# 19 C.F.R. § 10.725 (2026): Importer obligations

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_725

## Section

- **Citation:** 19 C.F.R. § 10.725 (2026)
- **Heading:** Importer obligations
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 10: ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. / Subpart L: United States-Australia Free Trade Agreement / § 10.725: § 10.725   Importer obligations.

## Text

(a)
General.
An importer who makes a claim under § 10.723(a) of this subpart:
(1) Is responsible for the truthfulness of the claim and of all the information and data contained in the supporting statement provided for in § 10.724 of this subpart; and
(2) Is responsible for submitting any supporting documents requested by CBP and for the truthfulness of the information contained in those documents. If CBP requests the submission of supporting documents, CBP will allow for the direct submission by the exporter or producer of business confidential or other sensitive information, including cost and sourcing information.
(b)
Information provided by exporter or producer.
The fact that the importer has made a claim or submitted a supporting statement based on information provided by an exporter or producer will not relieve the importer of the responsibility referred to in the first sentence of paragraph (a) of this section.
(c)
Exemption from penalties.
An importer will not be subject to civil or administrative penalties under 19 U.S.C. 1592 for making an invalid claim for preferential tariff treatment or submitting an incorrect supporting statement, provided that the importer promptly and voluntarily corrects the claim or supporting statement and pays any duty owing pursuant to §§ 10.746 and 10.747 of this subpart.
[CBP Dec. 15-03, 80 FR 7308, Feb. 10, 2015, as amended by CBP Dec. 16-1, 81 FR 2086, Jan. 15, 2016]

## Nearby sections

- [19 C.F.R. § 10.721 (2026) § 10.721   Scope.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_721.md)
- [19 C.F.R. § 10.722 (2026) § 10.722   General definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_722.md)
- [19 C.F.R. § 10.723 (2026) § 10.723   Filing of claim for preferential tariff treatment upon importation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_723.md)
- [19 C.F.R. § 10.724 (2026) § 10.724   Supporting statement.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_724.md)
- [19 C.F.R. § 10.725 (2026) § 10.725   Importer obligations.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_725.md)
- [19 C.F.R. § 10.726 (2026) § 10.726   Supporting statement not required.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_726.md)
- [19 C.F.R. § 10.727 (2026) § 10.727   Maintenance of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_727.md)
- [19 C.F.R. § 10.728 (2026) § 10.728   Effect of noncompliance; failure to provide documentation regarding third country transportation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_728.md)
- [19 C.F.R. § 10.729 (2026) § 10.729   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_729.md)
- [19 C.F.R. § 10.730 (2026) § 10.730   Originating goods.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_730.md)
- [19 C.F.R. § 10.731 (2026) § 10.731   Textile and apparel goods classifiable as goods put up in sets.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_731.md)
- [19 C.F.R. § 10.732 (2026) § 10.732   De minimis.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_732.md)
- [19 C.F.R. § 10.733 (2026) § 10.733   Accumulation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_733.md)
- [19 C.F.R. § 10.734 (2026) § 10.734   Regional value content.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_734.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_725. Check the current official text before relying on it. Not legal advice.