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Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations improper payment of claims 182.51, subsequent claims for preferential tariff treatment 182.52, verification of claim for drawback, and waiver or reduction of duties 182.54. Certain sections and paragraphs in subpart E of part 182 remain reserved. CBP is reviewing these reserved sections and paragraphs because of outstanding policy considerations and they will be addressed in a subsequent rulemaking.
With the exception of the specific sections discussed below, the USMCA
drawback provisions contained in subpart E are substantially similar to the NAFTA drawback provisions contained in part 181.
In 182.44d, Substitution manufacturing drawback under 19
U.S.C. 1313b, CBP is allowing substitution using the 8-digit HTSUS
subheading number standard for the USMCA. See 19 U.S.C. 4534b. This 8digit HTSUS subheading number standard is the standard previously provided for in section 906, Drawback and Refunds, of the Trade Facilitation and Trade Enforcement Act of 2015
TFTEA Pub. L. 114125, 130 Stat.
122, February 24, 2016. CBP is adding a paragraph d2, Special rule for sought chemical elements, in 182.44, that was not part of NAFTA drawback.
This paragraph d2 is intended to clarify the term same kind and quality as it applies to sought chemical elements.
The USMCA drawback provisions in 182.45 include a few differences from NAFTA drawback. In 182.45, CBP has made changes to paragraph d, Certain goods exported to Canada or Mexico, regarding, inter alia, certain sugar tariffs that are excluded from the lesser of duty rule as provided for in 19 U.S.C.
4534a6. In 182.45, CBP also has added new paragraph e, Certain goods exported to Canada, as provided for in 19 U.S.C. 4534a7 and a8, and a new paragraph f, Certain goods that are exported or deemed exported, as provided for in 19 U.S.C. 4534a3.
The USMCA did not provide for the time or method of filing a USMCA
drawback claim. Accordingly, CBP has made conforming changes to the procedures in 182.46, Filing of drawback claim, to better align with the general requirements of part 190, Modernized Drawback, as provided for in 19 U.S.C. 1313, as amended. These conforming changes will ensure a more uniform approach to the filing and processing of all drawback claims by requiring claims to be filed within 5
years after the date of importation and to be transmitted electronically in the Automated Commercial Environment ACE.

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Subpart GOrigin Verifications and Determinations Subpart G of part 182 19 CFR 182.71
182.76 contains the general USMCA
verification and determination of origin provisions, including the applicability of these provisions 182.71, verification of claim for preferential tariff treatment 182.72, notification and response procedures 182.73, verification visit procedures 182.74, determinations of origin 182.75, and repeated false or unsupported preference claims 182.76.
Section 182.71, Applicability, states that subpart G contains the general origin verification and determination provisions applicable to goods claiming USMCA preferential tariff treatment.
USMCA Articles 5.9 and 5.10 and the Uniform Regulations regarding origin procedures address general verification and determinations of origin.
Additional verification procedures that apply to textile and apparel goods and automotive goods will be set forth in Subpart H, Textile and Apparel Goods, and Subpart I, Automotive Goods, in part 182. These subparts will be included in a subsequent rulemaking to be published in the Federal Register at a later date. Please refer to the CBP
website at https www.cbp.gov/trade/
priority-issues/trade-agreements/freetrade-agreements/USMCA for more information, including the U.S. USMCA
Implementing Instructions, regarding verifications of textile and apparel goods and automotive goods.
Section 182.72, Verification of claim for preferential tariff treatment, describes the means that CBP may use to conduct a verification, contains the provisions related to verifications of a material, states that CBP will accept information directly from the importer, exporter, or producer during a verification, and contains the accounting principles that apply to a verification. A claim for USMCA
preferential tariff treatment will be subject to such verification as CBP
deems necessary. A verification described in subpart G of part 182 may be conducted by a Center of Excellence and Expertise Center or by Regulatory Audit and Agency Advisory Services. In accordance with USMCA Article 5.9.2, 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 USMCA
preferential tariff treatment may be conducted by means of one or more of the following: Requests for information, including documents, from the
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importer, exporter, or producer;
questionnaires seeking information, including documents, from the importer, exporter, or producer;
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 any other procedure to which the USMCA countries may agree.
As described in 182.72b, 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 182.72a. Please note that CBP
believes that the term material producer and our application of the verification of materials in part 182 to be sufficiently broad to encompass a verification of either a material producer or a material supplier. CBP encourages public comment on this issue, including whether a material supplier should be separately accounted for in the regulations. In accordance with the Uniform Regulations regarding origin procedures,7 with the exception of the notification to the importer of the initiation of a verification 182.73c and the determination of origin provisions 182.75, subpart G applies when CBP is conducting a verification of a material.
Section 182.73, Notification and response procedures, contains the notification and response procedures for requests for information, questionnaires, and verification visits. Paragraph a specifies the contents of a request for information and a questionnaire, in accordance with USMCA Article 5.9.5, and that the importer, exporter, or producer must make records available for inspection by a CBP official during a verification. Paragraph b states that, prior to conducting a verification visit in Canada or Mexico, CBP will provide the exporter or producer with a notification stating the intent to conduct a verification visit, and provides the contents of that notification in 7 See Uniform Regulations regarding origin procedures, Origin Verifications Section, paragraph 10, which states that where the customs administration of a USMCA country, in conducting an origin verification of a good imported into its territory under USMCA Article 5.9, conducts an origin verification of a material that is used in the production of the good, the origin verification of that material is expected to be conducted in accordance with the procedures set out in: USMCA
Article 5.91, 5, 7 through 11, 13, and 18; and paragraphs 3, 6, 13, 14, and 15 of the Origin Verifications Section of the Uniform Regulations regarding origin procedures.

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