[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR181.32]

[Page 356]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 181--NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents
 
             Subpart D--Post-Importation Duty Refund Claims
 
Sec. 181.32  Filing procedures.

    (a) Place of filing. A post-importation claim for a refund under 
Sec. 181.31 of this part shall be filed with the director of the port at 
which the entry covering the good was filed.
    (b) Contents of claim. A post-importation claim for a refund shall 
be filed by presentation of the following:
    (1) A written declaration stating that the good qualified as an 
originating good at the time of importation and setting forth the number 
and date of the entry covering the good;
    (2) Subject to Sec. 181.22(d) of this part, a copy of each 
Certificate of Origin (see Sec. 181.11 of this part) pertaining to the 
good;
    (3) A written statement indicating whether or not 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 shall identify each recipient by name, Customs 
identification number and address and shall specify the date on which 
the documentation was provided;
    (4) A written statement indicating whether or not the importer of 
the good is aware of any claim for refund, waiver or reduction of duties 
relating to the good within the meaning of Article 303 of the NAFTA (see 
subpart E of this part). If the importer is aware of any such claim, the 
statement shall identify each claim by number and date and shall 
identify the person who made the claim by name, Customs identification 
number and address; and
    (5) A written statement indicating whether or not any person has 
filed a protest or a petition or request for reliquidation relating to 
the good under any provision of law, and if any such protest or petition 
or request for reliquidation has been filed, the statement shall 
identify the protest, petition or request by number and date.