Code of Federal Regulations · Section
§ 10.849 — Importer Obligations
19 C.F.R. § 10.849
(a) General. An importer who makes a claim for duty-free treatment under § 10.847 of this subpart for an article described in § 10.843 of this subpart:
(1) Will be deemed to have certified that the article is eligible for duty-free treatment under this subpart;
(2) Is responsible for the truthfulness of the statements and information contained in the declaration of compliance, if that document is required to be submitted to CBP pursuant to §§ 10.844(a)(4)(v) or 10.848(a) of this subpart; and
(3) Is responsible for submitting any supporting documents requested by CBP and for the truthfulness of the information contained in those documents. When requested, CBP may arrange for the direct submission by the exporter, producer, or entity controlling production of business confidential or other sensitive information, including cost and sourcing information.
(b) Information provided by exporter, producer, or entity controlling production. The fact that the importer has made a claim for duty-free treatment or prepared a declaration of compliance based on information provided by an exporter, producer, or entity controlling production will not relieve the importer of the responsibility referred to in paragraph (a) of this section.
Authorizing Statute
-
Harmonized Tariff Schedule19 U.S.C. § 1202
-
Drawback and refunds19 U.S.C. § 1313
-
Authority to grant duty-free treatment19 U.S.C. § 2701
-
Implementation of trade agreements19 U.S.C. § 3805
-
Value19 U.S.C. § 1401a
-
Supplies for certain vessels and aircraft19 U.S.C. § 1309
-
Authority to extend preferences19 U.S.C. § 2461
-
Treatment of certain textiles and apparel19 U.S.C. § 3721
-
Rules and forms prescribed by Secretary19 U.S.C. § 66
-
Short title19 U.S.C. § 2501
-
Purposes19 U.S.C. § 4001
-
Administration of oaths; verification of documents19 U.S.C. § 1486
-
Rules of origin for textile and apparel products19 U.S.C. § 3592
-
Barriers to and other distortions of trade19 U.S.C. § 2112
-
Entry for warehouse19 U.S.C. § 1557
-
Eligible articles19 U.S.C. § 3203
-
Refunds and errors19 U.S.C. § 1520