in Subpart H, Textile and Apparel
Goods, and Subpart I, Automotive
Goods, in part 182. These subparts will
be included in a subsequent rulemaking
to be published in the Federal Register
at a later date. Please refer to the CBP
website at https://www.cbp.gov/trade/
priority-issues/trade-agreements/freetrade-agreements/USMCA for more
information, including the U.S. USMCA
Implementing Instructions, regarding
verifications of textile and apparel
goods and automotive goods.
Section 182.72, Verification of claim
for preferential tariff treatment,
describes the means that CBP may use
to conduct a verification, contains the
provisions related to verifications of a
material, states that CBP will accept
information directly from the importer,
exporter, or producer during a
verification, and contains the
accounting principles that apply to a
verification. A claim for USMCA
preferential tariff treatment will be
subject to such verification as CBP
deems necessary. A verification
described in subpart G of part 182 may
be conducted by a Center of Excellence
and Expertise (Center) or by Regulatory
Audit and Agency Advisory Services. In
accordance with USMCA Article 5.9.2,
CBP may initiate the verification of
goods imported into the United States
under the USMCA with the importer, or
with the exporter or producer who
completed the certification of origin.
A verification of a claim for USMCA
preferential tariff treatment may be
conducted by means of one or more of
the following: Requests for information,
including documents, from the

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importer, exporter, or producer;
questionnaires seeking information,
including documents, from the
importer, exporter, or producer;
verification visits to the premises of the
exporter or producer in Mexico or
Canada in order to request information,
including documents, and to observe
production processes and facilities; and
any other procedure to which the
USMCA countries may agree.
As described in § 182.72(b), when
conducting a verification of a good
imported into the United States, CBP
may conduct a verification of the
material that is used in the production
of that good. A verification of a material
producer may be conducted pursuant to
any of the verification means set forth
in § 182.72(a). Please note that CBP
believes that the term ‘‘material
producer’’ and our application of the
verification of materials in part 182 to
be sufficiently broad to encompass a
verification of either a material producer
or a material supplier. CBP encourages
public comment on this issue, including
whether a material supplier should be
separately accounted for in the
regulations. In accordance with the
Uniform Regulations regarding origin
procedures,7 with the exception of the
notification to the importer of the
initiation of a verification (§ 182.73(c))
and the determination of origin
provisions (§ 182.75), subpart G applies
when CBP is conducting a verification
of a material.
Section 182.73, Notification and
response procedures, contains the
notification and response procedures for
requests for information, questionnaires,
and verification visits. Paragraph (a)
specifies the contents of a request for
information and a questionnaire, in
accordance with USMCA Article 5.9.5,
and that the importer, exporter, or
producer must make records available
for inspection by a CBP official during
a verification. Paragraph (b) states that,
prior to conducting a verification visit
in Canada or Mexico, CBP will provide
the exporter or producer with a
notification stating the intent to conduct
a verification visit, and provides the
contents of that notification in
7 See Uniform Regulations regarding origin
procedures, Origin Verifications Section, paragraph
10, which states that where the customs
administration of a USMCA country, in conducting
an origin verification of a good imported into its
territory under USMCA Article 5.9, conducts an
origin verification of a material that is used in the
production of the good, the origin verification of
that material is expected to be conducted in
accordance with the procedures set out in: USMCA
Article 5.9(1), (5), (7 through 11), (13), and (18); and
paragraphs 3, 6, 13, 14, and 15 of the Origin
Verifications Section of the Uniform Regulations
regarding origin procedures.

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accordance with USMCA Article 5.9.5.
Paragraph (c) sets forth the importer
notification that is required, pursuant to
USMCA Article 5.9.6 and the Uniform
Regulations regarding origin procedures,
when CBP initiates a verification with
the exporter or producer. Paragraph (d)
provides the means of communication
that CBP may use to contact the exporter
or producer. In accordance with
USMCA Article 5.9.18, all
communication to the exporter or
producer will be sent by any means that
can produce a confirmation of receipt,
with the Uniform Regulations regarding
origin procedures specifying the specific
means. Paragraph (e) contains
information regarding when the time
periods in subpart G begin, and
paragraph (f) sets forth the amount of
time that the importer, exporter, or
producer has to respond to a request for
information and a questionnaire, and
that an exporter or producer has to
consent to or deny the verification visit.
Section 182.74, Verification visit
procedures, sets forth the verification
visit procedures applicable to CBP when
it is conducting a verification visit of an
exporter or producer in Canada or
Mexico. CBP may conduct a verification
visit of the exporter or producer’s
premises in-person or remotely. The
same verification visit procedures apply
to both in-person and remote
verification visits, including the
notification of a verification visit to the
exporter or producer whose premises
are to be visited (§ 182.73(b)), the
response time for responding to a
notification of a verification visit
(§ 182.73(f)(2)), the written consent
required prior to the verification visit
(§ 182.74(a)), the option to request a
postponement of the visit (§ 182.74(b)),
the records that must be made available
for inspection by a CBP official
conducting the verification, the facilities
provided for that inspection
(§ 182.74(c)), and the right to have
observers (§ 182.74(d)).
Section 182.75, Determinations of
origin, sets forth the contents of a
determination of origin and the parties
that will receive the determination of
origin. While USMCA Article 5.9.14
only requires that a USMCA country
provide a written determination of
origin to the importer, and the exporter
or producer that completed the
certification of origin and is the subject
of a verification, CBP has decided to
extend the parties to whom it will issue
a determination of origin. As stated in
§ 182.75(b), CBP will issue the
determination of origin to the importer,
and to the exporter or producer who is
subject to the verification and either
completed the certification of origin or

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provided information directly to CBP
during the verification to ensure that the
same parties receive both the intent to
deny and the determination of origin.
This determination of origin will be
issued to these parties within 120 days
or, in exceptional cases and upon
notification to the appropriate parties,
within 210 days, after CBP has
determined that it has received all the
information necessary to issue a
determination in accordance with
USMCA Article 5.9.15.
USMCA Article 5.9.15 requires the
USMCA country conducting the
verification to, as expeditiously as
possible and within 120 days after it has
received all the information necessary
(including any information collected
pursuant to a verification request to an
exporter or producer) to make the
determination and provide the written
determination to the appropriate parties.
The Uniform Regulations regarding
origin procedures further clarify that
‘‘all the information necessary’’ includes
information that may be required
regarding the materials used in the
production of a good or any assistance
requested under USMCA Article 5.9.8
during a verification from another
USMCA country. Pursuant to USMCA
Article 5.9.15, the USMCA country may
extend this 120-day period, in
exceptional cases, for up to 90 days after
notifying the importer, and any exporter
or producer who is subject the
verification or provided information
during the verification. CBP has decided
to provide this notification of the
extension to all parties to whom it will
issue a determination of origin pursuant
to 19 CFR 182.75(b), including to the
exporter or producer who is subject to
the verification and either completed
the certification of origin or provided
information directly to CBP during the
verification.
Paragraph (c) of § 182.75 contains the
provisions that apply to negative
determinations of origin when CBP
intends to deny USMCA preferential
tariff treatment. This paragraph sets
forth the circumstances under which
CBP must send a request for information
to the exporter or producer prior to
issuing a negative determination in
accordance with USMCA Article 5.9.4,
the reasons that CBP may deny
preferential tariff treatment, the intent to
deny provision, and the additional
requirements that apply when CBP
issues a negative determination.
Paragraph (c)(2) contains the reasons
that CBP may deny USMCA preferential
tariff treatment as set forth in USMCA
Article 5.10.2. CBP will amend
paragraph (c)(2) in a subsequent
rulemaking to be published in the

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Federal Register at a later date to reflect
the application of the USMCA Article
5.10.2 reasons for denial to textile and
apparel goods and automotive goods
and to ensure that paragraph (c)(2)
contains a comprehensive list of the
reasons for denial with the appropriate
cross-references.
As described above, pursuant to
USMCA Article 5.9.16, prior to issuing
a written determination of origin, if the
USMCA country intends to deny
USMCA preferential tariff treatment, the
USMCA country must inform the
importer, and any exporter or producer
who is subject to the verification and
provided information during the
verification, of the preliminary results of
the verification and provide those
persons with a notice of intent to deny.
Paragraph (c)(3) of § 182.75 contains the
intent to deny provision, including that
CBP will inform the importer, and the
exporter or producer who is subject to
the verification and either completed
the certification of origin or provided
information directly to CBP during the
verification, of CBP’s intent to deny
preferential tariff treatment. As
discussed above, CBP has decided to
extend the parties who receive an intent
to deny, beyond the requirements in
USMCA Article 5.9.16, to ensure that
the same parties receive the intent to
deny and the determination of origin.
The intent to deny will contain the
preliminary results of the verification,
the effective date of the denial of
preferential tariff treatment, and a notice
to the importer, exporter, or producer
that CBP will provide 30 days to submit
additional information, including
documents, related to the preferential
tariff treatment of the good. Pursuant to
paragraph (c)(4), if, 30 days after the
importer receives the intent to deny,
CBP determines that one or more of the
reasons for the denial of preferential
tariff treatment continues to apply, CBP
will issue a negative determination of
origin. In addition to the contents of the
determination set forth in § 182.75(a), a
negative determination of origin will
provide the exporter or producer with
the information necessary to file a
protest as provided for in 19 U.S.C.
1514(e) and part 174, unless CBP
determines that there is a pattern of
conduct of false or unsupported
representations pursuant to § 182.76.
Pursuant to 19 U.S.C. 1514(e), CBP is
authorized to provide exporters or
producers who receive a negative
determination of origin with the entry
number and any other entry information
considered necessary to allow the
exporter or producer to exercise its
protest rights under 19 U.S.C. 1514 and

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part 174, unless CBP determines that
there is a pattern of conduct of false or
unsupported representations pursuant
to 19 U.S.C. 1514(f). CBP will be
amending part 174 to allow exporters
and producers to exercise their protest
rights in a subsequent rulemaking to be
published in the Federal Register at a
later date.
Section 182.76, Repeated false or
unsupported preference claims, states
that, in accordance with USMCA Article
5.9.17, if a verification reveals a pattern
of conduct by the importer, exporter, or
producer of false or unsupported
representations that a good imported
into the United States qualifies for
USMCA preferential tariff treatment,
CBP may withhold preferential tariff
treatment for entries of identical goods
until CBP determines that
representations of that person are in
conformity with part 182 and with
General Note 11, HTSUS.
As explained in more detail above in
Section III.F., Subpart A—General
Provisions, CBP has a duty to ensure the
protection of confidential business
information. In order to ensure
compliance with the applicable U.S.
statutory and regulatory provisions, CBP
has decided to apply the confidentiality
regulations in § 182.2 to any of the
notifications made during a verification
that potentially involve information
disclosures to third parties. These
include CBP’s notification of the
initiation of a verification to the
importer (§ 182.73(c)), sending a request
for information to the exporter or
producer prior to issuing a negative
determination (§ 182.75(c)(1)), the
issuance of a positive or negative
determination of origin (§ 182.75), and
the issuance of the intent to deny
(§ 182.75(c)(3)). The provision that
allows the importer, exporter, or
producer to send information directly to
CBP to protect its proprietary
information is set forth in § 182.72(c).

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Subpart I—Automotive Goods
Subpart I of part 182 pertains to
automotive goods. The regulations in
subpart I, which are currently reserved
as §§ 182.91–182.93, may be more
expansive than previously anticipated.
To allow for this possibility, the
numbering structure of the regulations
in subpart J has been modified, as
explained below. The actual text of the
subpart I regulations will be included in
a subsequent rulemaking to be
published in the Federal Register at a
later date.

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Subpart J—Commercial Samples and
Goods Returned After Repair or
Alteration
Subpart J (19 CFR 182.111–182.112)
provides for the duty-free treatment of
commercial samples of negligible value
and goods re-entered after repair or
alteration in Canada or Mexico. The
regulations in subpart J, which were
previously reserved as § 182.101 and
§ 182.102, are redesignated as § 182.111
and § 182.112 due to changes in the
numbering structure of subpart I of part
182, discussed above.
Commercial Samples
Section 182.111 defines commercial
samples of negligible value, based on
Article 2.1 of the USMCA, as
commercial samples which have a
value, individually or in the aggregate as
shipped, of not more than one U.S.
dollar, or the equivalent amount in the
currency of Canada or Mexico; or which
are so marked, torn, perforated, or
otherwise treated that they are
unsuitable for sale or for use except as
commercial samples. These commercial
samples of negligible value qualify for
duty-free entry from Canada or Mexico,
in accordance with Article 2.9 of the
USMCA, only if the samples are
imported solely for the purpose of
soliciting orders for foreign goods or
services.
Goods Re-Entered After Repair or
Alteration in Canada or Mexico
Section 182.112 sets forth the rules
that apply for purposes of obtaining
duty-free treatment on goods returned
after repair or alteration in Canada or
Mexico. This section also contains the
conditions under which these goods are
not eligible for duty-free treatment and
provides the documentation
requirements. The documentary
requirements set forth in § 10.8(a), (b),
and (c) apply to goods claiming dutyfree treatment under § 182.112. While
CBP is aware that under ordinary
circumstances § 10.8 applies to articles
claimed to be subject to duty on the
value of the repairs or alterations
performed abroad, for purposes of the
USMCA, the same documentation
requirements in § 10.8(a), (b), and (c)
apply in connection with the entry of
goods returned after repairs or
alterations from Canada or Mexico
which are claimed to be duty-free under
the USMCA.
Subpart K—Penalties
Subpart K of part 182 (19 CFR
182.121–182.124) sets forth penalties
provisions, including those related to
general penalties under the USMCA
(§ 182.121), corrected claim or

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certification of origin by importers
(§ 182.122), corrected certification of
origin by U.S. exporters or producers
(§ 182.123), and the framework for
correcting claims or certifications of
origin (§ 182.124). The regulations in
subpart K, which were previously
reserved as §§ 182.111–182.114, are
redesignated as §§ 182.121–182.124 due
to changes in the numbering structure of
subparts I and J of part 182, as discussed
above. These provisions are in
accordance with Articles 5.13, 5.4.2,
5.6.3, and 7.18 of the USMCA.
As stated in § 182.121, except as
otherwise provided in subpart K, all
criminal, civil, or administrative
penalties which may be imposed on
U.S. importers, exporters, and producers
for violations of the customs and related
U.S. laws and regulations will also
apply to U.S. importers, exporters, and
producers for violations of the U.S. laws
and regulations relating to the USMCA.
An importer who makes a corrected
claim or certification of origin, and an
exporter or producer who provides
written notification of an incorrect
certification of origin will not be subject
to civil or administrative penalties
under 19 U.S.C. 1592 if the corrected
claim, certification of origin, or written
notification is made promptly and
voluntarily. Section 182.124,
Framework for correcting claims or
certifications of origin, defines
‘‘promptly and voluntarily’’ for these
purposes, provides that in cases
involving fraud or subsequent incorrect
claims a person may not voluntarily
correct a claim or certification of origin,
sets forth the requirements for the
statement that must accompany each
corrected claim or certification of origin,
and requires that a U.S. importer who
makes a corrected claim must tender
any actual loss of duties and
merchandise processing fees, if
applicable.
G. Part 190
Part 190, Modernized Drawback, sets
forth the general provisions applicable
to all drawback claims and specialized
provisions applicable to specific types
of drawback claims filed under 19
U.S.C. 1313, as amended. CBP is
amending part 190 to make conforming
edits to include USMCA drawback
claims. The scope provision in § 190.0
is amended to clarify that additional
drawback provisions relating to the
USMCA are contained in subpart E of
part 182. Section 190.0a addresses
claims filed under NAFTA and CBP is
amending the paragraph heading of
§ 190.0a to reflect that this section is
applicable to claims filed under both
NAFTA and the USMCA. Section 190.0a

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is also amended to clarify that USMCA
drawback claims filed under the
provisions of part 182 must be filed
separately from claims filed under the
provisions of part 190 (currently it only
lists NAFTA drawback claims filed
under part 181). And lastly, § 190.51
provides the process for completion of
drawback claims and CBP is making
conforming changes such as referencing
the USMCA and part 182 to indicate
that the same process is used for both
NAFTA drawback and USMCA
drawback claims.
IV. Statutory and Regulatory
Requirements

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A. Administrative Procedure Act
Under section 553 of the
Administrative Procedure Act (APA) (5
U.S.C. 553), agencies generally are
required to publish a notice of proposed
rulemaking in the Federal Register that
solicits public comment on the
proposed regulatory amendments,
consider public comments in deciding
on the content of the final amendments,
and publish the final amendments at
least 30 days prior to their effective
date. This rule is exempt from APA
rulemaking requirements pursuant to 5
U.S.C. 553(a)(1) as a foreign affairs
function of the United States because it
is promulgating several of the U.S.
domestic regulations necessary to
implement the preferential tariff
treatment and customs related
provisions of the USMCA, which is a
trilateral agreement negotiated between
the United States, Mexico, and Canada.
However, CBP is soliciting comments on
this IFR and will consider all comments
received before issuing a final rule.
For the same reasons, a delayed
effective date is not required under 5
U.S.C. 553(d)(3). The USMCA entered
into force on July 1, 2020. CBP provided
guidance to the public on how to
comply with the requirements of the
USMCA by posting on the CBP website,
available at https://www.cbp.gov/trade/
priority-issues/trade-agreements/freetrade-agreements/USMCA, the U.S.
USMCA Implementing Instructions,
which were issued on March 25, 2020
and updated on June 30, 2020. The
provisions of this IFR codify several of
these Implementing Instructions. A
delayed effective date would cause
additional confusion and would be
impractical, unnecessary, and contrary
to public interest.
B. Executive Orders 13563 and 12866
Executive Orders 13563 and 12866
direct agencies to assess the costs and
benefits of available regulatory
alternatives and, if regulation is

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necessary, to select regulatory
approaches that maximize net benefits
(including potential economic,
environmental, public health and safety
effects, distributive impacts, and
equity). Executive Order 13563
emphasizes the importance of
quantifying both costs and benefits, of
reducing costs, of harmonizing rules,
and of promoting flexibility.
Rules involving the foreign affairs
function of the United States are exempt
from the requirements of Executive
Orders 13563 and 12866. Because this
rule involves a foreign affairs function
of the United States by implementing a
trilaterally negotiated agreement
between the United States, Mexico, and
Canada, this rule is not subject to the
provisions of Executive Orders 13563
and 12866.
C. Regulatory Flexibility Act
The Regulatory Flexibility Act (5
U.S.C. 601 et seq.), as amended by the
Small Business Regulatory Enforcement
and Fairness Act of 1996, requires an
agency to prepare and make available to
the public a regulatory flexibility
analysis that describes the effect of a
proposed rule on small entities (i.e.,
small businesses, small organizations,
and small governmental jurisdictions)
when the agency is required to publish
a general notice of proposed rulemaking
for a rule. Since a notice of proposed
rulemaking is not necessary for this
rule, CBP is not required to prepare a
regulatory flexibility analysis for this
rule.
D. Paperwork Reduction Act
The collection of information in this
document has been approved by OMB
in accordance with the Paperwork
Reduction Act (44 U.S.C. 3507) under
OMB control numbers 1651–0117,
1651–0098, and 1651–0023. An agency
may not conduct or sponsor, and a
person is not required to respond to, a
collection of information unless it
displays a valid control number
assigned by OMB. The collections of
information and recordkeeping
requirements related to this rule have
been approved by OMB under an
emergency revision and extension of
collection number 1651–0117 (Free
Trade Agreements), an emergency
revision of collection number 1651–
0098 (NAFTA Regulations and
Certificate of Origin), and an emergency
revision and extension of collection
number 1651–0023 (CBP Form 28
Request For Information). The revision
of collection number 1651–0117 is
necessary for CBP to collect the
information needed to implement the
USMCA. The revision of collection

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number 1651–0023 is necessary to
reflect an increase in burden hours due
to the use of CBP Form 28 for an
additional purpose: Requesting
additional information needed for
enforcing the USMCA. The revision of
collection number 1651–0098 is
necessary to reflect the reduction in
burden hours that results from the
USMCA superseding NAFTA and the
repeal of the NAFTA Implementation
Act, as of the USMCA’s entry into force
date of July 1, 2020. Importers, who did
not claim preferential tariff treatment at
the time of importation, have one year
from the date of importation of the
originating goods to file postimportation claims. These importers
may need to use the NAFTA Certificate
of Origin to file a post-importation claim
for goods from Canada and Mexico
entered for consumption, or withdrawn
from warehouse for consumption, prior
to July 1, 2020 during that one-year time
period. Once one year has elapsed, CBP
will discontinue this information
collection. The likely respondents for
these information collections are
importers, exporters, producers, and
customs brokers.
The information collection
requirements will result in the following
estimated burden hours:
Free Trade Agreements
Estimated Number of Annual
Respondents: 4,699,460.
Estimated Number of Annual
Responses per Respondent: 1.00034.
Estimated Total Annual Responses:
4,701,060.
Estimated Time per Response: 2
hours.
Estimated Total Annual Burden
Hours: 9,402,120.
NAFTA Certificate of Origin
Estimated Number of Annual
Respondents: 13,000.
Estimated Number of Annual
Responses per Respondent: 1.
Estimated Total Annual Responses:
13,000.
Estimated Time per Response: 2
hours.
Estimated Total Annual Burden
Hours: 26,000.
NAFTA Questionnaire
Estimated Number of Annual
Respondents: 400.
Estimated Number of Annual
Responses per Respondent: 1.
Estimated Total Annual Responses:
400.
Estimated Time per Response: 2
hours.
Estimated Total Annual Burden
Hours: 800.

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List of Subjects

NAFTA Motor Vehicle Averaging
Election
Estimated Number of Annual
Respondents: 11.
Estimated Number of Annual
Responses per Respondent: 1.28.
Estimated Total Annual Responses:
14.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden
Hours: 14.
CBP Form 28 Request for Information
Estimated Number of Annual
Respondents: 62,000.
Estimated Number of Annual
Responses per Respondent: 1.
Estimated Total Annual Responses:
62,000.
Estimated Time per Response: 2
hours.
Estimated Total Annual Burden
Hours: 124,000.
Comments concerning the collection
of information and the accuracy of the
estimated annual burden, and
suggestions for reducing that burden,
should be directed to the Office of
Management and Budget, Attention:
Desk Officer for Customs and Border
Protection, Department of Homeland
Security, Office of Information and
Regulatory Affairs, Washington, DC
20503. A copy should also be sent to the
Trade and Commercial Regulations
Branch, Regulations and Rulings, U.S.
Customs and Border Protection, 90 K
Street NE, 10th Floor, Washington, DC
20229–1177. Comments are specifically
welcome on (a) whether the proposed
collection of information is necessary
for the proper performance of the
mission of the agencies, and whether
the information will have practical
utility; (b) the accuracy of the estimate
of the burden of the collections of
information; (c) ways to enhance the
quality, utility, and clarity of the
information collection; (d) ways to
minimize the burden of the information
collection, including through the use of
automated collection techniques or
other forms of information technology;
and (e) estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to maintain the information. Comments
should be received on or before
September 7, 2021.

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V. Signing Authority

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19 CFR Part 102
Canada, Mexico, Reporting and
recordkeeping requirements, Trade
agreements.
19 CFR Part 132
Imports.
19 CFR Part 134
Labeling, Packaging and containers.
19 CFR Part 163
Administrative practice and
procedure, Exports, Imports, Penalties,
Reporting and recordkeeping
requirements.
19 CFR Part 182
Administrative practice and
procedure, Canada, Exports, Mexico,
Reporting and recordkeeping
requirements, Trade agreements.
19 CFR Part 190
Alcohol and alcoholic beverages,
Claims, Exports, Foreign trade zones,
Guantanamo Bay Naval Station, Cuba,
Packaging and containers, Reporting
and recordkeeping requirements, Trade
agreements.
For the reasons stated above, amend
parts 10, 102, 132, 134, 163, 182, and
190 of title 19 of the Code of Federal
Regulations as set forth below.
PART 10—ARTICLES CONDITIONALLY
FREE, SUBJECT TO A REDUCED
RATE, ETC.
1. The general authority citation for
part 10 is revised to read as follows:

■

Authority: 19 U.S.C. 66, 1202 (General
Note 3(i), Harmonized Tariff Schedule of the
United States (HTSUS)), 1321, 1481, 1484,
1498, 1508, 1623, 1624, 4513.
[Amended]

2. In § 10.8(a)(2) amend the
declaration by adding the words
‘‘(unless subject to USMCA drawback)’’
after the words ‘‘without the benefit of
drawback.’’

■

PART 102—RULES OF ORIGIN
3. The general authority citation for
part 102 is revised to read as follows:

■

This rulemaking is being issued in
accordance with 19 CFR 0.1(a)(1),
pertaining to the authority of the
Secretary of the Treasury (or that of his
or her delegate) to approve regulations
related to certain customs revenue
functions.

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Authority: 19 U.S.C. 66, 1202 (General
Note 3(i), Harmonized Tariff Schedule of the
United States), 1624, 3592, 4513.
§ 102.0
■

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§ 102.0 Scope. * * * The rules set forth in
§§ 102.1 through 102.18 and 102.20 also
determine the country of origin for marking
purposes of imported goods under the
Agreement Between the United States of
America, the United Mexican States, and
Canada (USMCA). * * *

*

*
*
*
*
5. In § 102.1:
a. Paragraph (a) is amended by
removing the reference to ‘‘(m)(5),
(m)(6), and (m)(7)’’ and adding in its
place the reference to ‘‘(n)(5), (n)(6), and
(n)(7)’’;
■ b. Paragraph (i) is amended by
removing the reference to ‘‘(m)(5),
(m)(6), and (m)(7)’’ and adding in its
place the reference to ‘‘(n)(5), (n)(6), and
(n)(7)’’;
■ c. Paragraphs (l) through (p) are
redesignated as paragraphs (m) through
(q);
■ d. A new paragraph (l) is added;
■ e. In redesignated paragraph (q)(1),
add the words ‘‘under NAFTA’’ after the
word ‘‘good’’;
■ f. In redesignated paragraph (q)(2),
add the words ‘‘under NAFTA’’ after the
word ‘‘material’’; and
■ g. Add paragraph (q)(3).
The additions read as follows:
■
■

§ 102.1

Definitions.

*

*
*
*
*
(l) Inventory management method.
‘‘Inventory management method’’
means:
(1) Averaging;
(2) ‘‘Last-in, first-out;’’
(3) ‘‘First-in, first-out;’’ or
(4) Any other method that is
recognized in the Generally Accepted
Accounting Principles (GAAP) of the
country in which the production is
performed or is otherwise accepted by
that country.
*
*
*
*
*
(q) * * *
(3) In the case of a good or material
under the USMCA, its customs value or
transaction value within the meaning of
Appendix A to part 182 of this chapter.
§ 102.11

[Amended]

6. Amend § 102.11(b)(2) by removing
the phrase ‘‘provided under the
appendix to part 181 of this chapter’’.

■

§ 102.12

[Amended]

7. Amend § 102.12(b) by removing the
phrase ‘‘provided under the appendix to
part 181 of the Customs Regulations’’.

■

4. Amend § 102.0 as follows:

Frm 00017

a. In the beginning of the second
sentence, remove the word ‘‘These’’ and
add in its place the words ‘‘Under
NAFTA, these’’; and
■ b. Add a new third sentence.
The addition reads as follows:
■

19 CFR Part 10
Bonds, Exports, Imports, Reporting
and recordkeeping requirements, Trade
agreements.

§ 10.8

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§ 102.19

Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations
[Amended]

§ 102.19

NAFTA preference override.

*

*
*
*
*
(c) Paragraphs (a) and (b) of this
section apply only to goods entered for
consumption, or withdrawn from
warehouse for consumption, prior to
July 1, 2020.
PART 132—QUOTAS
9. The general and specific authority
citations for part 132 continue to read as
follows:

■

Authority: 19 U.S.C. 66, 1202 (General
Note 3(i), Harmonized Tariff Schedule of the
United States (HTSUS)), 1623, 1624.
Sections 132.15, 132.17, and 132.18 also
issued under 19 U.S.C. 1202 (additional U.S.
Note 3 to Chapter 2, HTSUS; additional U.S.
Note 8 to Chapter 17, HTSUS; and
subchapter II of Chapter 99, HTSUS,
respectively), 1484, 1508.
§ 132.17

[Amended]

10. Amend § 132.17 by revising the
first sentence of paragraph (a) to read as
follows:
(a) * * * For sugar-containing
products defined in 15 CFR 2015.2(a),
and as described in paragraph 15 of
Appendix 2, Tariff Schedule of the
United States—(Tariff Rate Quotas), to
Annex 2–B of Chapter 2 of the
Agreement Between the United States of
America, the United Mexican States,
and Canada (USMCA), for which
preferential tariff treatment is claimed
under the USMCA, and that are
products of a participating country, as
defined in 15 CFR 2015.2(e), the
importer must possess a valid export
certificate in order to claim the in-quota
tariff rate of duty on the products at the
time they are entered or withdrawn
from warehouse for consumption. * * *
*
*
*
*
*

■

PART 134—COUNTRY OF ORIGIN
MARKING
11. The general authority citation for
part 134 continues to read as follows:

■

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202
(General Note 3(i), Harmonized Tariff
Schedule of the United States), 1304, 1624.

12. Amend § 134.1 as follows:
a. Revise the second sentence of
paragraph (b);
■ b. In paragraph (d), add the words ‘‘or
USMCA’’ after the words ‘‘good of a
NAFTA’’ each place it appears and
remove the words ‘‘NAFTA Marking
Rules’’ each place they appear and add
in their place the words ‘‘part 102
Rules’’;

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■
■

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c. In paragraph (g):
i. Add the words ‘‘or USMCA’’ after
the term ‘‘NAFTA’’ in the paragraph
heading;
■ ii. Add the words ‘‘or USMCA’’ after
the words ‘‘good of a NAFTA’’; and
■ iii. Remove the words ‘‘NAFTA
Marking Rules’’ and add in their place
the words ‘‘part 102 Rules’’;
■ e. Add a second sentence to paragraph
(h);
■ f. Revise paragraph (i);
■ g. Revise paragraph (j); and
■ h. Add paragraph (l).
The revisions and additions read as
follows:
■
■

8. In § 102.19, add paragraph (c) to
read as follows:

■

§ 134.1

Definitions.

*

*
*
*
*
(b) * * * Further work or material
added to an article in another country
must effect a substantial transformation
in order to render such other country
the ‘‘country of origin’’ within the
meaning of this part; however, for a
good of a NAFTA or USMCA country,
the marking rules set forth in part 102
of this chapter (hereinafter referred to as
the part 102 Rules) will determine the
country of origin.
*
*
*
*
*
(h) * * * NAFTA is not applicable to
goods entered for consumption, or
withdrawn from warehouse for
consumption, on or after July 1, 2020.
(i) NAFTA or USMCA country.
‘‘NAFTA or USMCA country’’ means
the territory of the United States,
Canada or Mexico, as defined in Annex
201.1 of NAFTA and Chapter 1, Section
C of the USMCA.
(j) Part 102 Rules. ‘‘Part 102 Rules’’
are the rules promulgated for purposes
of determining whether a good is a good
of a NAFTA country, as set forth in part
102 of this chapter. The rules also apply
to determine the country of origin for
marking purposes for goods imported
under the USMCA.
*
*
*
*
*
(l) USMCA. ‘‘USMCA’’ means the
Agreement Between the United States of
America, the United Mexican States,
and Canada (USMCA), entered into
force by the United States, Canada and
Mexico on July 1, 2020.
§ 134.22

[Amended]

13. Amend § 134.22 as follows:
a. In paragraph (b), add the words ‘‘or
USMCA’’ after the term ‘‘NAFTA’’;
■ b. In paragraph (d)(2):
■ i. Add the words ‘‘or USMCA’’ after
the term ‘‘NAFTA’’ in the paragraph
heading; and
■ ii. Add the words ‘‘or USMCA’’ after
the term ‘‘NAFTA’’ in the first sentence;
and
■
■

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c. In paragraph (e)(1), add the words
‘‘or USMCA’’ after the term ‘‘NAFTA’’.

■

§ 134.23

[Amended]

14. Amend § 134.23(a) by adding the
words ‘‘or USMCA’’ after the term
‘‘NAFTA’’ in the first sentence.

■

§ 134.24

[Amended]

15. Amend § 134.24 by adding the
words ‘‘or USMCA’’ after the term
‘‘NAFTA’’ each place it appears.

■

§ 134.32

[Amended]

16. Amend § 134.32 as follows:
a. In paragraph (h), add the words ‘‘or
USMCA’’ after the term ‘‘NAFTA’’;
■ b. In paragraph (p), add the words ‘‘or
USMCA’’ after the term ‘‘NAFTA’’; and
■ c. In paragraph (q), add the words ‘‘or
USMCA’’ after the term ‘‘NAFTA’’.
■
■

§ 134.35

[Amended]

17. Amend § 134.35 as follows:
a. In paragraph (a), add the words ‘‘or
USMCA’’ after the term ‘‘NAFTA’’ in the
paragraph heading;
■ b. In paragraph (b):
■ i. Add the words ‘‘or USMCA’’ after
the term ‘‘NAFTA’’ in the paragraph
heading;
■ ii. Add the words ‘‘or USMCA’’ after
the words ‘‘goods of a NAFTA’’ in the
first sentence; and
■ iii. Remove the words ‘‘NAFTA
Marking Rules’’ and add in their place
the words ‘‘part 102 Rules’’.
■
■

§ 134.43

[Amended]

18. Amend § 134.43 by adding the
words ‘‘or USMCA’’ after the term
‘‘NAFTA’’ in each place it appears.

■

§ 134.45

[Amended]

19. Amend § 134.45(a)(2) by adding
the words ‘‘or USMCA’’ after the term
‘‘NAFTA’’.

■

PART 163—RECORDKEEPING
20. The general and specific authority
citations for part 163 continue to read as
follows:

■

Authority: 5 U.S.C. 301; 19 U.S.C. 66,
1484, 1508, 1509, 1510, 1624.
Section 163.2 also issued under 19 U.S.C.
3904, 3907.
§ 163.0

[Amended]

21. Amend § 163.0 as follows:
a. Add the words ‘‘and the Agreement
Between the United States of America,
the United Mexican States, and Canada
(USMCA)’’ after the words ‘‘North
American Free Trade Agreement’’;
■ b. Add the words ‘‘and 182’’ after the
number ‘‘181’’.
■ 22. Amend § 163.2(c) by:
■
■

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a. Adding the words ‘‘and producers’’
after the word ‘‘exporters’’ in the
paragraph heading;
■ b. Redesignating paragraph (c)(2) as
paragraph (c)(3);
■ c. Adding a new paragraph (c)(2).
The addition reads as follows:
■

§ 163.2 Persons required to maintain
records.

*

*
*
*
*
(c) * * *
(2) USMCA. Any exporter or producer
who completes a certification of origin
or a producer who provides a written
representation for a good exported from
the United States to Canada or Mexico
pursuant to the Agreement Between the
United States of America, the United
Mexican States, and Canada (USMCA)
must maintain records in accordance
with part 182 of this chapter.
*
*
*
*
*
PART 182—UNITED STATES-MEXICOCANADA AGREEMENT

23. The general and specific authority
citations for part 182 are revised to read
as follows:

■

Authority: 19 U.S.C. 66, 1202 (General
Note 3(i) and General Note 11, Harmonized
Tariff Schedule of the United States
(HTSUS)), 1624, 4513, 4535;
Section 182.1 also issued under 19 U.S.C.
4502;
Subpart D also issued under 19 U.S.C.
1520(d);
Subpart E also issued under 19 U.S.C.
4534;
Subpart 182.61 also issued under 19 U.S.C.
4531, 4532;
Subpart G also issued under 19 U.S.C.
4533.

Subpart A—General Provisions
■

24. Add § 182.1 to read as follows:

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§ 182.1

General definitions.

The definitions applicable to rules of
origin are contained in Appendix A.
This section sets forth the general
definitions used throughout this part.
As used in this part, 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 part:
Canada, when used in a geographical
rather than governmental context,
means the ‘‘Territory’’ of Canada as
defined in Appendix A to this part;
Claim for preferential tariff treatment
means a claim that a good is entitled to
the customs duty rate applicable under
the USMCA to an originating good and
to an exemption from the merchandise
processing fee;

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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.
Customs duty includes a duty or
charge of any kind imposed on or in
connection with the importation of a
good, and any surtax or surcharge
imposed 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;
(2) Fee or other charge in connection
with the importation commensurate
with the cost of services rendered;
(3) Antidumping or countervailing
duty; and
(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;
Customs Valuation Agreement means
the Agreement on Implementation of
Article VII of the General Agreement on
Tariffs and Trade 1994, set out in
Annex 1A to the WTO Agreement;
Days means calendar days, and
includes Saturdays, Sundays and
holidays;
Enterprise means an entity
constituted or organized under
applicable law, whether or not for
profit, and whether privately-owned or
governmentally-owned or controlled,
including a corporation, trust,
partnership, sole proprietorship, joint
venture, association or similar
organization;
Exporter means an exporter located in
the territory of a USMCA country and
an exporter required under this part to
maintain records regarding exportations
of a good;
GATT 1994 means the General
Agreement on Tariffs and Trade 1994,
set out in Annex 1A to the WTO
Agreement;
Goods means merchandise, product,
article, or material;
Goods of a USMCA country means
domestic products as these are
understood in the GATT 1994 or such
goods as the USMCA country may agree,
and includes originating goods of a
USMCA country;
HTSUS means the Harmonized Tariff
Schedule of the United States as
promulgated by the U.S. International
Trade Commission;
Identical goods means goods that are
the same in all respects, including
physical characteristics, quality, and
reputation, irrespective of minor
differences in appearance that are not

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relevant to a determination of origin of
those goods;
Importer means an importer located
in the territory of a USMCA country and
an importer required under this part to
maintain records regarding importations
of a good;
Indirect material means a material
used or consumed in the production,
testing, or inspection of a good but not
physically incorporated into the good,
or a material used or consumed in the
maintenance of buildings or the
operation of equipment associated with
the production of a good, including:
(1) Fuel and energy,
(2) Tools, dies, and molds,
(3) Spare parts and materials used or
consumed in the maintenance of
equipment or buildings,
(4) Lubricants, greases, compounding
materials and other materials used or
consumed in production or used to
operate equipment or buildings,
(5) Gloves, glasses, footwear, clothing,
safety equipment, and supplies,
(6) Equipment, devices and supplies
used or consumed for testing or
inspecting the goods,
(7) Catalysts and solvents, and
(8) Any other material that is not
incorporated into the good but if the use
in the production of the good can
reasonably be demonstrated to be a part
of that production;
Material means a good that is used in
the production of another good, and
includes a part or ingredient;
Mexico, when used in a geographical
rather than governmental context,
means the ‘‘Territory’’ of Mexico as
defined in Appendix A to this part;
Originating, when used with regard to
a good or material, means a good or
material qualifying as originating under
the rules of origin set forth in General
Note 11, HTSUS, and in Appendix A to
this part;
Person means a natural person or an
enterprise;
Post-importation duty refund claim
means a claim filed by the importer of
a good for a refund of any excess
customs duties at any time within one
year after the date of importation of the
good where the good would have
qualified as an originating good when it
was imported into the United States but
no claim for preferential tariff treatment
was made.
Preferential tariff treatment means the
customs duty rate applicable under the
USMCA to an originating good;
Producer means a person who engages
in the production of a good;
Series of importations means two or
more customs entries covering a good
arriving the same day from the same
exporter and consigned to the same
person;

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United States, when used in a
geographical rather than governmental
context, means the territory of the
United States as defined in Appendix A
to this part;
Used means used or consumed in the
production of a good;
USMCA means the Agreement
between the United States of America,
the United Mexican States, and Canada,
entered into force by the United States,
Canada and Mexico on July 1, 2020.
USMCA country means a Party to the
USMCA;
Value means the value of a good or
material for the purpose of calculating
customs duties or for the purpose of
applying this part;
WTO means the World Trade
Organization; and
WTO Agreement means the
Marrakesh Agreement Establishing the
World Trade Organization done at
Marrakesh on April 15, 1994.
■ 25. Add § 182.2 to subpart A to read
as follows:
§ 182.2

Confidentiality.

(a) Maintaining confidentiality.
Subject to paragraph (b) of this section,
CBP must maintain the confidentiality
of the information that it receives from
the public when the information is
considered trade secrets under the
Trade Secrets Act (18 U.S.C. 1905),
personally identifiable information
under the Privacy Act (5 U.S.C. 552a),
or privileged or confidential commercial
or financial information. This
information must be maintained as
confidential in accordance with part 103
of this chapter, 6 CFR part 5, and all
other applicable statutes and
regulations.
(b) Authorized disclosures. CBP may
only disclose the confidential
information in paragraph (a) of this
section to third parties and to other
USMCA countries for purposes of
administration or enforcement of the
customs laws or if otherwise authorized
by law, and pursuant to the routine uses
of the systems of record notices (SORNs)
for the trade systems maintained by
CBP. This does not preclude the
disclosure of confidential information to
U.S. government authorities responsible
for the administration and enforcement
of USMCA requirements, such as the
Department of Labor, and of customs
and revenue matters.
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Subpart B—Import Requirements
■

26. Add § 182.11 to read as follows:

§ 182.11 Filing of claim for preferential
tariff treatment upon importation.

(a) Basis of claim. An importer may
make a claim for USMCA preferential

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tariff treatment, including an exemption
from the merchandise processing fee,
based on a written or electronic
certification of origin, as specified in
§ 182.12, completed by the importer,
exporter, or producer for the purpose of
certifying that a good qualifies as an
originating good.
(b) Making a claim. The claim is made
by including on the entry summary, or
equivalent documentation, or by the
method specified for equivalent
reporting via a CBP-authorized
electronic data interchange system, the
letters ‘‘S’’ or ‘‘S+’’ as a prefix to the
subheading of the HTSUS under which
each originating good is classified.
(c) Corrected claim. If, after making
the claim specified in paragraph (b) of
this section, the importer has reason to
believe that the certification of origin is
based on inaccurate information or is
otherwise invalid, the importer must
promptly and voluntarily correct the
claim or certification of origin, pay any
duties that may be due, and submit a
statement either in writing to the CBP
office where the original claim was filed
or via a CBP-authorized electronic data
interchange system in accordance with
§ 182.124 of this part (see §§ 182.122
and 182.124 of this part).
■ 27. Add § 182.12 to read as follows:
§ 182.12

Certification of origin.

(a) General. An importer who makes
a claim, pursuant to § 182.11(b), based
on a certification of origin completed by
the importer, exporter, or producer that
the good is originating must submit, at
the request of CBP, a copy of the
certification of origin. The certification
of origin:
(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) May be provided on an invoice or
any other document, except an invoice
or commercial document issued in the
territory of a non-USMCA country;
(3) Must be in the possession of the
importer at the time the claim for
preferential tariff treatment is made;
(4) Must include the following
information to be valid:
(i) Whether the certifier is the
importer, exporter, or producer in
accordance with this subpart;
(ii) The certifier’s name, title, address
(including country), telephone number,
and email address;
(iii) The exporter’s name, address
(including country), email address, and
telephone number if different from the
certifier, unless the producer is
completing the certification of origin

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and does not know the identity of the
exporter;
(iv) The producer’s name, address
(including country), email address, and
telephone number, if different from the
certifier or exporter; or if there are
multiple producers, ‘‘Various’’ or a list
of producers (see also paragraph (c) of
this section);
(v) If known, the importer’s name,
address, email address, and telephone
number; or if there are multiple
importers, ‘‘Various’’ or a list of
importers;
(vi) The legal name, address
(including country), telephone number,
and email address (if any) of the
responsible official or authorized agent
of the importer, exporter, or producer
signing the certification;
(vii) A description of the good for
which preferential tariff treatment is
claimed, which must be sufficiently
detailed to relate it to the invoice and
the Harmonized System (HS)
nomenclature;
(viii) The HTSUS tariff classification,
to six or more digits, as necessary for the
specific change in tariff classification
rule for the good set forth in General
Note 11, HTSUS;
(ix) The applicable rule of origin set
forth in General Note 11, HTSUS, under
which the good qualifies as an
originating good;
(x) In the case of a good listed in
Schedule II of Appendix A of this part,
the following statement must be
included: ‘‘Schedule II of the USMCA
Rules of Origin Uniform Regulations’’;
(xi) If the certification of origin covers
a single shipment of a good, the invoice
number related to the exportation, if
known;
(xii) In case of a blanket certification
issued with respect to multiple
shipments of identical goods within any
period specified in the certification of
origin, not exceeding 12 months from
the date of certification, the period that
the certification covers; and
(5) Must include the following
statement: ‘‘I certify that the goods
described in this document qualify as
originating and the information
contained in this document is true and
accurate. I assume responsibility for
proving such representations and agree
to maintain and present upon request or
to make available during a verification
visit, documentation necessary to
support this certification.’’
(b) Address. For the purposes of the
certification of origin provided for in
paragraph (a) of this section:
(1) The address of the exporter
provided under paragraph (a)(4)(iii) is
the place of export of the good in a
USMCA country’s territory;

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(2) The address of a producer
provided under paragraph (a)(4)(iv) is
the place of production of the good in
a USMCA country’s territory; and
(3) The address of the importer
provided under paragraph (a)(4)(v) must
be in a USMCA country’s territory.
(c) Confidentiality of producer
information. For the purposes of the
information provided under paragraph
(a)(4)(iv) of this section, a person that
wishes for this information to remain
confidential may state ‘‘Available upon
request by the importing authorities.’’
(d) Responsible official or agent. The
certification of origin provided for in
paragraph (a) of this section must be
signed and dated by a responsible
official of the importer, exporter, or
producer, or by the importer’s,
exporter’s, or producer’s authorized
agent having knowledge of the relevant
facts.
(e) Language. The certification
provided for in paragraph (a) of this
section must be completed in English,
French, or Spanish. If the certification of
origin is not in English, CBP may
require the importer to submit an
English translation of the certification.
(f) Basis of a certification of origin. (1)
A certification of origin may be
completed by the importer, exporter, or
producer of the good on the basis of:
(i) The certifier of the certification of
origin of the good having information,
including documents, that demonstrate
that the good is originating; or
(ii) In the case of an exporter who is
not the producer of the good, reasonable
reliance on the producer’s written
representation, such as in a certification
of origin, that the good is originating.
(2) CBP may not require that an
exporter or producer complete a
certification of origin, or provide a
certification of origin or written
representation to another person.
(g) Applicability of certification of
origin. The certification of origin
provided for in paragraph (a) of this
section may be applicable to:
(1) A shipment of goods into the
United States, which may consist of:
(i) A single shipment of goods that
results in the filing of one or more
entries; or
(ii) More than one shipment of goods
that results in the filing of one entry.
(2) Multiple shipments of identical
goods into the United States that occur
within a specified blanket period, not
exceeding 12 months, set out in the
certification.
(h) Validity of certification of origin.
A certification of origin that is properly
completed, signed, and dated in
accordance with the requirements of
this section will be accepted as valid for

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four years following the date on which
it was completed.
■ 28. Add § 182.13 to read as follows:
§ 182.13

Importer obligations.

(a) General. An importer who makes
a claim for USMCA preferential tariff
treatment:
(1) Will be deemed to have made a
statement based on a valid certification
of origin that the good qualifies as an
originating good;
(2) Is responsible for the truthfulness
of the claim and of all the information
and data contained in the certification
of origin provided for in § 182.12; and
(3) Is responsible for submitting
supporting documents requested by
CBP, and for the truthfulness of the
information contained in those
documents. When a certification of
origin prepared by an exporter or
producer forms the basis of a claim for
preferential tariff treatment and CBP
requests the submission of supporting
documents, the importer will provide to
CBP, or arrange for the direct
submission by the exporter or producer
of, information relied on by the exporter
or producer in preparing the
certification.
(b) Exemption from penalties. An
importer will not be subject to civil or
administrative penalties under 19 U.S.C.
1592 for making an incorrect claim for
preferential tariff treatment or
submitting an incorrect certification of
origin, provided that the importer
promptly and voluntarily corrects the
claim or certification of origin, pays any
duties and merchandise processing fees,
if applicable, that may be due, and
submits a statement either in writing or
via a CBP-authorized electronic data
interchange system to the CBP office
where the original claim was filed in
accordance with § 182.124 (see
§§ 182.122 and 182.124).
■ 29. Add § 182.14 to read as follows:
§ 182.14 Certification of origin not
required.

(a) General. Except as otherwise
provided in paragraph (b) of this
section, an importer will not be required
to submit a copy of a certification of
origin under § 182.12 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 $2,500 in U.S. dollars.
(b) Exception. If CBP determines that
an importation described in paragraph
(a) of this section is part of a series of
importations carried out or planned for
the purpose of evading compliance with
the certification requirements of
§ 182.12, CBP will notify the importer

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that for that importation the importer
must submit to CBP a copy of the
certification of origin. The importer
must submit such a copy within 30 days
from the date of the notice. Failure to
timely submit a copy of the certification
of origin will result in denial of the
claim for preferential tariff treatment.
■ 30. Add § 182.15 to read as follows:
§ 182.15

Maintenance of records.

(a) General. An importer claiming
USMCA preferential tariff treatment for
a good must maintain for a minimum of
five years from the date of importation
of the good, all records and documents
that the importer has demonstrating that
the good qualifies for preferential tariff
treatment under the USMCA, including
the certification of origin and records
related to transit and transshipment.
These records are in addition to any
other records that the importer is
required to prepare, maintain, or make
available to CBP under part 163 of this
chapter.
(b) 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.
■ 31. Add § 182.16 to read as follows:
§ 182.16 Effect of noncompliance; failure
to provide documentation regarding
transshipment.

(a) General. If the importer fails to
comply with applicable requirements
under this subpart, including
submission of a complete certification of
origin prepared in accordance with
§§ 182.12 and 182.14, when requested,
CBP may deny preferential tariff
treatment to the imported good.
(b) Failure to provide documentation
regarding transshipment. Where the
requirements for preferential tariff
treatment set forth elsewhere in this
subpart are met, CBP nevertheless may
deny preferential tariff treatment to an
originating good if the good is
transported outside the territories of the
USMCA countries, and at the request of
CBP, the importer of the good does not
provide evidence demonstrating to the
satisfaction of CBP that the transit and
transshipment conditions set forth in
Appendix A of this part were met.
Subpart C—Export Requirements
■

32. Add § 182.21 to read as follows:

§ 182.21 Certification of origin for goods
exported to Canada or Mexico.

(a) Submission of certification of
origin to CBP. An exporter or producer
who completes a certification of origin
for a good exported from the United
States to Canada or Mexico must

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provide a copy of the certification of
origin (written or electronic) to CBP
upon request.
(b) Notification of errors in
certification of origin. An exporter or
producer who completes a certification
of origin for a good exported from the
United States to Canada or Mexico and
who has reason to believe that the
certification contains or is based on
incorrect information must promptly
and voluntarily notify every person, in
writing, to whom the certification was
provided of any change that could affect
the accuracy or validity of the
certification. Notification of an incorrect
certification must also be given either in
writing or via a CBP-authorized
electronic data interchange system to
CBP specifying the correction in
accordance with § 182.124 (see
§§ 182.123 and 182.124).
(c) Maintenance of records—(1)
General. An exporter or producer who
completes a certification of origin or a
producer who provides a written
representation for a good exported from
the United States to Canada or Mexico
must maintain, for a period of at least
five years after the date the certification
was completed, all records and
supporting documents relating to the
origin of a good for which the
certification of origin was completed,
including the certification or copies
thereof and records and documents
associated with:
(i) The purchase, cost, value, and
shipping of, and payment for, the good
or material;
(ii) The purchase, cost, value, and
shipping of, and payment for, all
materials, including indirect materials,
used in the production of the good or
material; and
(iii) The production of the good in the
form in which the good is exported or
the production of the material in the
form in which it was sold.
(2) Method of maintenance. The
records referred to in paragraph (c) of
this section must be maintained as
provided in § 163.5 of this chapter.
(3) Availability of records. For
purposes of determining compliance
with the provisions of this part, the
records required to be maintained under
this section must be stored and made
available for examination and
inspection by a CBP official in the same
manner as provided in part 163 of this
chapter.
Subpart D—Post-Importation Duty
Refund Claims
■

33. Add § 182.31 to read as follows:

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§ 182.31 Right to make post-importation
claim for preferential tariff treatment and
refund duties.

Notwithstanding any other available
remedy, where a good would have
qualified as an originating good when it
was imported into the United States but
no claim for preferential tariff treatment
was made, the importer of that good
may file a claim for a refund of any
excess customs duties at any time
within one year after the date of
importation of the good in accordance
with 19 U.S.C. 1520(d) and the
procedures set forth in § 182.32. Unless
the importer fails to comply with the
applicable requirements in this part,
CBP may refund any excess customs
duties by liquidation or reliquidation of
the entry covering the good in
accordance with § 182.33.
■ 34. Add § 182.32 to read as follows:
§ 182.32

Filing procedures.

(a) Place of filing. A post-importation
claim for a refund must be filed with
CBP, either at the port of entry or
electronically.
(b) Contents of claim. A postimportation claim for a refund must be
filed by presentation of the following:
(1) A written or electronic declaration
or statement stating that the good was
an originating good at the time of
importation and setting forth the
number and date of the entry or entries
covering the good;
(2) A copy of a written or electronic
certification of origin prepared in
accordance with § 182.12 demonstrating
that the good qualifies for preferential
tariff treatment;
(3) A written statement indicating
whether the importer of the good
provided a copy of the entry summary
or equivalent documentation to any
other person. If such documentation
was so provided, the statement must
identify each recipient by name, CBP
identification number, and address and
must specify the date on which the
documentation was provided; and
(4) A written statement indicating
whether or not any person has filed a
protest, petition, or request for
reliquidation; and if any such protest,
petition, or request for reliquidation has
been filed, the statement must identify
the filing by number and date.
■ 35. Add § 182.33 to read as follows:
§ 182.33

CBP processing procedures.

(a) Status determination. After receipt
of a post-importation claim made
pursuant to § 182.32, CBP will
determine whether the entry covering
the good has been liquidated and, if
liquidation has taken place, whether the
liquidation has become final.

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(b) Pending protest, petition, or
request for reliquidation or judicial
review. If CBP determines that any
protest, petition, or request for
reliquidation relating to the good has
not been finally decided, CBP will
suspend action on the claim filed under
§ 182.32 until the decision on the
protest, petition, or request for
reliquidation becomes final. If a
summons involving the tariff
classification or dutiability of the good
is filed in the Court of International
Trade, CBP will suspend action on the
claim filed under § 182.32 until judicial
review has been completed.
(c) Allowance of claim—(1)
Unliquidated entry. If CBP determines
that a claim for a refund filed under
§ 182.32 should be allowed and the
entry covering the good has not been
liquidated, CBP will take into account
the claim for refund in connection with
the liquidation of the entry.
(2) Liquidated entry. If CBP
determines that a claim for a refund
filed under § 182.32 should be allowed
and the entry covering the good has
been liquidated, whether or not the
liquidation has become final, the entry
must be reliquidated in order to effect
a refund of customs duties under this
section. If the entry is otherwise to be
reliquidated based on administrative
review of a protest or as a result of
judicial review, CBP will reliquidate the
entry taking into account the claim for
refund under § 182.32.
(d) Denial of claim—(1) General. CBP
may deny a claim for a refund filed
under § 182.32 if the claim was not filed
timely, if the importer has not complied
with the requirements of § 182.32 or the
other applicable requirements in this
part, or if, following an origin
verification, CBP determines either that
the imported good was not an
originating good at the time of
importation or that a basis exists upon
which preferential tariff treatment may
be denied.
(2) Unliquidated entry. If CBP
determines that a claim for a refund
filed under § 182.32 should be denied
and the entry covering the good has not
been liquidated, CBP will deny the
claim in connection with the liquidation
of the entry, and notice of the denial
and the reason for the denial will be
provided to the importer in writing or
via a CBP-authorized electronic data
interchange system.
(3) Liquidated entry. If CBP
determines that a claim for a refund
filed under § 182.32 should be denied
and the entry covering the good has
been liquidated, whether or not the
liquidation has become final, the claim
may be denied without reliquidation of

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the entry. If the entry is otherwise to be
reliquidated based on administrative
review of a protest, petition, or request
for reliquidation or as a result of judicial
review, such reliquidation may include
denial of the claim filed under this
subpart. In either case, CBP will provide
notice of the denial and the reason for
the denial to the importer in writing or
via a CBP-authorized electronic data
interchange system.
Subpart E—Restrictions on Drawback
and Duty-Deferral Programs
■

36. Add § 182.41 to read as follows:

§ 182.41

Applicability.

This subpart sets forth the provisions
regarding drawback claims and dutydeferral programs under Article 2.5 of
the USMCA and applies to any good
that is a ‘‘good subject to USMCA
drawback’’ within the meaning of 19
U.S.C. 4534. The provisions of this
subpart apply to goods which are
entered for consumption, or withdrawn
from warehouse for consumption, into
the United States on or after July 1,
2020. The requirements and procedures
set forth in this subpart for USMCA
drawback are in addition to the general
definitions, requirements, and
procedures for all drawback claims set
forth in part 190 of this chapter, unless
otherwise specifically provided in this
subpart. Also, the requirements and
procedures set forth in this subpart for
USMCA duty-deferral programs are in
addition to the requirements and
procedures for manipulation,
manufacturing, and smelting and
refining warehouses contained in part
19 and part 144 of this chapter, for
foreign trade zones under part 146 of
this chapter, and for temporary
importations under bond contained in
part 10 of this chapter.
■ 37. Add § 182.42 to read as follows:

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§ 182.42 Duties and fees not subject to
drawback.

The following duties or fees which
may be applicable to a good entered for
consumption or withdrawn from
warehouse for consumption in the
Customs territory of the United States
are not subject to drawback under this
subpart:
(a) Antidumping and countervailing
duties;
(b) A premium offered or collected on
a good with respect to quantitative
import restrictions, tariff-rate quotas or
tariff preference levels; and
(c) Customs duties paid or owed
under unused merchandise substitution
drawback. There will be no payment of
such drawback under 19 U.S.C.

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1313(j)(2) on goods exported to Canada
or Mexico.
■ 38. Add § 182.43 to read as follows:
§ 182.43 Eligible goods subject to USMCA
drawback.

Except as otherwise provided in this
subpart, drawback is authorized for an
imported good that is entered for
consumption and is:
(a) Subsequently exported to Canada
or Mexico (see 19 U.S.C. 1313(j)(1));
(b) Used as a material in the
production of another good that is
subsequently exported to Canada or
Mexico (see 19 U.S.C. 1313(a)); or
(c) Substituted by a good of the same
kind and quality as defined in
§ 182.44(d) and used as a material in the
production of another good that is
subsequently exported to Canada or
Mexico (see 19 U.S.C. 1313(b)).
■ 39. Add § 182.44 to read as follows:
§ 182.44

Calculation of drawback.

(a) General. Except in the case of
goods specified in § 182.45, drawback of
the duties previously paid upon
importation of a good into the United
States may be granted by the United
States, upon presentation of a USMCA
drawback claim under this subpart, on
the lower amount of:
(1) The total duties paid or owed on
the good in the United States; or
(2) The total amount of duties paid on
the exported good upon subsequent
importation into Canada or Mexico.
(b) Individual relative value and duty
comparison principle. For purposes of
this section, relative value will be
determined, and the comparison
between the duties referred to in
paragraph (a)(1) of this section and the
duties referred to in paragraph (a)(2) of
this section will be made, separately
with reference to each individual
exported good, including where two
components or materials are used to
produce one exported good or one
component or material is divided among
multiple exported goods.
(c) Direct identification
manufacturing drawback under 19
U.S.C. 1313(a). Upon presentation of the
USMCA drawback claim under 19
U.S.C. 1313(a), in which the amount of
drawback payable is based on the lesser
amount of the customs duties paid on
the good either to the United States or
to Canada or Mexico, the amount of
drawback refunded may not exceed 99
percent of the duty paid on such
imported merchandise into the United
States.
(d) Substitution manufacturing
drawback under 19 U.S.C. 1313(b).
Upon presentation of a USMCA
drawback claim under 19 U.S.C.

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1313(b), on which the amount of
drawback payable is based on the lesser
amount of the customs duties paid on
the good either to the United States or
to Canada or Mexico, the amount of
drawback is the same as that which
would have been allowed had the
substituted merchandise used in
manufacture been itself imported.
(1) General. For purposes of drawback
under this subpart, the term ‘‘same kind
and quality’’ has the same meaning as
the 8-digit HTSUS substitution standard
established in 19 U.S.C. 1313(b)(1) (see
§§ 190.2 and 190.22(a)(1)(i) of this
chapter).
(2) Special rule for sought chemical
elements. For purposes of drawback
under this subpart, for sought chemical
elements, the term ‘‘same kind and
quality’’ has the same meaning as the 8digit HTSUS substitution standard
established in 19 U.S.C. 1313(b)(4) (see
§ 190.22(a)(2) of this chapter).
(e) Meats cured with imported salt.
Meats, whether packed or smoked,
which have been cured with imported
salt may be eligible for drawback in
aggregate amounts of not less than $100
in duties paid on the imported salt upon
exportation of the meats to Canada or
Mexico (see 19 U.S.C. 1313(f)).
(f) Jet aircraft engines. A foreign-built
jet aircraft engine that has been
overhauled, repaired, rebuilt, or
reconditioned in the United States with
the use of imported merchandise,
including parts, may be eligible for
drawback of duties paid on the
imported merchandise in aggregate
amounts of not less than $100 upon
exportation of the engine to Canada or
Mexico (19 U.S.C. 1313(h)).
(g) Unused goods under 19 U.S.C.
1313(j)(1) that have changed in
condition. An imported good that is
unused in the United States under 19
U.S.C. 1313(j)(1) and that is shipped to
Canada or Mexico not in the same
condition within the meaning of
§ 182.45(b)(1) may be eligible for
drawback under this section except
when the shipment to Canada or Mexico
does not constitute an exportation under
19 U.S.C. 1313(j)(4).
■ 40. Add § 182.45 to read as follows:
§ 182.45

Goods eligible for full drawback.

(a) Goods originating in Canada or
Mexico. A Canadian or Mexican
originating good that is dutiable and is
imported into the United States is
eligible for drawback without regard to
the limitation on drawback set forth in
§ 182.44 if that good is originating under
the rules of origin set out in General
Note 11, HTSUS, and Appendix A of
this part, and is:

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(1) Subsequently exported to Canada
or Mexico;
(2) Used as a material in the
production of another good that is
subsequently exported to Canada or
Mexico; or
(3) Substituted by a good of the same
8-digit HTSUS subheading number and
used as a material in the production of
another good that is subsequently
exported to Canada or Mexico.
(b) Claims under 19 U.S.C 1313(j)(1)
for goods in same condition. A good
imported into the United States and
subsequently exported to Canada or
Mexico in the same condition is eligible
for drawback under 19 U.S.C. 1313(j)(1)
without regard to the limitation on
drawback set forth in § 182.44 .
(1) Same condition defined. For
purposes of this subpart, a reference to
a good in
the ‘‘same condition’’ includes a good
that has been subjected to any of the
following operations provided that no
such operation materially alters the
characteristics of the good:
(i) Mere dilution with water or
another substance;
(ii) Cleaning, including removal of
rust, grease, paint or other coatings;
(iii) Application of preservative,
including lubricants, protective
encapsulation, or preservation paint;
(iv) Trimming, filing, slitting or
cutting;
(v) Putting up in measured doses, or
packing, repacking, packaging or
repackaging; or
(vi) Testing, marking, labelling,
sorting, grading, or inspecting a good.
(2) Commingling of fungible goods—
(i) General—(A) Inventory of other than
all non-originating goods. Commingling
of fungible originating and nonoriginating goods in inventory is
permissible provided that the origin of
the goods and the identification of
entries for designation for same
condition drawback are on the basis of
an approved inventory management
method set forth in the Appendix A to
this part (see 19 CFR 102.1).
(B) Inventory of the non-originating
goods. If all goods in a particular
inventory are non-originating goods,
identification of entries for designation
for same condition drawback must be on
the basis of one of the accounting
methods in § 190.14 of this chapter, as
appropriate.
(ii) Exception. Agricultural goods
imported from Mexico may not be
commingled with fungible agricultural
goods in the United States for purposes
of same condition drawback under this
subpart.
(c) Goods not conforming to sample or
specifications or shipped without

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consent of consignee under 19 U.S.C.
1313(c). An imported good exported to
Canada or Mexico by reason of failure
of the good to conform to sample or
specification or by reason of shipment
of the good without the consent of the
consignee is eligible for drawback under
19 U.S.C. 1313(c) without regard to the
limitation on drawback set forth in
§ 182.44. Such a good must be exported
or destroyed within the statutory 5-year
time period and in compliance with the
requirements set forth in subpart D of
part 190 of this chapter, as applicable.
(d) Certain goods exported to Canada
or Mexico. A good provided for in U.S.
tariff items 1701.13.20 or 1701.14.20
that is imported into the Customs
territory of the United States under any
re-export or like program that is used as
a material, or substituted for by a good
of the same kind and quality that is used
as a material, in the production of a
good provided for in Canadian tariff
item 1701.99.00 or Mexican tariff items
1701.99.01, 1701.99.02, and 1701.99.99
(relating to refined sugar), is eligible for
drawback without regard to the
limitation on drawback set forth in
§ 182.44. Same kind and quality for
purposes of this subsection means that
the imported good and the substituted
good must be capable of being used
interchangeably in the manufacture or
production of the exported or destroyed
articles with no substantial change in
the manufacturing or production
process.
(e) Certain goods exported to Canada.
Goods identified in Article 2.5.6(g) of
the USMCA and in 19 U.S.C. 4534(a)(7)
and (8), if exported to Canada, are
eligible for drawback without regard to
the limitations on drawback set forth in
§ 182.44.
(f) Certain goods that are exported or
deemed exported. Goods that are
delivered:
(1) To a duty-free shop,
(2) For ship’s stores or supplies for
ships or aircrafts, or
(3) For the use in a project undertaken
jointly by the United States and a
USMCA country, and destined to
become the property of the United
States, are eligible upon exportation for
drawback without regard to the
limitations on drawback set forth in
§ 182.44.
■ 41. Add § 182.46 to read as follows:
§ 182.46

Filing of drawback claim.

(a) Time of filing. A drawback claim
under this subpart must be filed within
5 years after the date of importation of
the goods on which drawback is
claimed. No extension will be granted
unless it is established that a CBP
official was responsible for the untimely

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filing. Drawback will be allowed only if
the completed good is exported within
5 years after importation of the
merchandise identified or designated to
support the claim.
(b) Method of filing. A drawback
claim must be filed electronically
through a CBP-authorized electronic
system (see § 190.51 of this chapter).
■ 42. Add § 182.47 to read as follows:
§ 182.47 Completion of claim for
drawback.

(a) General. A claim for drawback will
be granted, upon the submission of
appropriate documentation to
substantiate compliance with the
drawback laws and regulations of the
United States, evidence of exportation
to Canada or Mexico, and satisfactory
evidence of the payment of duties to
Canada or Mexico. Unless otherwise
provided in this subpart, the
documentation, filing procedures, time
and place requirements and other
applicable procedures required to
determine whether a good qualifies for
drawback must be in accordance with
the provisions of part 190 of this
chapter, as appropriate; however, a
drawback claim subject to the
provisions of this subpart must be filed
separately from any part 190 drawback
claim (that is, a claim that involves
goods exported to countries other than
Canada or Mexico). Claims
inappropriately filed or otherwise not
completed within the periods specified
in § 182.46 will be considered
abandoned.
(b) Complete drawback claim—(1)
General. A complete drawback claim
under this subpart must consist of the
filing of the appropriate completed
drawback entry, evidence of exportation
(a copy of the Canadian or Mexican
customs entry showing the amount of
duty paid to Canada or Mexico) and its
supporting documents, and a
certification from the Canadian or
Mexican importer as to the amount of
duties paid. Each drawback entry filed
under this subpart must be filed using
the indicator ‘‘USMCA Drawback’’.
(2) Specific claims. The following
documentation, for the drawback claims
specified below, must be submitted to
CBP in order for a drawback claim to be
processed under this subpart. Missing
documentation or incorrect or
incomplete information on required
customs forms or supporting
documentation will result in an
incomplete drawback claim.
(i) Manufacturing drawback claim.
The following must be submitted in
connection with a claim for direct
identification manufacturing drawback

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or substitution manufacturing
drawback:
(A) A completed CBP Form 331, or its
electronic equivalent, to establish the
manufacture of goods made with
imported merchandise and, if
applicable, the identity of substituted
domestic, duty-paid or duty-free
merchandise, and including the tariff
classification number of the imported
merchandise;
(B) CBP Form 7501, or its electronic
equivalent, or the import entry number;
(C) [Reserved]
(D) Evidence of exportation and
satisfactory evidence of the payment of
duties in Canada or Mexico, as provided
in paragraph (c) of this section;
(E) Waiver of right to drawback. If the
person exporting to Canada or Mexico
was not the importer or the
manufacturer, written waivers executed
by the importer or manufacturer and by
any intervening person to whom the
good was transferred must be submitted
in order for the claim to be considered
complete; and
(F) An affidavit of the party claiming
drawback stating that no other drawback
claim has been made on the designated
goods, that such party has not provided
an exporter’s certification of origin
pertaining to the exported goods to
another party except as stated on the
drawback claim, and that the party
agrees to notify CBP if the party
subsequently provides such an
exporter’s certification of origin to any
person.
(ii) Same condition drawback claim
under 19 U.S.C. 1313(j)(1). The
following must be submitted in
connection with a drawback claim
covering a good in the same condition:
(A) The foreign entry number and
date of entry, the HTSUS classification
for the foreign entry, the amount of
duties paid for the foreign entry and the
applicable exchange rate, and, if
applicable, a certification from the
claimant that provides as follows:
‘‘Same condition—The undersigned
certifies that the merchandise herein
described is in the same condition as
when it was imported under the above
import entry(s) and further certifies that
this merchandise was not subjected to
any process of manufacture or other
operation except the allowable
operations as provided for by
regulation.’’;
(B) Information sufficient to trace the
movement of the imported goods after
importation;
(C) In-bond application submitted
pursuant to part 18 of this chapter, if
applicable. This is required for
merchandise which is examined at one
port but exported through border points

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outside of that port. Such goods must
travel in bond from the location where
they were examined to the point of the
border crossing (exportation). If
examination is waived, in-bond
transportation is not required;
(D) Notification of intent to export or
waiver of prior notice. CBP must be
notified at least 5 business days in
advance of the intended date of
exportation in order to have the
opportunity to examine the goods (see
§ 190.35 of this chapter);
(E) Evidence of exportation.
Acceptable documentary evidence of
exportation to Canada or Mexico may
include originals or copies of any of the
following documents that are issued by
the exporting carrier: bill of lading, air
waybill, freight waybill, export ocean
bill of lading, Canadian customs
manifest, and cargo manifest.
Supporting documentary evidence must
establish fully the time and fact of
exportation, the identity of the exporter,
and the identity and location of the
ultimate consignee of the exported
goods;
(F) Waiver of right to drawback. If the
party exporting to Canada or Mexico
was not the importer, a written waiver
from the importer and from each
intermediate person to whom the goods
were transferred is required in order for
the claim to be considered complete;
and
(G) An affidavit of the party claiming
drawback stating that no other drawback
claim has been made on the designated
goods.
(iii) Nonconforming or improperly
shipped goods drawback claim. The
following must be submitted in the case
of goods not conforming to sample or
specifications, or shipped without the
consent of the consignee and subject to
a drawback claim under 19 U.S.C.
1313(c):
(A) Customs Form 7501, or its
electronic equivalent, to establish the
fact of importation, the receipt of the
imported goods, and the identity of the
party to whom drawback is payable (see
§ 182.48(b));
(B) [Reserved]
(C) CBP Form 7512, or its electronic
equivalent, if applicable;
(D) Notification of intent to export or
waiver of prior notice. CBP must be
notified at least 5 business days in
advance of the intended date of
exportation in order to have the
opportunity to examine the goods (see
§ 190.42 of this chapter); and
(E) Evidence of exportation, as
provided in paragraph (b)(2)(ii)(E) of
this section.
(iv) Meats cured with imported salt.
The provisions of paragraph (b)(2)(i) of

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this section relating to direct
identification manufacturing drawback
will apply to claims for drawback on
meats cured with imported salt filed
under this subpart insofar as applicable
to and not inconsistent with the
provisions of this subpart, and the forms
referred to in that paragraph must be
modified to show that the claim is being
made for refund of duties paid on salt
used in curing meats.
(v) Jet aircraft engines. The provisions
of paragraph (b)(2)(i) of this section
relating to direct identification
manufacturing drawback will apply to
claims for drawback on foreign-built jet
aircraft engines repaired or
reconditioned in the United States filed
under this subpart insofar as applicable
to and not inconsistent with the
provisions of this subpart and the
provisions of subpart N of part 190 of
this chapter.
(c) [Reserved]
■ 43. Add § 182.49 to read as follows:
§ 182.49

Retention of records.

All records required to be kept by the
exporter, importer, manufacturer or
producer under this subpart with
respect to manufacturing drawback
claims, and all records kept by others
which complement the records of the
importer, exporter, manufacturer or
producer, including any person who
transfers or enables another person to
make or perfect a drawback claim, must
be retained for at least three years from
the date of liquidation of such claims or
longer period if required by law (see
§§ 190.10, 190.15, 190.38, and
190.175(c) of this chapter).
■ 44. Add § 182.50 to read as follows:
§ 182.50 Liquidation and payment of
drawback claims.

(a) General. When the drawback claim
has been fully completed by the filing
of all required documents, and
exportation of the articles has been
established and the amount of duties
paid to Canada or Mexico has been
established, the entry will be liquidated
to determine the proper amount of
drawback due either in accordance with
the limitation on drawback set forth in
§ 182.44 of this subpart or in accordance
with the regular drawback calculation.
The liquidation procedures of subpart H
of part 190 of this chapter, as
appropriate, will control for purposes of
this subpart.
(b) [Reserved]
(c) Accelerated payment. Accelerated
drawback payment procedures will
apply as set forth in § 190.92 of this
chapter, as appropriate. However, a
person who receives drawback of duties
under this procedure must repay the

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duties paid if a USMCA drawback claim
is adversely affected thereafter by
administrative or court action.
■ 45. Add § 182.51 to read as follows:
§ 182.51 Prevention of improper payment
of claims.

(a) Double payment of claim. The
drawback claimant must certify to CBP
that the claimant has not earlier
received payment on the same import
entry for the same designation of goods.
If, notwithstanding such a certification,
such an earlier payment was in fact
made to the claimant, the claimant must
repay any amount paid on the second
claim.
(b) Preparation of Certification of
Origin. The drawback claimant must,
within 30 calendar days after the filing
of the drawback claim under this
subpart, submit to CBP a written
statement as to whether the claimant
has prepared, or has knowledge that
another person has prepared, a
certification of origin provided for
under § 182.12 and pertaining to the
goods which are covered by the claim.
If, following such 30-day period, the
claimant prepares, or otherwise learns
of the existence of, any such
certification of origin, the claimant
must, within 30 calendar days
thereafter, disclose that fact to CBP.
■ 46. Add § 182.52 to read as follows:
§ 182.52 Subsequent claims for
preferential tariff treatment.

If a claim for a refund of duties is
allowed by the Canadian or Mexican
customs administration under Article
5.11 of the USMCA (post-importation
claim) or under any other circumstance
after drawback has been granted under
this subpart, the appropriate CBP
official must reliquidate the drawback
claim and obtain a refund of the amount
paid in drawback in excess of the
amount permitted to be paid under
§ 182.44.
■ 47. Add § 182.54 to read as follows:

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§ 182.54 Verification of claim for
drawback, waiver or reduction of duties.

The allowance of a claim for
drawback, waiver or reduction of duties
submitted under this subpart is subject
to such verification, including
verification with the Canadian or
Mexican customs administration, of any
documentation obtained in Canada or
Mexico and submitted in connection
with the claim, as CBP may deem
necessary.
Subpart G—Origin Verifications and
Determinations
■

48. Add § 182.71 to read as follows:

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§ 182.71

Applicability.

This subpart contains the general
origin verification and determination
provisions applicable to goods claiming
preferential tariff treatment under
§ 182.11(b) or § 182.32.
■ 49. Add § 182.72 to read as follows:
§ 182.72 Verification of claim for
preferential tariff treatment.

(a) Verification. A claim for
preferential tariff treatment made under
§ 182.11(b) or 182.32, including any
statements or other information
submitted to CBP in support of the
claim, will be subject to such
verification as CBP deems necessary.
CBP may initiate the verification of
goods imported into the United States
under the USMCA with the importer, or
with the exporter or producer who
completed the certification of origin. A
verification of a claim for preferential
tariff treatment under the USMCA may
be conducted by means of one or more
of the following:
(1) Requests for information or
questionnaires, including a request for
documents, to the importer, exporter, or
producer;
(2) Verification visits to the premises
of the exporter or producer in Mexico or
Canada in order to request information,
including documents, and to observe
production processes and facilities; and
(3) Any other procedure to which the
USMCA countries may agree.
(b) Verification of a material. When
conducting a verification of a good
imported into the United States, CBP
may conduct a verification of the
material that is used in the production
of that good. A verification of a material
producer may be conducted pursuant to
any of the verification means set forth
in paragraph (a) of this section. With the
exception of §§ 182.73(c) and 182.75,
the provisions in this subpart also apply
to the verification of a material and
references to the term ‘‘producer’’ apply
to a producer of a good or to a material
producer.
(c) Sending information directly to
CBP. During a verification, CBP will
accept information, including
documents, directly from an importer,
exporter, or producer.
(d) Applicable accounting principles.
When conducting a verification to
which Generally Accepted Accounting
Principles or an otherwise accepted
inventory method may be relevant, CBP
will apply and accept the Generally
Accepted Accounting Principles
applicable in the USMCA country in
which the production is performed or
from which the good is exported, as
appropriate, or an otherwise accepted
inventory management method as

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provided for in Appendix A of this part.
If information, including documents,
books and records, were not maintained
accordingly, CBP will provide the
importer, exporter or producer 30 days
to record costs in accordance with
Appendix A of this part.
■ 50. Add § 182.73 to read as follows:
§ 182.73 Notification and response
procedures.

(a) Requests for information and
questionnaires. When conducting a
verification through a request for
information or a questionnaire as
provided for in § 182.72(a)(1), CBP will
send the importer, exporter or producer
a written request for information, a
written questionnaire, or its electronic
equivalent, including a request for
specific documentation to support the
claim for preferential tariff treatment.
(1) Contents. The written request for
information, written questionnaire, or
its electronic equivalent will contain the
following:
(i) The objective and scope of the
verification, including the specific issue
that the verification is seeking to
resolve; and
(ii) Sufficient information to identify
the good or material that is the subject
of the verification.
(2) Availability of records—(i)
Verification of a good. The importer,
exporter, or producer must make the
records, which are required to be
maintained to demonstrate that the good
qualifies for preferential tariff treatment
under the USMCA, available for
inspection by a CBP official conducting
a verification. CBP may deny the claim
for preferential tariff treatment of the
good for failure to maintain the required
records or if a CBP official is denied
access to the records.
(ii) Verification of a material. During
the verification of a material, any
records in the material producer’s
possession demonstrating that the
material qualifies as originating must be
made available for inspection by a CBP
official conducting a verification. CBP
may consider the material that is used
in the production of the good and is the
subject of the verification to be nonoriginating material if a CBP official is
denied access to these records.
(b) Notification of a verification visit.
Prior to conducting a verification visit
in Canada or Mexico, CBP will provide
the exporter or producer, using one of
the communication means specified in
paragraph (d)(2) of this section, with a
notification stating the intent to conduct
a verification visit and containing the
following:
(1) The objective and scope of the
verification, including the specific issue

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that the verification is seeking to
resolve;
(2) Sufficient information to identify
the good or material that is the subject
of the verification;
(3) A request for the written consent
of the exporter or producer whose
premises are going to be visited;
(4) The legal authority for the visit;
(5) The proposed date and location of
the visit;
(6) The specific purpose of the visit;
and
(7) The names and titles of the U.S.
officials conducting the visit.
(c) Importer notification. When CBP
initiates a verification by sending a
request for information or questionnaire
under paragraph (a) of this section to an
exporter or producer or by sending a
notification of a verification visit under
paragraph (b) of this section, CBP will
notify the importer claiming preferential
tariff treatment of the good that CBP has
initiated a verification of that good,
subject to the confidentiality provisions
in § 182.2.
(d) Means of communications. (1) For
purposes of a verification, it is sufficient
for CBP to use the contact information
provided in the certification of origin for
any communication sent to the
importer, exporter, or producer.
(2) For purposes of a verification, CBP
will send all communication to the
exporter or producer by any means that
can produce a confirmation of receipt
including:
(i) Electronic mail;
(ii) International courier services;
(iii) Certified or registered mail
services; or
(iv) A CBP-authorized electronic data
interchange system.
(e) Time periods. Any time periods
specified in this subpart begin from the
date of confirmation of receipt, provided
for in paragraph (d)(2) of this section,
when sending communication to the
exporter or producer, and begin from
the date the communication is sent
when sending communication to the
importer.
(f) Response time for a request for
information, a questionnaire, and a
notification of a verification visit—(1)
Request for information and
questionnaire. When CBP sends a
request for information or a
questionnaire, the importer, exporter, or
producer will have 30 days from the
date specified in paragraph (e) of this
section to respond and provide the
requested documentation. CBP may
deny the claim for preferential tariff
treatment of the good, or consider the
material that is used in the production
of the good to be non-originating
material, for failure to respond to the

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request for information subject to the
conditions in § 182.75(c)(1), or for
failure to respond to the questionnaire.
(2) Notification of a verification visit.
When CBP sends a notification of a
verification visit, the exporter or
producer will have 30 days from the
date specified in paragraph (e) of this
section to consent to or deny the
verification visit. CBP may deny the
claim for preferential tariff treatment of
the good, or consider the material that
is used in the production of the good to
be non-originating material, for failure
to provide consent for a verification
visit within the 30-day response period,
unless a postponement is requested in
accordance with § 182.74(b).
■ 51. Add § 182.74 to read as follows:
§ 182.74

Verification visit procedures.

(a) Written consent required. Prior to
conducting a verification visit in Canada
or Mexico, CBP must obtain the written
consent of the exporter or producer
whose premises are to be visited. The
exporter or producer must submit this
written consent, requested in the
notification of a verification visit under
§ 182.73(b)(3), to CBP through one of the
communication means specified in
§ 182.73(d)(2), within the time period
provided in § 182.73(f)(2), unless a
postponement is requested in
accordance with paragraph (b) of this
section.
(b) Postponement of a verification
visit—(1) Request for postponement by
an exporter or producer. Within 15 days
of confirmed receipt of the notification
of a verification visit, the exporter or
producer may, on a single occasion,
using one of the communication means
specified in § 182.73(d)(2), request the
postponement of the verification visit
for a period not to exceed 30 days from
the proposed date of the visit.
(2) Notification of a postponement.
CBP will notify the exporter or producer
when a postponement request under
paragraph (b)(1) of this section is
received and will provide the new date
of the verification visit. The Mexican or
Canadian customs administration where
the verification visit will occur may
also, within 15 days of confirmed
receipt of the notification of a
verification visit, postpone the
verification visit for a period not to
exceed 60 days from the proposed date
of the visit or for a longer period as CBP
and the Mexican or Canadian customs
administration may decide. CBP will
notify the exporter or producer if the
verification visit is postponed at the
request of the Mexican or Canadian
customs administration.
(c) Availability of records—(1)
Verification of a good. The exporter or

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producer must make the records, which
are required to be maintained to
demonstrate that the good qualifies for
preferential tariff treatment under the
USMCA, available for inspection by a
CBP official conducting a verification
and provide facilities for that inspection
during the verification visit. CBP may
deny the claim for preferential tariff
treatment of the good for failure to
maintain these records or if a CBP
official is denied access to these records.
(2) Verification of a material. During
the verification of a material, any
records in the material producer’s
possession demonstrating that the
material qualifies as originating must be
made available for inspection by a CBP
official conducting a verification. CBP
may consider the material that is the
used in the production of the good and
is the subject of the verification visit to
be non-originating material if a CBP
official is denied access to these records.
(d) Observers. The exporter or
producer may designate up to two
observers to be present during the
verification visit, if the exporter or
producer chooses, provided that:
(1) The observers do not participate in
a manner other than as observers;
(2) The failure of the exporter or
producer to designate observers does
not result in the postponement of the
visit; and
(3) The exporter or producer identifies
to CBP any observers designated to be
present during the visit.
■ 52. Add § 182.75 to subpart G to read
as follows:
§ 182.75

Determinations of origin.

(a) Contents. For verifications
initiated under this part, CBP will issue
a determination of origin that sets forth:
(1) A description of the good that was
the subject of the verification;
(2) A statement setting forth the
findings of facts made in connection
with the verification and upon which
the determination is based; and
(3) The legal basis for the
determination.
(b) Parties who will receive a
determination of origin. CBP will issue
the determination of origin to the
importer, and to the exporter or
producer who is subject to the
verification and either completed the
certification of origin or provided
information directly to CBP during the
verification, subject to the
confidentiality provisions in § 182.2,
within 120 days (or in exceptional cases
and upon notification to the parties,
within 210 days) after CBP has
determined that it has received all the
information necessary to issue a
determination of origin, including any

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information necessary from the exporter
or producer.
(c) Negative determinations—(1)
When a request for information must be
sent to the exporter or producer prior to
issuing a negative determination. If a
claim for preferential tariff treatment is
based on a certification of origin
completed by the exporter or producer,
and, in response to a request for
information, the importer does not
provide CBP with sufficient information
to verify or substantiate the claim, CBP
will send a written request for
information or its electronic equivalent
to the exporter or producer that
completed the certification of origin,
subject to the confidentiality provisions
in § 182.2, prior to issuing a negative
determination.
(2) Denial of preferential tariff
treatment. CBP may deny the claim for
preferential tariff treatment if:
(i) The certification of origin is not
submitted to CBP upon request as
required pursuant to § 182.12(a);
(ii) The claim or certification of origin
is invalid or based on inaccurate
information and is not corrected within
the required time period pursuant to
§ 182.11(c);
(iii) CBP determines that the importer,
exporter, or producer failed to provide
sufficient information to substantiate
the claim;
(iv) CBP determines that the good
does not qualify for preferential tariff
treatment, including failing to meet the
rules of origin requirements in General
Note 11, HTSUS, and Appendix A to
this part;
(v) The importer, exporter, or
producer fails to respond to the request
for information pursuant to
§ 182.73(f)(1) subject to the conditions
in § 182.75(c)(1);
(vi) The importer, exporter, or
producer fails to respond to the
questionnaire pursuant to § 182.73(f)(1);
(vii) The exporter or producer fails to
consent to a verification visit pursuant
to § 182.74;
(viii) The importer, exporter, or
producer fails to maintain records
demonstrating that the good qualifies for
preferential tariff treatment as required
pursuant to this part;
(ix) The importer, exporter, or
producer denies access, as requested by
CBP, to records or documentation that
are in its possession or required to be
maintained pursuant to this part;
(x) The exporter or producer denies
access to records or documentation that
are in its possession or required to be
maintained, or to facilities during a
verification visit as required pursuant to
this part;

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(xi) CBP finds a pattern of conduct
pursuant to § 182.76; or
(xii) CBP determines that any other
reason to deny a claim for preferential
tariff treatment as set forth in this part
applies
(3) Intent to deny. Prior to issuing a
negative determination, CBP will inform
the importer, and the exporter or
producer who is subject to the
verification and either completed the
certification of origin or provided
information directly to CBP during the
verification, of CBP’s intent to deny
preferential tariff treatment, subject to
the confidentiality provisions in § 182.2.
This intent to deny will contain the
preliminary results of the verification,
the effective date of the denial of
preferential tariff treatment, and a notice
to the importer, exporter, or producer
that CBP will provide 30 days to submit
additional information, including
documents, related to the preferential
tariff treatment of the good.
(4) Issuance of a negative
determination of origin. CBP will issue
a negative determination of origin to the
parties specified in paragraph (b) of this
section if CBP determines, at least 30
days after receipt by the importer,
exporter, or producer of the intent to
deny issued pursuant to paragraph (c)(3)
of this section, that one or more of the
reasons for denial of preferential tariff
treatment under paragraph (c)(2) of this
section continues to apply. In addition
to the contents of the determination set
forth in paragraph (a) of this section,
unless CBP determines that there is a
pattern of conduct of false or
unsupported representations pursuant
to § 182.76, a negative determination of
origin will provide the exporter or
producer with the information
necessary to file a protest as provided
for in 19 U.S.C. 1514(e) and part 174 of
this chapter.
■ 53. Add § 182.76 to subpart G to read
as follows:
§ 182.76 Repeated false or unsupported
preference claims.

Where the verification reveals a
pattern of conduct by the importer,
exporter, or producer of false or
unsupported representations relevant to
a claim that a good imported into the
United States qualifies for preferential
tariff treatment under the USMCA, CBP
may withhold preferential tariff
treatment under the USMCA for entries
of identical goods covered by
subsequent statements, declarations, or
certifications by that importer, exporter,
or producer until CBP determines that
representations of that person are in
conformity with this part and with
General Note 11, HTSUS.

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54. Revise subpart J consisting of
§§ 182.111 through 182.112 to read as
follows:

■

Subpart J—Commercial Samples and
Goods Returned after Repair or
Alteration
Sec.
182.111 Commercial samples of negligible
value.
182.112 Goods re-entered after repair or
alteration in Canada or Mexico.
§ 182.111 Commercial samples of
negligible value.

(a) General. Commercial samples of
negligible value imported from Canada
or Mexico may qualify for duty-free
entry under subheading 9811.00.60,
HTSUS. For purposes of this section,
‘‘commercial samples of negligible
value’’ means commercial samples
which have a value, individually or in
the aggregate as shipped, of not more
than one U.S. dollar, or the equivalent
amount in the currency of Canada or
Mexico, or which are so marked, torn,
perforated, or otherwise treated that
they are unsuitable for sale or for use
except as commercial samples.
(b) Qualification for duty-free entry.
Commercial samples of negligible value
imported from Canada or Mexico will
qualify for duty-free entry under
subheading 9811.00.60, HTSUS, only if:
(1) The samples are imported solely
for the purpose of soliciting orders for
foreign goods or services; and
(2) If valued over one U.S. dollar, the
samples are properly marked, torn,
perforated or otherwise treated prior to
arrival in the United States so that they
are unsuitable for sale or for use except
as commercial samples.
§ 182.112 Goods re-entered after repair or
alteration in Canada or Mexico.

(a) General. This section sets forth the
rules that apply for purposes of
obtaining duty-free treatment on goods
returned after repair or alteration in
Canada or Mexico as provided for in
subheadings 9802.00.40 and 9802.00.50,
HTSUS. Goods returned after having
been repaired or altered in Canada or
Mexico, regardless of whether the repair
or alteration could be performed in the
United States or has increased the value
of the good and regardless of their
origin, are eligible for duty-free
treatment, provided that the
requirements of this section are met. For
purposes of this section, ‘‘repairs or
alterations’’ means restoration, addition,
renovation, re-dyeing, cleaning, resterilizing, or other treatment that does
not destroy the essential characteristics
of, or create a new or commercially

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Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations
different good from, the good exported
from the United States.
(b) Goods not eligible for duty-free
treatment after repair or alteration. The
duty-free treatment referred to in
paragraph (a) of this section will not
apply to goods that:
(1) In their condition, as exported
from the United States to Canada or
Mexico, are incomplete for their
intended use and for which the
processing operation performed in
Canada or Mexico constitutes an
operation that is performed as a matter
of course in the preparation or
manufacture of finished goods; or
(2) Are imported under a dutydeferral program that are exported for
repair or alteration and are not reimported under a duty-deferral program.
(c) Documentation. The provisions of
§ 10.8(a), (b), and (c) of this chapter,
relating to the documentary
requirements for goods entered under
subheading 9802.00.40 or 9802.00.50,
HTSUS, will apply in connection with
the entry of goods which are returned
from Canada or Mexico after having
been exported for repairs or alterations
and which are claimed to be duty-free.
■ 55. Revise subpart K consisting of
§§ 182.121 through 182.124 to read as
follows:
Subpart K—Penalties
Sec.
182.121 General.
182.122 Corrected claim or certification of
origin by importers
182.123 Corrected certification of origin by
U.S. exporters or producers
182.124 Framework for correcting claims or
certifications of origin
§ 182.121

General.

Except as otherwise provided in this
subpart, all criminal, civil, or
administrative penalties which may be
imposed on U.S. importers, exporters,
and producers for violations of the
customs and related U.S. laws and
regulations will also apply to U.S.
importers, exporters, and producers for
violations of the U.S. laws and
regulations relating to the USMCA.

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§ 182.122 Corrected claim or certification
of origin by importers.

An importer who makes a corrected
claim under § 182.11(c) will not be
subject to civil or administrative
penalties under 19 U.S.C. 1592 for
having made an incorrect claim or
having submitted an incorrect
certification of origin, provided that the
corrected claim is promptly and
voluntarily made in accordance with
§ 182.124.

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§ 182.123 Corrected certification of origin
by U.S. exporters or producers.

Civil or administrative penalties
provided for under 19 U.S.C. 1592 will
not be imposed on an exporter or
producer who completed a certification
of origin for a good exported from the
United States to Canada or Mexico
when the exporter or producer promptly
and voluntarily provides written
notification pursuant to §§ 182.21(b)
and 182.124 with respect to the making
of an incorrect certification of origin.
§ 182.124 Framework for correcting claims
or certifications of origin.

(a) ‘‘Promptly and voluntarily’’
defined. Except as provided for in
paragraph (b) of this section, for
purposes of this part, the making of a
corrected claim or certification of origin
by an importer or the providing of
written notification of an incorrect
certification of origin by an exporter or
producer will be deemed to have been
done promptly and voluntarily if:
(1)(i) Done before the commencement
of a formal investigation, within the
meaning of § 162.74(g) of this chapter;
or
(ii) Done before any of the events
specified in § 162.74(i) of this chapter
has occurred; or
(iii) Done within 30 days after the
importer, exporter, or producer initially
becomes aware that the claim or
certification is incorrect; and
(2) Accompanied by a statement
setting forth the information specified in
paragraph (c) of this section; and
(3) In the case of a corrected claim or
certification of origin by an importer,
accompanied or followed by a tender of
any actual loss of duties and
merchandise processing fees, if
applicable, in accordance with
paragraph (d) of this section.
(b) Exception in cases involving fraud
or subsequent incorrect claims—(1)
Fraud. Notwithstanding paragraph (a) of
this section, a person who acted
fraudulently in making an incorrect
claim or certification of origin may not
make a voluntary correction of that
claim or certification of origin. For
purposes of this paragraph, the term
‘‘fraud’’ will have the meaning set forth
in paragraph (C)(3) of Appendix B to
part 171 of this chapter.
(2) Subsequent incorrect claims. An
importer who makes one or more
incorrect claims after becoming aware
that a claim involving the same
merchandise and circumstances is
invalid may not make a voluntary
correction of the subsequent claims
pursuant to paragraph (a) of this section.
(c) Statement. For purposes of this
part, each corrected claim or

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certification of origin must be
accompanied by a statement, submitted
in writing or via a CBP-authorized
electronic data interchange system,
which:
(1) Identifies the class or kind of good
to which the incorrect claim or
certification of origin relates;
(2) In the case of a corrected claim or
certification of origin by an importer,
identifies each affected import
transaction, including each port of
importation and the approximate date of
each importation;
(3) In the case of a written notification
of an incorrect certification of origin by
an exporter or producer, identifies each
affected export transaction, including
each port of exportation and the
approximate date of each exportation. A
producer who provides written
notification that certain information in a
certification of origin is incorrect and
who is unable to identify the specific
export transactions under this paragraph
must provide as much information
concerning those transactions as the
producer, by the exercise of good faith
and due diligence, is able to obtain;
(4) Specifies the nature of the
incorrect statements or omissions
regarding the claim or certification of
origin; and
(5) Sets forth, to the best of the
person’s knowledge, the true and
accurate information or data which
should have been covered by or
provided in the claim or certification of
origin, and states that the person will
provide any additional information or
data which is unknown at the time of
making the corrected claim or
certification of origin within 30 days or
within any extension of that 30-day
period as CBP may permit in order for
the person to obtain the information or
data.
(d) Tender of actual loss of duties. A
U.S. importer who makes a corrected
claim must tender any actual loss of
duties at the time of making the
corrected claim, or within 30 days
thereafter, or within any extension of
that 30-day period as CBP may allow in
order for the importer to obtain the
information or data necessary to
calculate the duties owed.
PART 190—MODERNIZED DRAWBACK
56. The general and specific authority
citations for part 190 continue to read as
follows:

■

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202
(General Note 3(i), Harmonized Tariff
Schedule of the United States), 1313, 1624;
§§ 190.2, 190.10, 190.15, 190.23, 190.38,
190.51 issued under 19 U.S.C. 1508;

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§ 190.0

Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations
[Amended]

57. Amend § 190.0 by adding the
phrase ‘‘, and provisions relating to the
Agreement Between the United States of
America, the United Mexican States,
and Canada (USMCA) are contained in
subpart E of part 182 of this chapter’’
after the words ‘‘part 181 of this
chapter’’.

■

§ 190.0a

[Amended]

58. Amend § 190.0a as follows:
■ a. Add the words ‘‘and USMCA’’ after
the term ‘‘NAFTA’’ in the paragraph
heading;

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■

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b. Add the words ‘‘or part 182’’ after
the number ‘‘181’’.

■

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§ 190.51

[Amended]

59. Amend § 190.51(a)(2)(xv) as
follows:
■ a. Add the words ‘‘and USMCA’’ after
the words ‘‘For NAFTA’’;
■ b. Remove the words ‘‘part 181’’ and
add in their place the words ‘‘parts 181
and 182’’;
■ c. Remove the words ‘‘to NAFTA
countries’’.
Troy A. Miller, the Senior Official
Performing the Duties of the
Commissioner, having reviewed and
approved this document, is delegating
■

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the authority to electronically sign this
document to Robert F. Altneu, who is
the Director of the Regulations and
Disclosure Law Division for CBP, for
purposes of publication in the Federal
Register.
Robert F. Altneu,
Director, Regulations & Disclosure Law
Division, Regulations & Rulings, Office of
Trade, U.S. Customs and Border Protection.
Approved:
Timothy E. Skud,
Deputy Assistant Secretary of the Treasury.
[FR Doc. 2021–14264 Filed 7–1–21; 11:15 am]
BILLING CODE 9111–14–P

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