# 19 CFR § 181.21: Filing of claim for preferential tariff treatment upon importation

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-181.21

## Section

- **Citation:** 19 CFR § 181.21
- **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 181—NORTH AMERICAN FREE TRADE AGREEMENT > Subpart C—Import Requirements

## Text

(a) Declaration. In connection with a claim for preferential tariff treatment, or for the exemption from the merchandise processing fee, for a good under the NAFTA, the U.S. importer must make a formal declaration that the good qualifies for such treatment. The declaration may be made by including on the entry summary, or equivalent documentation, including electronic submissions, the symbol “CA” for a good of Canada, or the symbol “MX” for a good of Mexico, as a prefix to the subheading of the HTSUS under which each qualifying good is classified. Except as otherwise provided in 19 CFR 181.22 and except in the case of a good to which Appendix 6.B to Annex 300-B of the NAFTA applies (see also 19 CFR 102.25), the declaration must be based on a complete and properly executed original Certificate of Origin, or copy thereof, which is in the possession of the importer and which covers the good being imported.
(b) Corrected declaration. If, after making the declaration required under paragraph (a) of this section or under § 181.32(b)(2) of this part, the U.S. importer has reason to believe that a Certificate of Origin on which a declaration was based contains information that is not correct, the importer shall within 30 calendar days after the date of discovery of the error make a corrected declaration and pay any duties that may be due. A corrected declaration shall be effected by submission of a letter or other written statement to the CBP office where the original declaration was filed.
[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by CBP Dec. 07-76, 72 FR 52782, Sept. 17, 2007]

## Nearby sections

- [19 CFR § 181.1 § 181.1 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.1.md)
- [19 CFR § 181.11 § 181.11 Certificate of Origin.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.11.md)
- [19 CFR § 181.12 § 181.12 Maintenance and availability of records.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.12.md)
- [19 CFR § 181.13 § 181.13 Failure to comply with requirements.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.13.md)
- [19 CFR § 181.21 § 181.21 Filing of claim for preferential tariff treatment upon importation.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.21.md)
- [19 CFR § 181.22 § 181.22 Maintenance of records and submission of Certificate by importer.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.22.md)
- [19 CFR § 181.23 § 181.23 Effect of noncompliance; failure to provide documentation regarding transshipment.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.23.md)
- [19 CFR § 181.31 § 181.31 Right to make post-importation claim and refund duties.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.31.md)
- [19 CFR § 181.32 § 181.32 Filing procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.32.md)
- [19 CFR § 181.33 § 181.33 Customs processing procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.33.md)
- [19 CFR § 181.41 § 181.41 Applicability.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.41.md)
- [19 CFR § 181.42 § 181.42 Duties and fees not subject to drawback.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.42.md)
- [19 CFR § 181.43 § 181.43 Eligible goods subject to drawback.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.43.md)
- [19 CFR § 181.44 § 181.44 Calculation of drawback.](https://www.frixlaw.com/law-library/statutes/ecfr-19-181.44.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-181.21. Check the current official text before relying on it. Not legal advice.