[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR181.21]



[Page 358-359]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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



[[Page 359]]



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.