Section 182.72 - Verification of claim for preferential tariff treatment(a)Verification. A claim for preferential tariff treatment made under § 182.11(b) or 182.32 , including any statements or other information submitted to CBP in support of the claim, will be subject to such verification as CBP deems necessary. CBP may initiate the verification of goods imported into the United States under the USMCA with the importer, or with the exporter or producer who completed the certification of origin. A verification of a claim for preferential tariff treatment under the USMCA may be conducted by means of one or more of the following:(1) Requests for information or questionnaires, including a request for documents, to the importer, exporter, or producer;(2) Verification visits to the premises of the exporter or producer in Mexico or Canada in order to request information, including documents, and to observe production processes and facilities; and(3) Any other procedure to which the USMCA countries may agree.(b)Verification of a material. When conducting a verification of a good imported into the United States, CBP may conduct a verification of the material that is used in the production of that good. A verification of a material producer may be conducted pursuant to any of the verification means set forth in paragraph (a) of this section. With the exception of §§ 182.73(c) and 182.75 , the provisions in this subpart also apply to the verification of a material and references to the term "producer" apply to a producer of a good or to a material producer.(c)Sending information directly to CBP. During a verification, CBP will accept information, including documents, directly from an importer, exporter, or producer.(d)Applicable accounting principles. When conducting a verification to which Generally Accepted Accounting Principles or an otherwise accepted inventory method may be relevant, CBP will apply and accept the Generally Accepted Accounting Principles applicable in the USMCA country in which the production is performed or from which the good is exported, as appropriate, or an otherwise accepted inventory management method as provided for in Appendix A of this part. If information, including documents, books and records, were not maintained accordingly, CBP will provide the importer, exporter or producer 30 days to record costs in accordance with Appendix A of this part.CBP Dec. 21-10, 86 FR 35590 , July 6, 2021 CBP Dec. 21-10, 86 FR 35590, 7/6/2021