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Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations
duties paid if a USMCA drawback claim is adversely affected thereafter by administrative or court action.
45. Add 182.51 to read as follows:
182.51 Prevention of improper payment of claims.

a Double payment of claim. The drawback claimant must certify to CBP
that the claimant has not earlier received payment on the same import entry for the same designation of goods.
If, notwithstanding such a certification, such an earlier payment was in fact made to the claimant, the claimant must repay any amount paid on the second claim.
b Preparation of Certification of Origin. The drawback claimant must, within 30 calendar days after the filing of the drawback claim under this subpart, submit to CBP a written statement as to whether the claimant has prepared, or has knowledge that another person has prepared, a certification of origin provided for under 182.12 and pertaining to the goods which are covered by the claim.
If, following such 30-day period, the claimant prepares, or otherwise learns of the existence of, any such certification of origin, the claimant must, within 30 calendar days thereafter, disclose that fact to CBP.
46. Add 182.52 to read as follows:
182.52 Subsequent claims for preferential tariff treatment.

If a claim for a refund of duties is allowed by the Canadian or Mexican customs administration under Article 5.11 of the USMCA post-importation claim or under any other circumstance after drawback has been granted under this subpart, the appropriate CBP
official must reliquidate the drawback claim and obtain a refund of the amount paid in drawback in excess of the amount permitted to be paid under 182.44.
47. Add 182.54 to read as follows:

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182.54 Verification of claim for drawback, waiver or reduction of duties.

The allowance of a claim for drawback, waiver or reduction of duties submitted under this subpart is subject to such verification, including verification with the Canadian or Mexican customs administration, of any documentation obtained in Canada or Mexico and submitted in connection with the claim, as CBP may deem necessary.
Subpart GOrigin Verifications and Determinations

48. Add 182.71 to read as follows:

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182.71

Applicability.

This subpart contains the general origin verification and determination provisions applicable to goods claiming preferential tariff treatment under 182.11b or 182.32.
49. Add 182.72 to read as follows:
182.72 Verification of claim for preferential tariff treatment.

a Verification. A claim for preferential tariff treatment made under 182.11b 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 182.73c 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
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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.
50. Add 182.73 to read as follows:
182.73 Notification and response procedures.

a Requests for information and questionnaires. When conducting a verification through a request for information or a questionnaire as provided for in 182.72a1, CBP will send the importer, exporter or producer a written request for information, a written questionnaire, or its electronic equivalent, including a request for specific documentation to support the claim for preferential tariff treatment.
1 Contents. The written request for information, written questionnaire, or its electronic equivalent will contain the following:
i The objective and scope of the verification, including the specific issue that the verification is seeking to resolve; and ii Sufficient information to identify the good or material that is the subject of the verification.
2 Availability of recordsi Verification of a good. The importer, exporter, or producer must make the records, which are required to be maintained to demonstrate that the good qualifies for preferential tariff treatment under the USMCA, available for inspection by a CBP official conducting a verification. CBP may deny the claim for preferential tariff treatment of the good for failure to maintain the required records or if a CBP official is denied access to the records.
ii Verification of a material. During the verification of a material, any records in the material producers possession demonstrating that the material qualifies as originating must be made available for inspection by a CBP
official conducting a verification. CBP
may consider the material that is used in the production of the good and is the subject of the verification to be nonoriginating material if a CBP official is denied access to these records.
b Notification of a verification visit.
Prior to conducting a verification visit in Canada or Mexico, CBP will provide the exporter or producer, using one of the communication means specified in paragraph d2 of this section, with a notification stating the intent to conduct a verification visit and containing the following:
1 The objective and scope of the verification, including the specific issue
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