Preferential tariff claims require proof of origin details in the bill of entry and may be denied for invalid certificates. Preferential tariff treatment under a trade agreement requires a declaration in the bill of entry, identification of the applicable tariff notification, production of proof of origin, and entry of key proof details including reference number, issue date, originating criteria, accumulation or cumulation, back-to-back issuance, and direct transport from the country of origin. The proper officer may deny the claim without verification where the proof is incomplete, not in the prescribed format, contains unauthenticated alterations, is time-barred, or relates to goods not eligible for preferential tariff treatment, and the proof must then be marked INAPPLICABLE.
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 tariff claims require proof of origin details in the bill of entry and may be denied for invalid certificates.
Preferential tariff treatment under a trade agreement requires a declaration in the bill of entry, identification of the applicable tariff notification, production of proof of origin, and entry of key proof details including reference number, issue date, originating criteria, accumulation or cumulation, back-to-back issuance, and direct transport from the country of origin. The proper officer may deny the claim without verification where the proof is incomplete, not in the prescribed format, contains unauthenticated alterations, is time-barred, or relates to goods not eligible for preferential tariff treatment, and the proof must then be marked INAPPLICABLE.
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