19 CFR 10.207 - Procedures for filing duty-free treatment claim and submitting supporting documentation.

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§ 10.207 Procedures for filing duty-free treatment claim and submitting supporting documentation.
(a) Filing claim for duty-free treatment. Except as provided in paragraph (c) of this section, a claim for duty-free treatment under the ATPA may be made at the time of filing the entry summary by placing the symbol “J” as a prefix to the Harmonized Tariff Schedule of the United States subheading number applicable to each article for which duty-free treatment is claimed on that document.
(b) Shipments covered by a formal entry—
(1) Articles not wholly the growth, product, or manufacture of a beneficiary country—
(i) Declaration. In a case involving an article covered by a formal entry for which duty-free treatment is claimed under the ATPA and which is not wholly the growth, product, or manufacture of a single beneficiary country as defined in § 10.202(a), the exporter or other appropriate party having knowledge of the relevant facts in the beneficiary country as defined in § 10.202(a) where the article was produced or last processed shall be prepared to submit directly to the port director, upon request, a declaration setting forth all pertinent detailed information concerning the production or manufacture of the article. When requested by the port director, the declaration shall be prepared in substantially the following form:
ATPA DECLARATION
I, ______ (name), hereby declare that the articles described below (a) were produced or manufactured in ______ (country) by means of processing operations performed in that country as set forth below and were also subjected to processing operations in the other beneficiary country or countries (including the Commonwealth of Puerto Rico, the U.S. Virgin Islands, and any CBI beneficiary country) as set forth below and (b) incorporate materials produced in the country named above or in any other beneficiary country or countries (including the Commonwealth of Puerto Rico, the U.S. Virgin Islands, and any CBI beneficiary country) or in the customs territory of the United States (other than the Commonwealth of Puerto Rico) as set forth below:
Number and date of invoices Description of articles and quantity Processing operations performed on articles Material produced in a beneficiary country or in the U.S.
Description of processing operations and country of processing Direct costs of processing operations Description of material, production process, and country of production Cost or value of material
Date
Address
Signature
Title
(ii) Retention of records and submission of declaration. The information necessary for the preparation of the declaration shall be retained in the files of the party responsible for its preparation and submission for a period of 5 years. In the event that the port director requests submission of the declaration during the 5-year period, it shall be submitted by the appropriate party directly to the port director within 60 days of the date of the request or such additional period as the port director may allow for good cause shown. Failure to submit the declaration in a timely fashion will result in a denial of duty-free treatment.
(iii) Value added after final exportation. In a case in which value is added to an article in the Commonwealth of Puerto Rico or in the United States after final exportation of the article from a beneficiary country as defined in § 10.202(a), in order to ensure compliance with the value requirement under § 10.206(a), the declaration provided for in paragraph (b)(1)(i) of this section shall be filed by the importer or consignee with the entry summary. The declaration shall be completed by the party responsible for the addition of such value.
(2) Articles wholly the growth, product, or manufacture of a beneficiary country. In a case involving an article covered by a formal entry for which duty-free treatment is claimed under the ATPA and which is wholly the growth, product, or manufacture of a single beneficiary country as defined in § 10.202(a), a statement to that effect shall be included on the commercial invoice provided to Customs.
(c) Shipments covered by an informal entry. The normal procedure for filing a claim for duty-free treatment as set forth in paragraph (a) of this section need not be followed, and the filing of the declaration provided for in paragraph (b)(1)(i) of this section will not be required, in a case involving a shipment covered by an informal entry. However, the port director may require submission of such other evidence of entitlement to duty-free treatment as deemed necessary.
(d) Evidence of direct importation—
(1) Submission. The port director may require that appropriate shipping papers, invoices, or other documents be submitted within 60 days of the date of entry as evidence that the articles were “imported directly”, as that term is defined in § 10.204.
(2) Waiver. The port director may waive the submission of evidence of direct importation when otherwise satisfied, taking into consideration the kind and value of the merchandise, that the merchandise was, in fact, imported directly and that it otherwise clearly qualifies for duty-free treatment under the ATPA.
(e) Verification of documentation. The documentation submitted under this section to demonstrate compliance with the requirements for duty-free treatment under the ATPA shall be subject to such verification as the port director deems necessary. In the event that the port director is prevented from obtaining the necessary verification, the port director may treat the entry as fully dutiable.

Title 19 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 19.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2013-10-23; vol. 78 # 205 - Wednesday, October 23, 2013
    1. 78 FR 63052 - United States-Panama Trade Promotion Agreement
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Interim regulations; solicitation of comments.
      Interim rule effective October 23, 2013; comments must be received by December 23, 2013.
      19 CFR Parts 10, 24, 162, 163, and 178

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 15 - COMMERCE AND TRADE
U.S. Code: Title 19 - CUSTOMS DUTIES

§ 66 - Rules and forms prescribed by Secretary

§ 1202 - Harmonized Tariff Schedule

§ 1309 - Supplies for certain vessels and aircraft

§ 1313 - Drawback and refunds

§ 1317 - Tobacco products; supplies for certain vessels and aircraft

§ 1321 - Administrative exemptions

§ 1322 - International traffic and rescue work; United States-Mexico Boundary Treaty of 1970

§ 1401a - Value

§ 1402 - Repealed.

§ 1434 - Entry; vessels

§ 1435 - Repealed.

§ 1481 - Invoice; contents

§ 1484 - Entry of merchandise

§ 1486 - Administration of oaths

§ 1498 - Entry under regulations

§ 1508 - Recordkeeping

§ 1520 - Refunds and errors

§ 1557 - Entry for warehouse

§ 1623 - Bonds and other security

§ 1624 - General regulations

§ 2112 note - Barriers to and other distortions of trade

§ 2461 - Authority to extend preferences

§ 2462 - Designation of beneficiary developing countries

§ 2463 - Designation of eligible articles

§ 2464 - Review and report to Congress

§ 2465 - Date of termination

§ 2466 - Agricultural exports of beneficiary developing countries

§ 2466a - Designation of sub-Saharan African countries for certain benefits

§ 2466b - Termination of benefits for sub-Saharan African countries

§ 2467 - Definitions

§ 2501 - Short title

§ 2701 - Authority to grant duty-free treatment

§ 2702 - Beneficiary country

§ 2703 - Eligible articles

§ 2703a - Special rules for Haiti

19 U.S. Code § 2703a - Special rules for Haiti

§ 2704 - International Trade Commission reports on impact of Caribbean Basin Economic Recovery Program

§ 2705 - Impact study by Secretary of Labor

§ 2706 - Effective date

§ 2707 - Center for the Study of Western Hemispheric Trade

§ 3203 - Eligible articles

§ 3314 - Implementing actions in anticipation of entry into force and initial regulations

§ 3592 - Rules of origin for textile and apparel products

§ 3721 - Treatment of certain textiles and apparel

§ 3805 - Implementation of trade agreements

§ 4001 note - Purposes

USC: Title 26a
Statutes at Large
Public Laws

Title 19 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 19 CFR 10 after this date.

  • 2013-10-23; vol. 78 # 205 - Wednesday, October 23, 2013
    1. 78 FR 63052 - United States-Panama Trade Promotion Agreement
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, DEPARTMENT OF HOMELAND SECURITY, U.S. Customs and Border Protection
      Interim regulations; solicitation of comments.
      Interim rule effective October 23, 2013; comments must be received by December 23, 2013.
      19 CFR Parts 10, 24, 162, 163, and 178