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Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations
form, its basis, its applicability, and its validity.
Section 182.14, Certification of origin not required, sets forth the types of importations, consistent with Article 5.5
of the USMCA, where an importer will not be required to submit a copy of a certification of origin. Unless 182.14b applies, an importer will not be required to submit a copy of a certification of origin for a non-commercial importation of a good; or a commercial importation for which the value of the originating goods does not exceed $2,500 in U.S.
dollars.
Section 182.15, Maintenance of records, contains the recordkeeping requirements, in accordance with Article 5.8.1 of the USMCA, that apply to an importer claiming USMCA
preferential tariff treatment for a good imported into the United States. The importer must maintain the certification of origin and all records and documents that the importer has demonstrating that the good qualifies for preferential tariff treatment under the USMCA, including those related to transit and transshipment, for a minimum of five years from the date of importation of the good. These records are in addition to any other records that the importer is required to prepare, maintain, or make available to CBP under part 163.
Pursuant to 182.16a, if the importer fails to comply with applicable requirements under this subpart, including submission of a complete certification of origin prepared in accordance with 182.12 and 182.14, when requested, CBP may deny preferential tariff treatment to imported goods. In addition, pursuant to 182.16b, CBP may deny preferential tariff treatment to an originating good if the good is transported outside the territories of the USMCA countries, and at the request of CBP, the importer of the good does not provide evidence demonstrating to the satisfaction of CBP
that the transit and transshipment conditions of the USMCA were met.

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Subpart CExport Requirements Subpart C of part 182 19 CFR 182.21
sets forth the obligations of an exporter or producer who completes a certification of origin for a good exported from the United States to Canada or Mexico. These export requirements are in accordance with Article 5.6 of the USMCA. These requirements include the submission of the certification of origin to CBP upon request, and a requirement to provide prompt notification of errors in the certification of origin that could affect its accuracy or validity to every person
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to whom the certification was provided, including CBP.
Paragraph c of 182.21 sets forth the recordkeeping requirements, in accordance with Article 5.8.2 of the USMCA, that apply to an exporter or producer who completes a certification of origin or a producer who provides a written representation for a good exported from the United States to Canada or Mexico. These records must be maintained as provided for in 19 CFR
163.5 and must be stored and made available for examination and inspection by the appropriate CBP
official in the same manner as provided in part 163. As discussed in Section III.E. Part 163 above, to impose these recordkeeping requirements on the USMCA exporters and producers, CBP
had to make conforming amendments to 19 CFR 163.2c.
Subpart DPost-Importation Duty Refund Claims Subpart D of part 182 19 CFR 182.31
182.33 sets forth the provisions related to post-importation claims for preferential tariff treatment. Under 19
U.S.C. 1520d, CBP may reliquidate an entry to refund any excess duties paid at importation on a good qualifying for preferential tariff treatment under the rules of origin for certain enumerated trade agreements for which a claim for preferential tariff treatment was not filed at importation 1520d claims.
Notwithstanding the fact that a valid protest was not filed, and provided a claimant files the required documents as described in 19 CFR 182.32b, this provision allows the claimant to receive refunds for any excess duties. See 19
U.S.C. 1520d.
Section 182.31 sets forth the right to make this post-importation claim for preferential tariff treatment.
Specifically, where a good would have qualified as an originating good when it was imported into the United States but no claim for preferential tariff treatment was made, the importer of that good may file a claim for a refund of any excess duties at any time within one year after the date of importation of the good in accordance with the procedures set forth in 182.32. CBP may refund any excess duties by liquidation or reliquidation of the entry covering the good in accordance with 182.33 of this subpart.
As described above, on December 27, 2020, the Appropriations Act was enacted with Title VI of the Act setting forth technical corrections to the USMCA Act. Prior to the enactment of the Appropriations Act and the technical corrections, section 205a1C of the USMCA Act only
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permitted an importer who made a claim for USMCA preferential tariff treatment upon importation pursuant to 182.11b to qualify for an exemption from the merchandise processing fee while importers who filed a USMCA
post-importation claim under 19 U.S.C.
1520d 1520d claim were limited to the refund of any excess duties paid at importation and were specifically excluded from receiving the refund of any merchandise processing fees paid at importation. Section 601e of Title VI of the Appropriations Act amended 19
U.S.C. 1520d to allow the refund of merchandise processing fees for USMCA post-importation claims. This change is retroactively effective as of July 1, 2020, USMCAs entry into force date, and authorizes CBP to issue refunds of the merchandise processing fees for USMCA post-importation claims.
Subpart ERestrictions on Drawback and Duty-Deferral Programs Subpart E of part 182 19 CFR 182.41
182.54 sets forth the provisions regarding drawback claims and dutydeferral programs, as provided for under Article 2.5 of the USMCA, and applies to any good that is a good subject to USMCA drawback within the meaning of 19 U.S.C. 4534. Drawback, as generally provided for in section 313 of the Tariff Act of 1930, as amended 19
U.S.C. 1313, is the refund or remission, in whole or in part, of duties, taxes, and fees imposed and paid under Federal law upon entry or importation.
The requirements and procedures set forth in subpart E for USMCA drawback are in addition to the general definitions, requirements, and procedures for drawback claims set forth in part 190 of title 19 of the CFR, unless otherwise specified. Further, the requirements and procedures of subpart E are also in addition to those for manipulation, manufacturing, and smelting and refining warehouses contained in parts 19 and 144, for foreign trade zones under part 146, and for temporary importations under bond in part 10.
Subpart E contains sections on applicability 182.41, duties and fees not subject to drawback 182.42, eligible goods subject to USMCA
drawback 182.43, calculation of drawback 182.44which includes the lesser of duty rule for USMCA
drawback at 182.44a, goods eligible for full drawback 182.45, filing of drawback claim 182.46, completion of claim for drawback 182.47, retention of records 182.49, liquidation and payment of drawback claims 182.50, prevention of
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