(a) Declaration. In connection with a claim for preferential tariff treatment, or for the exemption from the merchandise processing fee, for a good under the NAFTA, the U.S. importer must make a formal declaration that the good qualifies for such treatment. The declaration may be made by including on the entry summary, or equivalent documentation, including electronic submissions, the symbol “CA” for a good of Canada, or the symbol “MX” for a good of Mexico, as a prefix to the subheading of the HTSUS under which each qualifying good is classified. Except as otherwise provided in 19 CFR 181.22 and except in the case of a good to which Appendix 6.B to Annex 300-B of the NAFTA applies (see also 19 CFR 102.25), the declaration must be based on a complete and properly executed original Certificate of Origin, or copy thereof, which is in the possession of the importer and which covers the good being imported.
(b) Corrected declaration. If, after making the declaration required under paragraph (a) of this section or under § 181.32(b)(2) of this part, the U.S. importer has reason to believe that a Certificate of Origin on which a declaration was based contains information that is not correct, the importer shall within 30 calendar days after the date of discovery of the error make a corrected declaration and pay any duties that may be due. A corrected declaration shall be effected by submission of a letter or other written statement to the CBP office where the original declaration was filed.
[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by CBP Dec. 07-76, 72 FR 52782, Sept. 17, 2007]
Notes of Decisions
Xerox Corp. v. United States, 423 F.3d 1356 (Fed. Cir. 2005).
· cites it 6× “NAFTA for its goods at the time of entry, as provided by 19 C.F.R. § 181.21 , or make a post-importation claim within a year of entry, as required by 19 U.”
Corrpro Companies, Inc. v. United States, 433 F.3d 1360 (Fed. Cir. 2006).
· cites it 2× “As provided in Articles 501(1) and 503(1) of NAFTA, implemented in 19 C.F.R. § 181.21 (a), an importer seeking preferential tariff treatment under NAFTA must make a written declaration that the goods qualify for NAFTA treatment and must base that declaration on a properly…”
Ford Motor Co. v. United States, 635 F.3d 550 (Fed. Cir. 2011).
“§§ 3301-3473 ), and 19 C.F.R. § 181.21 . An importer that does not meet these requirements at the time of entry is not barred from making a claim for preferential treatment.”
Cummins Engine Co. v. United States, 83 F. Supp. 2d 1366 (Ct. Intl. Trade 1999).
“]" 19 C.F.R. § 181.21 (1995). Here, it is apparent that Plaintiff based its claim for NAFTA preferential treatment on a properly executed Certificate of Origin.”
United States v. Aegis Sec. Ins. Co., 2018 CIT 29 (Ct. Intl. Trade 2018).
“" 19 C.F.R. § 181.21 (a) (2008). 4 MPFs are administrative fees owed on most imports into the United States.”
Int'l Fid. Ins. Co. v. United States, 2017 CIT 64 (Ct. Intl. Trade 2017).
“Preferential tariff treatment, however, is not automatic, and an importer must make a written declaration that the goods qualify for NAFTA treatment based on a “complete and properly executed original Certificate of Origin 19 C.F.R. § 181.21 (a) (2007). To substantiate the…”
United States v. Ford Motor Co., 516 F. Supp. 2d 770 (W.D. Tex. 2007).
· cites it 3× “19 C.F.R. § 181.21 (a) (2007). The written declaration is based upon and supported by a NAFTA Certificate of Origin.”
Xerox Corp. v. United States (Fed. Cir. 2005).
· cites it 6× “Because Xerox did not claim preferential treatment under NAFTA for its goods at the time of entry, as provided by 19 C.F.R. § 181.21 , or make a post-importation claim within a year of entry, as required by 19 U.”
United States v. Tip Top Pants, Inc., 2010 CIT 5 (Ct. Intl. Trade 2010).
“See 19 C.F.R. § 181.21 (2002). 8 The submissions of the parties do not address the question of whether defendant Tip Ibp filed a retroactive claim for NAFTA preferential tariff treatment.”
Corrpro Companies, Inc. v. United States, 2004 CIT 116 (Ct. Intl. Trade 2004).
· cites it 3× “Corrpro did not make a claim for NAFTA treatment at the time of entry as provided by 19 C.F.R. § 181.21 (a), nor did it file a post-importation NAFTA claim within one year of the date of importation under 19 U.”
Xerox Corp. v. United States, 28 Ct. Int'l Trade 1667 (Ct. Intl. Trade 2004).
· cites it 3× “Xerox did not claim duty-free treatment at the time of entry because it did not possess the certificates of origin required by 19 C.F.R. § 181.21 . The United States Custom Service liquidated these entries “as entered” in December 1998 and January 1999.”
— 19 C.F.R. § 181.21(a) — 2 cases
Corrpro Companies, Inc. v. United States, 2004 CIT 116 (Ct. Intl. Trade 2004).
“Corrpro did not make a claim for NAFTA treatment at the time of entry as provided by 19 C.F.R. § 181.21 (a), nor did it file a post-importation NAFTA claim within one year of the date of importation under 19 U.”
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