19 CFR 10.850 - Verification of claim for duty-free treatment.

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§ 10.850 Verification of claim for duty-free treatment.

(a)General. A claim for duty-free treatment made under § 10.847 of this subpart, including any declaration of compliance or other information submitted to CBP in support of the claim, will be subject to whatever verification CBP deems necessary. In the event that CBP is provided with insufficient information to verify or substantiate the claim, including the statements and information contained in a declaration of compliance (if required under § 10.844(a)(4)(v) or § 10.848(a) of this subpart), CBP may deny the claim for duty-free treatment.

(b)Documentation and information subject to verification. A verification of a claim for duty-free treatment under § 10.847 of this subpart may involve, but need not be limited to, a review of:

(1) All records required to be made, kept, and made available to CBP by the importer, the producer, the entity controlling production, or any other person under part 163 of this chapter; and

(2) The documentation and information set forth in paragraphs (b)(2)(i) through (b)(2)(v) of this section, when requested by CBP. This documentation and information may be made available to CBP by the importer or the importer may arrange to have the documentation and information made available to CBP directly by the exporter, producer, or entity controlling production:

(i) Documentation and other information regarding all apparel articles that meet the requirements specified in § 10.843(a) of this subpart that were exported to the United States and that were entered during the applicable one-year period, whether or not a claim for duty-free treatment was made under § 10.847 of this subpart. Those records and other information include, but are not limited to, work orders and other production records, purchase orders, invoices, bills of lading and other shipping documents;

(ii) Records to document the cost of all yarn, fabric, fabric components, and knit-to-shape components that were used in the production of the articles in question, such as purchase orders, invoices, bills of lading and other shipping documents, and customs import and clearance documents, work orders and other production records, and inventory control records;

(iii) Records to document the direct costs of processing operations performed in Haiti or one or more eligible countries described in § 10.844(c) of this subpart, such as direct labor and fringe expenses, machinery and tooling costs, factory expenses, and testing and inspection expenses that were incurred in production;

(iv) Affidavits or statements of origin that certify who manufactured the yarn, fabric, fabric components and knit-to-shape components. The affidavit or statement of origin should include a product description, name and address of the producer, and the date the articles were produced. An affidavit for fabric components should state whether or not subassembly operations occurred; and

(v) Summary accounting and financial records which relate to the source records provided for in paragraphs (b)(2)(i) through (b)(2)(iii) of this section.

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. Pub. L. 96–39, title II, § 201(b), July 26, 1979, 93 Stat. 201

§ 1434 - Entry; vessels

§ 1435 - Repealed. Pub. L. 103–182, title VI, § 690(b)(2), Dec. 8, 1993, 107 Stat. 2223

§ 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

Statutes at Large
Public Laws