[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: 19CFR181.99]



[Page 392-393]

 

                        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 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 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



[[Page 393]]



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.