Preferential origin claim requires documented proof and specified bill entries or may be denied if invalid or inapplicable. To claim preferential tariff, the importer or agent must declare origin in the bill of entry, indicate the tariff notification, produce a proof of origin for each claimed item, and enter proof details (reference number, date of issuance, originating criteria, accumulation/cumulation, back-to-back issuance, and direct transport). The proper officer may deny the claim and mark the proof as 'INAPPLICABLE' if the proof is incomplete or not in prescribed format, contains unauthenticated alterations, is expired, or covers an item not eligible for preferential treatment including goods not covered by the tariff notification or where the product-specific rule does not apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Preferential origin claim requires documented proof and specified bill entries or may be denied if invalid or inapplicable.
To claim preferential tariff, the importer or agent must declare origin in the bill of entry, indicate the tariff notification, produce a proof of origin for each claimed item, and enter proof details (reference number, date of issuance, originating criteria, accumulation/cumulation, back-to-back issuance, and direct transport). The proper officer may deny the claim and mark the proof as "INAPPLICABLE" if the proof is incomplete or not in prescribed format, contains unauthenticated alterations, is expired, or covers an item not eligible for preferential treatment including goods not covered by the tariff notification or where the product-specific rule does not apply.
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