Importers of Merchandise Subject to Actual Use Provisions

In accordance with 19 CFR 10.137, importers of goods subject to the actual use provisions of the Harmonized Tariff Schedule of the United States (HTSUS) are required to maintain detailed records to establish that these goods were actually used as contemplated by the law and to support the importer's claim for a free or reduced rate of duty.

The latest form for Importers of Merchandise Subject to Actual Use Provisions expires 2022-11-30 and can be found here.