[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: 19CFR181.99]

[Page 387-388]
 
                        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 I--Advance Ruling Procedures
 
Sec. 181.99  Issuance of NAFTA advance rulings or other advice.

    (a) NAFTA advance ruling letters--(1) General. Except as otherwise 
provided in paragraph (a)(2) of this section, Customs will, within 120 
calendar days of receipt of a request, including any required 
information supplemental thereto, issue an advance ruling letter in the 
English language setting forth the position of Customs and the reasons 
therefor with respect to a specifically described Customs transaction 
whenever a request for such an advance ruling is submitted in accordance 
with the provisions of this subpart and it is in the sound 
administration of the NAFTA provisions to do so. Otherwise, a request 
for an advance ruling will be answered by an information letter or, in 
those situations in which general information is likely to be of little 
or no value, by a letter stating that no advance ruling can be issued. 
In the course of evaluating the advance ruling

[[Page 388]]

request Customs may solicit supplemental information from the person 
requesting the advance ruling. The submission of supplemental 
information will extend the time for response. The time for response 
will also be extended if it is necessary to obtain information from 
other government agencies or in the form of a laboratory analysis.
    (2) Submission of NAFTA advance ruling letters to field offices. Any 
importer engaging in a NAFTA transaction with respect to which an 
advance ruling letter has been issued under this subpart either must 
ensure that a copy of the advance ruling letter is attached to the 
documents filed with the appropriate Customs office in connection with 
that transaction or must otherwise indicate with the information filed 
for that transaction that an advance ruling has been received. Any 
person receiving an advance ruling stating Customs determination must 
set forth such determination in the documents or information filed in 
connection with any subsequent entry of that merchandise; failure to do 
so may result in a rejection of the entry and the imposition of such 
penalties as may be appropriate. An advance ruling received after the 
filing of such documents or information must immediately be brought to 
the attention of the appropriate Customs field office.
    (3) Disclosure of NAFTA advance ruling letters. No part of the 
advance ruling letter, including names, addresses, or information 
relating to the business transactions of private parties, shall be 
deemed to constitute privileged or confidential commercial or financial 
information or trade secrets exempt from disclosure pursuant to the 
Freedom of Information Act, as amended (5 U.S.C. 552), and part 103 of 
this chapter, or shall be deemed to be subject to the confidentiality 
principle set forth in Sec. 181.121 of this part, unless, as provided in 
Sec. 181.93(b)(7) of this part, the information claimed to be exempt 
from disclosure is clearly identified and a valid basis for 
nondisclosure is set forth. Before the issuance of the advance ruling 
letter, the person submitting the advance ruling request will be 
notified of any decision adverse to his request for nondisclosure and 
will, upon written request to Customs within 10 working days of the date 
of notification, be permitted to withdraw the advance ruling request. If 
in the opinion of Customs an impasse exists on the issue of 
confidentiality and the person who submitted the advance ruling request 
does not withdraw the request, Customs will decline to issue the advance 
ruling. All advance ruling letters issued by Customs will be available, 
upon written request, for inspection and copying by any person (with any 
portions determined to be exempt from disclosure deleted).
    (4) Penalties for misrepresented or omitted material facts or for 
noncompliance. If Customs determines that an issued advance ruling was 
based on incorrect information, the person to whom the advance ruling 
was issued may be subject to appropriate penalties unless that person 
demonstrates that he used reasonable care and acted in good faith in 
presenting the facts and circumstances on which the advance ruling was 
based. In addition, Customs may apply such measures as the circumstances 
may warrant in a case where a person to whom an advance ruling was 
issued has failed to act in accordance with the terms and conditions of 
the advance ruling.
    (b) Other NAFTA advice and guidance. The Headquarters Office may on 
its own initiative from time to time issue other external advice and 
guidance with respect to issues or transactions arising under the NAFTA 
which come to its attention. Such NAFTA advice and guidance, which 
represent the official position of Customs and which are likely to be of 
widespread interest and application, are published in the Customs 
Bulletin, as described in Sec. 181.101 of this part. Nothing in this 
subpart shall preclude Customs from issuing advice and guidance to its 
field offices concerning the application of the NAFTA.