Post-importation preferential tariff claims allow eligible importers to seek duty refunds, subject to proof, documentation, correction and repayment obligations.

Post-importation claims for preferential tariff treatment permit an importer to seek preferential treatment and refund of excess duties where no claim was made at importation, provided the goods qualified when imported. The importing Party may require a timely claim, proof of origin where applicable, and other import documentation. Incorrect information affecting proof of origin must be corrected, with payment of duties and penalties where applicable. Voluntary pre-discovery notification may mitigate penalties if the importer corrects the error and repays duties owed.

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