[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR10.21]

[Page 99]
 
                        TITLE 19--CUSTOMS DUTIES
 
   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 
              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
 
PART 10_ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.
--Table of Contents
 
                      Subpart A_General Provisions
 
Sec. 10.21  Updating cost data and other information.

    When a claim for the exemption is predicated on estimated cost data 
furnished either in advance of or at the time of entry, this fact should 
be clearly stated in writing at the time of entry, and suspension of 
liquidation may be requested by the importer or his agent pending the 
furnishing of actual cost data. Actual cost data must be submitted as 
soon as accounting procedures permit. To insure that information used 
for Customs purposes is reasonably current, the importer shall 
ordinarily be required to furnish updated cost and assembly data at 
least every six months, regardless of whether he considers that 
significant changes have occurred. The 6-month period for the submission 
of updated cost or other data may be extended by the port director if 
such extension is appropriate for the type of merchandise involved, or 
because of the accounting period normally used in the trade, or because 
of other relevant circumstances.

[T.D. 75-230, 40 FR 43025, Sept. 18, 1975]