Preferential duty claims require importer documents to prove origin criteria, with verification or disallowance if evidence is insufficient. Where the proper officer has reason to believe that origin criteria have not been met, he may seek information and supporting documents from the importer to verify the correctness of the preferential claim. The importer must furnish the material within ten working days, and if the proper officer is satisfied on receipt of the information, the claim is accepted and the importer informed in writing within fifteen working days. Failure to provide adequate material requires a verification proposal, while the Principal Commissioner or Commissioner may disallow the claim without further verification where the claim is relinquished or the record shows non-compliance with origin criteria.
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 duty claims require importer documents to prove origin criteria, with verification or disallowance if evidence is insufficient.
Where the proper officer has reason to believe that origin criteria have not been met, he may seek information and supporting documents from the importer to verify the correctness of the preferential claim. The importer must furnish the material within ten working days, and if the proper officer is satisfied on receipt of the information, the claim is accepted and the importer informed in writing within fifteen working days. Failure to provide adequate material requires a verification proposal, while the Principal Commissioner or Commissioner may disallow the claim without further verification where the claim is relinquished or the record shows non-compliance with origin criteria.
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