Current through September 30, 2024
Section 132.15 - Export certificate for beef subject to tariff-rate quota(a)Requirement. In order to claim the in-quota tariff rate of duty on beef, defined in 15 CFR 2012.2(a) , that is the product of a participating country, defined in 15 CFR 2012.2(e) , the importer must possess a valid export certificate at the time that such beef is entered, or withdrawn from warehouse for consumption. The importer must record the unique identifying number of the export certificate for the beef on the entry summary or warehouse withdrawal for consumption (Customs Form 7501, Column 34), or its electronic equivalent.(b)Validity of certificate. The export certificate, to be valid, must meet the requirements of 15 CFR 2012.3(b) , and with respect to the requirement of 15 CFR 2012.3(b)(3) that the certificate be distinct and uniquely identifiable, the certificate must have a distinct and unique identifying number composed of three elements set forth in the following order:(1) The last digit of the year for which the export certificate is in effect;(2) The 2-digit ISO country of origin code from Annex B of the HTSUS which identifies the participating country (see § 142.42(d) of this chapter); and(3) Any 6-digit number issued by the participating country with respect to the export certificate.(c)Retention and submission of certificate to Customs - (1)Retention. The export certificate must be retained by the importer for a period of at least 5 years from the date of entry, or withdrawal from warehouse, for consumption (see § 163.4(a) of this chapter).(2)Submission to Customs. The importer shall submit a copy of the export certificate to Customs upon request.T.D. 95-58, 60 FR 39109, Aug. 1, 1995, as amended by T.D. 99-87, 64 FR 67483, Dec. 2, 1999; T.D. 00-7, 65 FR 5431, Feb. 4, 2000