[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: 19CFR181.32]



[Page 361]

 

                        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 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.