[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR181.21]

[Page 358]
 
                        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 C--Import Requirements
 
Sec. 181.21  Filing of claim for preferential tariff treatment upon importation.


    (a) Declaration. In connection with a claim for preferential tariff 
treatment for a good under the NAFTA, the U.S. importer shall make a 
written declaration that the good qualifies for such treatment. The 
written declaration may be made by including on the entry summary, or 
equivalent documentation, the symbol ``CA'' for a good of Canada, or the 
symbol ``MX'' for a good of Mexico, as a prefix to the subheading of the 
HTSUS under which each qualifying good is classified. Except as 
otherwise provided in Sec. 181.22 of this part and except in the case of 
a good to which appendix 6.B. to Annex 300-B of the NAFTA applies (see, 
however, Sec. 12.132 of this chapter), the declaration shall be based on 
a complete and properly executed original Certificate of Origin, or copy 
thereof, which is in the possession of the importer and which covers the 
good being imported.
    (b) Corrected declaration. If, after making the declaration required 
under paragraph (a) of this section or under Sec. 181.32(b)(2) of this 
part, the U.S. importer has reason to believe that a Certificate of 
Origin on which a declaration was based contains information that is not 
correct, the importer shall within 30 calendar days after the date of 
discovery of the error make a corrected declaration and pay any duties 
that may be due. A corrected declaration shall be effected by submission 
of a letter or other written statement to the Customs office where the 
original declaration was filed.