# 19 C.F.R. § 10.726 (2026): Supporting statement not required

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P10_S10_726

## Section

- **Citation:** 19 C.F.R. § 10.726 (2026)
- **Heading:** Supporting statement not required
- **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 / § 10.726: § 10.726   Supporting statement not required.

## Text

(a)
General.
Except as otherwise provided in paragraph (b) of this section, an importer will not be required to submit a supporting statement under § 10.724 for:
(1) A non-commercial importation of a good; or
(2) A commercial importation for which the value of the originating goods does not exceed U.S. $2,500.
(b)
Exception.
If the port director determines that an importation described in paragraph (a) of this section may reasonably be considered to have been carried out or planned for the purpose of evading compliance with the rules and procedures governing claims for preference under the AFTA, the port director will notify the importer that for that importation the importer must submit to CBP a supporting statement. The importer must submit such a statement within 30 days from the date of the notice. Failure to timely submit the supporting statement will result in denial of the claim for preferential tariff treatment.

## 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_726. Check the current official text before relying on it. Not legal advice.