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Duty exemptions
are offered by the government through certain specialized programs
(NAFTA, GSP, etc.) where specific criteria are met. Importers must
be careful to use "reasonable care" in properly assessing
eligibility for and in properly documenting a duty exemption. Where
such "reasonable care" is not taken, Customs may find
the importer liable for the full duties and may issue penalties
or take further action against the importer.
Often the question
of eligibility becomes quite complex. As the U.S. Customs Service
has mandated that Customs attorney's are Customs experts for the
purpose of establishing a basis of "reasonable care" for
a company, we often are asked to provide clients with an analysis
of a given product's eligibility for a program. Often the issues
are clear enough that a careful legal analysis is deemed sufficient.
Where more complex issues are present, we sometimes employ ruling
requests as part of the importer's compliance strategy (example:
a narrow issue of GSP double substantial transformation).
Once eligibility is established, we also assist importers and manufacturers
in creating a proper document trail to establish the duty exemptions.
Additional information on duty exemptions can be found by clicking
on any of the following topics:
International
Agreements
Generalized
System of Preferences (GSP)
Title V of the Trade Act of 1974 as amended (19 U.S.C. 2461-2467)
authorizes the President to establish a Generalized System of Preferences
(GSP) to provide duty-free treatment for eligible articles imported
directly from designated beneficiary developing countries. Beneficiary
developing countries and articles eligible for duty-free treatment
are designated by the President by Executive order in accordance
with sections 502(a)(1) and 503(a) of the Trade Act of 1974 as amended
(19 U.S.C. 2462(a)(1), 2463(a)).
- 19
CFR § 10.171
- 19
U.S.C. 2461
- 19 U.S.C. 2462
- 19 U.S.C. 2463
- 19 U.S.C. 2464
- 19 U.S.C. 2465
- 19 U.S.C. 2466
- 19 U.S.C. 2466a
- 19 U.S.C. 2466b
- 19 U.S.C. 2467
- Caribbean
Basin Initiative
19 CFR
. . .
- 10.191
General.
- 10.192
Claim for exemption from duty under the CBI.
- 10.193
Imported directly.
- 10.194
Evidence of direct shipment.
- 10.195
Country of origin criteria.
- 10.196
Cost or value of materials produced in a beneficiary country
or countries.
- 10.197
Direct costs of processing operations performed in a beneficiary
country or countries.
- 10.198
Evidence of country of origin.
- 10.198a
Duty reduction for certain leather-related articles.
- 10.198b
Products of Puerto Rico processed in a beneficiary country.
- 10.199
Duty-free entry for certain beverages produced in Canada from
Caribbean rum.
- Andean
Trade Preference
- 10.201
Applicability.
- 10.202
Definitions.
- 10.203
Eligibility criteria in general.
- 10.204
Imported directly.
- 10.205
Country of origin criteria.
- 10.206
Value content requirement.
- 10.207
Procedures for filing duty-free treatment claim and submitting
supporting documentation.
- 10.208
Duty reductions for certain products.
- Textile
and Apparel Articles Under the African Growth and Opportunity
Act
- 10.211
Applicability.
- 10.212
Definitions.
- 10.213
Articles eligible for preferential treatment.
- 10.214
Certificate of Origin.
- 10.215
Filing of claim for preferential treatment.
- 10.216
Maintenance of records and submission of Certificate by importer.
- 10.217
Verification and justification of claim for preferential treatment.
- Textile and Apparel Articles Under the United States-Caribbean
Basin Trade Partnership Act
- 10.221
Applicability.
- 10.222
Definitions.
- 10.223
Articles eligible for preferential treatment.
- 10.224
Certificate of Origin.
- 10.225
Filing of claim for preferential treatment.
- 10.226
Maintenance of records and submission of Certificate by importer.
- 10.227
Verification and justification of claim for preferential treatment.
- Non-Textile
Articles Under the United States-Caribbean Basin Trade Partnership
Act
- 10.231
Applicability.
- 10.232
Definitions.
- 10.233
Articles eligible for preferential tariff treatment.
- 10.234
Certificate of Origin.
- 10.235
Filing of claim for preferential tariff treatment.
- 10.236
Maintenance of records and submission of Certificate by importer.
- 10.237
Verification and justification of claim for preferential tariff
treatment.
- United
States-Canada Free Trade Agreement
- 10.301
Scope and applicability.
- 10.302
Eligibility criteria in general.
- 10.303
Originating goods.
- 10.304
Exclusions.
- 10.305
Value content requirement.
- 10.306
Direct shipment to the United States.
- 10.307
Documentation.
- 10.308
Records retention.
- 10.309
Verification of documentation.
- 10.310
Election to average for motor vehicles.
- 10.311
Documentation for election to average for motor vehicles.
Further Reading:
The USMCA and Its Impact on Drawback and Duty Deferral Programs
July 28, 2020
Update on U.S.-Mexico-Canada Agreement (USMCA) US Customs Interim Implementing Instructions
April 27, 2020
NAFTA is Out and the USMCA is In — Maybe
October 3, 2018
GSP Retroactive Refund Requests Due September 19, 2018
August 31, 2018
GSP Has Been Reinstated Effective April 22, 2018 –
Retroactive Refunds for Entries During the Lapse Period
April 23, 2018
You Can Now Resubmit a Protest for Post-Importation Preference Claims Previously Rejected as Non-Protestable
June 8, 2016
CBP Posts Advice on New Document Requirements for Subheading 9801.00.10 - U.S. and Foreign Goods Returned Claims
February 1, 2017
CBP Issues New Value Limits for Section 321 Entries
August 31, 2016
Obtaining Refunds of Duty on Past GSP Eligible Entries
July 24, 2015
Can It Be True? "GSP" To Be Renewed!
April 27, 2015
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Apparel 
Control/Licensing
