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Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations
provide a copy of the certification of origin written or electronic to CBP
upon request.
b Notification of errors in certification of origin. An exporter or producer who completes a certification of origin for a good exported from the United States to Canada or Mexico and who has reason to believe that the certification contains or is based on incorrect information must promptly and voluntarily notify every person, in writing, to whom the certification was provided of any change that could affect the accuracy or validity of the certification. Notification of an incorrect certification must also be given either in writing or via a CBP-authorized electronic data interchange system to CBP specifying the correction in accordance with 182.124 see 182.123 and 182.124.
c Maintenance of records1
General. 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 must maintain, for a period of at least five years after the date the certification was completed, all records and supporting documents relating to the origin of a good for which the certification of origin was completed, including the certification or copies thereof and records and documents associated with:
i The purchase, cost, value, and shipping of, and payment for, the good or material;
ii The purchase, cost, value, and shipping of, and payment for, all materials, including indirect materials, used in the production of the good or material; and iii The production of the good in the form in which the good is exported or the production of the material in the form in which it was sold.
2 Method of maintenance. The records referred to in paragraph c of this section must be maintained as provided in 163.5 of this chapter.
3 Availability of records. For purposes of determining compliance with the provisions of this part, the records required to be maintained under this section must be stored and made available for examination and inspection by a CBP official in the same manner as provided in part 163 of this chapter.
Subpart DPost-Importation Duty Refund Claims

33. Add 182.31 to read as follows:

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182.31 Right to make post-importation claim for preferential tariff treatment and refund duties.

Notwithstanding any other available remedy, 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 customs duties at any time within one year after the date of importation of the good in accordance with 19 U.S.C. 1520d and the procedures set forth in 182.32. Unless the importer fails to comply with the applicable requirements in this part, CBP may refund any excess customs duties by liquidation or reliquidation of the entry covering the good in accordance with 182.33.
34. Add 182.32 to read as follows:
182.32

Filing procedures.

a Place of filing. A post-importation claim for a refund must be filed with CBP, either at the port of entry or electronically.
b Contents of claim. A postimportation claim for a refund must be filed by presentation of the following:
1 A written or electronic declaration or statement stating that the good was an originating good at the time of importation and setting forth the number and date of the entry or entries covering the good;
2 A copy of a written or electronic certification of origin prepared in accordance with 182.12 demonstrating that the good qualifies for preferential tariff treatment;
3 A written statement indicating whether the importer of the good provided a copy of the entry summary or equivalent documentation to any other person. If such documentation was so provided, the statement must identify each recipient by name, CBP
identification number, and address and must specify the date on which the documentation was provided; and 4 A written statement indicating whether or not any person has filed a protest, petition, or request for reliquidation; and if any such protest, petition, or request for reliquidation has been filed, the statement must identify the filing by number and date.
35. Add 182.33 to read as follows:
182.33

CBP processing procedures.

a Status determination. After receipt of a post-importation claim made pursuant to 182.32, CBP will determine whether the entry covering the good has been liquidated and, if liquidation has taken place, whether the liquidation has become final.

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b Pending protest, petition, or request for reliquidation or judicial review. If CBP determines that any protest, petition, or request for reliquidation relating to the good has not been finally decided, CBP will suspend action on the claim filed under 182.32 until the decision on the protest, petition, or request for reliquidation becomes final. If a summons involving the tariff classification or dutiability of the good is filed in the Court of International Trade, CBP will suspend action on the claim filed under 182.32 until judicial review has been completed.
c Allowance of claim1
Unliquidated entry. If CBP determines that a claim for a refund filed under 182.32 should be allowed and the entry covering the good has not been liquidated, CBP will take into account the claim for refund in connection with the liquidation of the entry.
2 Liquidated entry. If CBP
determines that a claim for a refund filed under 182.32 should be allowed and the entry covering the good has been liquidated, whether or not the liquidation has become final, the entry must be reliquidated in order to effect a refund of customs duties under this section. If the entry is otherwise to be reliquidated based on administrative review of a protest or as a result of judicial review, CBP will reliquidate the entry taking into account the claim for refund under 182.32.
d Denial of claim1 General. CBP
may deny a claim for a refund filed under 182.32 if the claim was not filed timely, if the importer has not complied with the requirements of 182.32 or the other applicable requirements in this part, or if, following an origin verification, CBP determines either that the imported good was not an originating good at the time of importation or that a basis exists upon which preferential tariff treatment may be denied.
2 Unliquidated entry. If CBP
determines that a claim for a refund filed under 182.32 should be denied and the entry covering the good has not been liquidated, CBP will deny the claim in connection with the liquidation of the entry, and notice of the denial and the reason for the denial will be provided to the importer in writing or via a CBP-authorized electronic data interchange system.
3 Liquidated entry. If CBP
determines that a claim for a refund filed under 182.32 should be denied and the entry covering the good has been liquidated, whether or not the liquidation has become final, the claim may be denied without reliquidation of
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