# 19 CFR § 10.723: Filing of claim for preferential tariff treatment upon importation

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-10.723

## Section

- **Citation:** 19 CFR § 10.723
- **Heading:** Filing of claim for preferential tariff treatment upon importation
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—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 > Import Requirements

## Text

(a) Claim. An importer may make a claim for AFTA preferential tariff treatment, including an exemption from the merchandise processing fee, based on the importer's knowledge or information in the importer's possession that the good qualifies as an originating good. The claim is made by including on the entry summary, or equivalent documentation, the letters “AU” as a prefix to the subheading of the HTSUS under which each qualifying good is classified, or by the method specified for equivalent reporting via an authorized electronic data interchange system.
(b) Corrected claim. If, after making the claim required under paragraph (a) of this section, the importer becomes aware that the claim is invalid, the importer must promptly and voluntarily correct the claim and pay any duties that may be due. The importer must submit a statement either in writing or via an authorized electronic data interchange system to the CBP office where the original claim was filed specifying the correction (see §§ 10.746 and 10.747 of this subpart).

## Nearby sections

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

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-10.723. Check the current official text before relying on it. Not legal advice.