19 C.F.R. § 182.13

Current through September 30, 2024
Section 182.13 - Importer obligations
(a)General. An importer who makes a claim for USMCA preferential tariff treatment:
(1) Will be deemed to have made a statement based on a valid certification of origin that the good qualifies as an originating good;
(2) Is responsible for the truthfulness of the claim and of all the information and data contained in the certification of origin provided for in § 182.12 ; and
(3) Is responsible for submitting supporting documents requested by CBP, and for the truthfulness of the information contained in those documents. When a certification of origin prepared by an exporter or producer forms the basis of a claim for preferential tariff treatment and CBP requests the submission of supporting documents, the importer will provide to CBP, or arrange for the direct submission by the exporter or producer of, information relied on by the exporter or producer in preparing the certification.
(b)Exemption from penalties. An importer will not be subject to civil or administrative penalties under 19 U.S.C. 1592 for making an incorrect claim for preferential tariff treatment or submitting an incorrect certification of origin, provided that the importer promptly and voluntarily corrects the claim or certification of origin, pays any duties and merchandise processing fees, if applicable, that may be due, and submits a statement either in writing or via a CBP-authorized electronic data interchange system to the CBP office where the original claim was filed in accordance with § 182.124 (see§§ 182.122 and 182.124 ) .

19 C.F.R. §182.13

CBP Dec. 21-10, 86 FR 35585, July 6, 2021
CBP Dec. 21-10, 86 FR 35585, 7/6/2021