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Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations different good from, the good exported from the United States.
b Goods not eligible for duty-free treatment after repair or alteration. The duty-free treatment referred to in paragraph a of this section will not apply to goods that:
1 In their condition, as exported from the United States to Canada or Mexico, are incomplete for their intended use and for which the processing operation performed in Canada or Mexico constitutes an operation that is performed as a matter of course in the preparation or manufacture of finished goods; or 2 Are imported under a dutydeferral program that are exported for repair or alteration and are not reimported under a duty-deferral program.
c Documentation. The provisions of 10.8a, b, and c of this chapter, relating to the documentary requirements for goods entered under subheading 9802.00.40 or 9802.00.50, HTSUS, will apply in connection with the entry of goods which are returned from Canada or Mexico after having been exported for repairs or alterations and which are claimed to be duty-free.
55. Revise subpart K consisting of 182.121 through 182.124 to read as follows:
Subpart KPenalties Sec.
182.121 General.
182.122 Corrected claim or certification of origin by importers 182.123 Corrected certification of origin by U.S. exporters or producers 182.124 Framework for correcting claims or certifications of origin 182.121

General.

Except as otherwise provided in this subpart, all criminal, civil, or administrative penalties which may be imposed on U.S. importers, exporters, and producers for violations of the customs and related U.S. laws and regulations will also apply to U.S.
importers, exporters, and producers for violations of the U.S. laws and regulations relating to the USMCA.

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182.122 Corrected claim or certification of origin by importers.

An importer who makes a corrected claim under 182.11c will not be subject to civil or administrative penalties under 19 U.S.C. 1592 for having made an incorrect claim or having submitted an incorrect certification of origin, provided that the corrected claim is promptly and voluntarily made in accordance with 182.124.

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182.123 Corrected certification of origin by U.S. exporters or producers.

Civil or administrative penalties provided for under 19 U.S.C. 1592 will not be imposed on an exporter or producer who completed a certification of origin for a good exported from the United States to Canada or Mexico when the exporter or producer promptly and voluntarily provides written notification pursuant to 182.21b and 182.124 with respect to the making of an incorrect certification of origin.
182.124 Framework for correcting claims or certifications of origin.

a Promptly and voluntarily defined. Except as provided for in paragraph b of this section, for purposes of this part, the making of a corrected claim or certification of origin by an importer or the providing of written notification of an incorrect certification of origin by an exporter or producer will be deemed to have been done promptly and voluntarily if:
1i Done before the commencement of a formal investigation, within the meaning of 162.74g of this chapter;
or ii Done before any of the events specified in 162.74i of this chapter has occurred; or iii Done within 30 days after the importer, exporter, or producer initially becomes aware that the claim or certification is incorrect; and 2 Accompanied by a statement setting forth the information specified in paragraph c of this section; and 3 In the case of a corrected claim or certification of origin by an importer, accompanied or followed by a tender of any actual loss of duties and merchandise processing fees, if applicable, in accordance with paragraph d of this section.
b Exception in cases involving fraud or subsequent incorrect claims1
Fraud. Notwithstanding paragraph a of this section, a person who acted fraudulently in making an incorrect claim or certification of origin may not make a voluntary correction of that claim or certification of origin. For purposes of this paragraph, the term fraud will have the meaning set forth in paragraph C3 of Appendix B to part 171 of this chapter.
2 Subsequent incorrect claims. An importer who makes one or more incorrect claims after becoming aware that a claim involving the same merchandise and circumstances is invalid may not make a voluntary correction of the subsequent claims pursuant to paragraph a of this section.
c Statement. For purposes of this part, each corrected claim or
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certification of origin must be accompanied by a statement, submitted in writing or via a CBP-authorized electronic data interchange system, which:
1 Identifies the class or kind of good to which the incorrect claim or certification of origin relates;
2 In the case of a corrected claim or certification of origin by an importer, identifies each affected import transaction, including each port of importation and the approximate date of each importation;
3 In the case of a written notification of an incorrect certification of origin by an exporter or producer, identifies each affected export transaction, including each port of exportation and the approximate date of each exportation. A
producer who provides written notification that certain information in a certification of origin is incorrect and who is unable to identify the specific export transactions under this paragraph must provide as much information concerning those transactions as the producer, by the exercise of good faith and due diligence, is able to obtain;
4 Specifies the nature of the incorrect statements or omissions regarding the claim or certification of origin; and 5 Sets forth, to the best of the persons knowledge, the true and accurate information or data which should have been covered by or provided in the claim or certification of origin, and states that the person will provide any additional information or data which is unknown at the time of making the corrected claim or certification of origin within 30 days or within any extension of that 30-day period as CBP may permit in order for the person to obtain the information or data.
d Tender of actual loss of duties. A
U.S. importer who makes a corrected claim must tender any actual loss of duties at the time of making the corrected claim, or within 30 days thereafter, or within any extension of that 30-day period as CBP may allow in order for the importer to obtain the information or data necessary to calculate the duties owed.
PART 190MODERNIZED DRAWBACK
56. The general and specific authority citations for part 190 continue to read as follows:

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202
General Note 3i, Harmonized Tariff Schedule of the United States, 1313, 1624;
190.2, 190.10, 190.15, 190.23, 190.38, 190.51 issued under 19 U.S.C. 1508;

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