19 C.F.R. § 10.134

Declaration of intent

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A showing of intent by the importer as to the actual use of imported merchandise shall be made by filing with the entry for consumption or for warehouse a declaration as to the intended use of the merchandise, or by entering the proper subheading of an actual use provision of the Harmonized Tariff Schedule of the United States (HTSUS) and the reduced or free rate of duty on the entry form. Entry made under an actual use provision of the HTSUS may be construed as a declaration that the merchandise is entered to be used for the purpose stated in the HTSUS, provided the Center director is satisfied the merchandise will be so used. However, the Center director shall require a written declaration to be filed if he is not satisfied that merchandise entered under an actual use provision will be used for the purposes stated in the HTSUS.

[T.D. 71-139, 36 FR 10726, June 2, 1971, as amended by T.D. 89-1, 53 FR 51252, Dec. 21, 1988]

Notes of Decisions

Cited in 2 cases, 1997–2007 · leading case: Tradewind Farms, Inc. v. United States, 2007 CIT 62 (Ct. Intl. Trade 2007).

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Tradewind Farms, Inc. v. United States, 2007 CIT 62 (Ct. Intl. Trade 2007). · cites it 4× “19 C.F.R. § 10.134 . Thus, under this regulation it is not sufficient that an importer intend a particular use for its merchandise, it must demonstrate that intention at the time of entry by following specific procedures.”

Clarendon Mktg., Inc. v. United States, 21 Ct. Int'l Trade 59 (Ct. Intl. Trade 1997). “Federal regulations have formalized these requirements: under the heading “Rate of Duty Dependent Upon Actual Use”, the Code of Federal Regulations provides that in order for entries to qualify under an actual use provision, the importer must: (1) file a declaration of intended…”

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