Post Importation Claim for Preferential Tariff Treatment

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....porter may apply for preferential tariff treatment and a refund of any excess duties paid for a good if the importer did not make a claim for preferential tariff treatment at the time of importation: Provided that the good would have qualified for preferential tariff treatment when it was imported into its territory. (2) As a condition for preferential tariff treatment under sub-rule (....