CSMS Message: 95-000954

Title:	NAFTA DTY DEFERRAL-AS OF1/1/96
Date:	1995-10-02
To:	abi
Links:	previous, next

TO : ALL ABI BROKERS.

FROM : ANGELA M DOWNEY

SUBJECT : NAFTA DTY DEFERRAL-AS OF1/1/96

DATE : 09/29/95

DATE: SEPTEMBER 29, 1995

FILE: ENT-1-F:TC:E:C AD

TO : ALL INTERESTED PARTIES

FROM : DIRECTOR, OFFICE OF TRADE COMPLIANCE

SUBJECT: NAFTA DUTY DEFERRAL - IMPLEMENTATION PROCEDURES
REQUIRED FOR EXPORTATIONS INTO CANADA EFFECTIVE
JANUARY 1, 1996

THIS IS TO GIVE THE REQUIRED 90 DAY NOTICE FOR THE IMPLEMENTATION
PROCEDURES AND REPORTING REQUIREMENTS FOR EXPORTATIONS TO CANADA
UNDER NAFTA DUTY DEFERRAL EFFECTIVE JANUARY 1, 1996. THE
FOLLOWING PROCEDURES ARE BEING ISSUED IN CONJUNCTION WITH INTERIM
REGULATIONS TO BE PUBLISHED PRIOR TO THE JANUARY 1, 1996
IMPLEMENTATION DATE.

SHOULD YOU HAVE QUESTIONS REGARDING THESE PROCEDURES, PLEASE
CONTACT MS. ANGELA DOWNEY, CARGO CONTROL AND ENTRY BRANCH, AT
(202) 927-1082, OR MS. CAROL ARGENTINE, TRADE AGREEMENTS
DIVISION, AT (202) 927-0021.

/S/
PHILIP METZGER

NAFTA DUTY DEFERRAL

PURPOSE:

THE NAFTA DUTY DEFERRAL PROGRAM IS EFFECTIVE JANUARY 1, 1996, FOR
TRADE BETWEEN CANADA AND THE UNITED STATES AND JANUARY 1, 2001,
FOR TRADE BETWEEN MEXICO AND THE UNITED STATES.

THIS COMMUNICATION IS TO PROVIDE INFORMATION AND INSTRUCTIONS FOR
IMPLEMENTING THE NAFTA DUTY DEFERRAL PROGRAM AS IT PERTAINS TO
CANADA.

THIS NOTICE IS BEING ISSUED IN CONJUNCTION WITH INTERIM
REGULATIONS TO BE PUBLISHED PRIOR TO THE JANUARY 1, 1996,
IMPLEMENTATION DATE.

BACKGROUND INFORMATION:

1. NAFTA DUTY DEFERRAL PROVISION

ARTICLE 303(3) OF THE NAFTA PROVIDES FOR THE FOLLOWING:

WHERE A GOOD IS IMPORTED INTO THE TERRITORY OF A PARTY
PURSUANT TO A DUTY DEFERRAL PROGRAM AND IS SUBSEQUENTLY EXPORTED
TO THE TERRITORY OF ANOTHER PARTY, OR IS USED AS A MATERIAL IN
THE PRODUCTION OF ANOTHER GOOD THAT IS SUBSEQUENTLY EXPORTED TO
THE TERRITORY OF ANOTHER PARTY, OR IS SUBSTITUTED BY AN IDENTICAL
OR SIMILAR GOOD USED AS A MATERIAL IN THE PRODUCTION OF ANOTHER
GOOD THAT IS SUBSEQUENTLY EXPORTED TO THE TERRITORY OF ANOTHER
PARTY, THE PARTY FROM WHOSE TERRITORY THE GOOD IS EXPORTED:

(A) SHALL ASSESS THE CUSTOMS DUTIES AS IF THE EXPORTED GOOD
HAD BEEN WITHDRAWN FOR DOMESTIC CONSUMPTION; AND

(B) MAY WAIVE OR REDUCE SUCH CUSTOMS DUTIES TO THE EXTENT
PERMITTED UNDER PARAGRAPH 1. (ARTICLE 303(1) PROVIDES FOR THE
LESSER OF THE TOTAL AMOUNT OF CUSTOMS DUTIES PAID OR OWED ON THE
GOOD ON IMPORTATION INTO ITS TERRITORY AND THE TOTAL AMOUNT OF
CUSTOMS DUTIES PAID TO ANOTHER PARTY ON THE GOOD THAT HAS BEEN
SUBSEQUENTLY EXPORTED TO THE TERRITORY OF THAT OTHER PARTY).

THE DRAWBACK CLAIMS AND DUTY-DEFERRAL PROGRAMS UNDER ARTICLE
303 OF THE NAFTA APPLY TO GOODS WHICH ARE IMPORTED INTO THE
UNITED STATES AND SUBSEQUENTLY EXPORTED TO CANADA ON OR AFTER
JANUARY 1, 1996 OR TO MEXICO ON OR AFTER JANUARY 1, 2001.

SATISFACTORY EVIDENCE OF THE CUSTOMS DUTIES PAID TO CANADA
MUST BE PRESENTED NO LATER THAN 60 DAYS AFTER THE DATE OF
EXPORTATION. IF THE PERSON EXPORTING THE GOODS FAILS TO SUBMIT
THE SATISFACTORY EVIDENCE WITHIN THE 60 DAY DEFERRAL PERIOD, HE
WILL BE LIABLE FOR THE PAYMENT OF THE FULL U.S. DUTIES DUE WITH
NO WAIVER OR REDUCTION.

A WITHDRAWAL FOR EXPORT FROM A DUTY DEFERRAL PROGRAM IS ONLY
AFFECTED BY THE NAFTA WHEN THE GOODS OR MATERIALS ARE NO LONGER
IN THE SAME CONDITION AS ENTERED. THUS, WITHDRAWALS FOR EXPORT
FROM BONDED WAREHOUSES, FOR EXAMPLE, ARE ONLY AFFECTED WHERE
SOME PROCESSING HAS GONE ON.

2. AFFECTED DUTY DEFERRAL PROGRAMS

SECTION 181.53(A) OF THE CUSTOMS REGULATIONS DEFINES
"DUTY-DEFERRAL PROGRAM" AS A MEASURE WHICH POSTPONES DUTY PAYMENT
UPON ARRIVAL OF A GOOD IN THE UNITED STATES.."

THE FOLLOWING IMPORTATION METHODS ARE AFFECTED BY THE NAFTA DUTY
DEFERRAL PROGRAM:

A. WAREHOUSE ENTRY SUMMARIES
B. FOREIGN TRADE ZONES (FTZ'S)
C. TEMPORARY IMPORTATIONS UNDER BOND (TIB)

THE FOLLOWING IS A BRIEF DESCRIPTION OF EACH DEFERRAL PROGRAM:

A. WAREHOUSE ENTRY SUMMARIES 19CFR PART19 &
19CFR181.53(B),(C)&(D)

THE NAFTA DUTY DEFERRAL PROGRAM AS PROVIDED IN 19CFR181.53(B),(C)
AND (D) WILL APPLY ONLY TO THAT MERCHANDISE THAT HAS BEEN
MANIPULATED, PROCESSED OR MANUFACTURED IN A BONDED WAREHOUSE.
THIS WOULD INCLUDE ALL TYPE 6, BONDED MANUFACTURING WAREHOUSES,
AND TYPE 7, BONDED SMELTING AND REFINING WAREHOUSES.

THE DUTY WILL BE ASSESSED AS FOLLOWS:

(1) 19CFR181.53(B) MANIPULATION IN WAREHOUSE: THE
DUTIES SHALL BE ASSESSED ON THE GOOD IN ITS CONDITION, QUANTITY
AND WEIGHT AT THE TIME OF WITHDRAWAL FROM THE WAREHOUSE. THE
DUTY ASSESSED WILL INCLUDE ANY ADDITIONS TO, OR DEDUCTIONS FROM,
THE FINAL APPRAISED VALUE AS REQUIRED BY ITS CHANGE IN CONDITION.

(2) 19CFR181.53(C) BONDED MANUFACTURING WAREHOUSE:
THE DUTIES SHALL BE ASSESSED ON THE MATERIALS IN THEIR CONDITION,
QUANTITY AND WEIGHT AT THE TIME OF THEIR IMPORTATION INTO THE
UNITED STATES.

(3) 19CFR181.53(D) BONDED SMELTING OR REFINING
WAREHOUSE: THE DUTIES SHALL BE ASSESSED ON THE IMPORTED
MATERIALS.

ONLY WITHDRAWALS OF MERCHANDISE FOR EXPORT TO CANADA OR
MEXICO WILL REQUIRE REPORTING UNDER THE NAFTA DUTY DEFERRAL
PROGRAM.

THE WAREHOUSE ENTRY SUMMARY, ENTRY TYPE CODE 21 OR ENTRY
TYPE CODE 22, USED TO PLACE MERCHANDISE IN A BONDED WAREHOUSE IS
AUTOMATED USING THE AUTOMATED BROKER INTERFACE (ABI) AND THE
AUTOMATED COMMERCIAL SYSTEM (ACS).

B. FOREIGN TRADE ZONES (FTZ) 19CFR PART 146 &
19CFR181.53(E)

MERCHANDISE THAT HAS BEEN ADMITTED INTO A FOREIGN TRADE ZONE
(FTZ), MANUFACTURED OR PROCESSED AND SUBSEQUENTLY EXPORTED TO
CANADA OR MEXICO WILL REQUIRE REPORTING UNDER THE NAFTA DUTY
DEFERRAL PROGRAM. THE DUTY ASSESSED SHOULD BE CALCULATED AS SET
FORTH IN 181.53(E)(1) C.R. FOR NONPRIVILEGED FOREIGN STATUS, AND
181.53(E)(2) C.R.FOR PRIVILEGED FOREIGN STATUS. IN THE CASE OF
A NONPRIVILEGED FOREIGN STATUS GOOD, DUTY IS ASSESSED ON THE GOOD
IN ITS CONDITION AND QUANTITY AND AT ITS WEIGHT AT THE TIME OF
ITS EXPORTATION FROM THE ZONE. IN THE CASE OF A PRIVILEGED
FOREIGN STATUS GOOD, DUTY IS ASSESSED ON THE GOOD IN ITS
CONDITION AND QUANTITY, AND AT ITS WEIGHT, AT THE TIME OF ITS
ADMISSION TO THE ZONE.

C. TEMPORARY IMPORTATION UNDER BOND (TIB) 19CFR10.31 &
19CFR181.53(F)

A TEMPORARY IMPORTATION UNDER BOND (TIB) IS A TEMPORARY
IMPORTATION OF GOODS UNDER BOND, NOT IMPORTED FOR SALE OR SALE ON
APPROVAL, WITHOUT PAYMENT OF DUTY AND WITH THE INTENT TO EXPORT
OR DESTROY THE GOODS WITHIN A CERTAIN PERIOD OF TIME NOT TO
EXCEED THREE YEARS FROM THE DATE OF IMPORTATION.

AS SET OUT IN THE HARMONIZED TARIFF SCHEDULE (HTSUS),
CHAPTER 98, SUBCHAPTER XIII, U.S. NOTE 1(C) AND 181.53(F) C.R.,
NAFTA DUTY DEFERRAL APPLIES ONLY TO MERCHANDISE IMPORTED INTO THE
UNITED STATES UNDER SUBHEADING 9813.00.05, HTSUS, AND
SUBSEQUENTLY EXPORTED TO CANADA OR MEXICO.

DUTY WILL BE ASSESSED ON THE GOOD BASED ON ITS CONDITION AT
THE TIME OF IMPORTATION INTO THE UNITED STATES.

GENERALLY, MERCHANDISE ENTERED FOR REPAIRS UNDER THE TIB
SUBHEADING 9813.00.05, HTSUS, IS NOT SUBJECT TO THE NAFTA DUTY
DEFERRAL PROGRAM.

A TIB IS AN ENTRY TYPE CODE 23 AND IS AUTOMATED USING THE
AUTOMATED BROKER INTERFACE (ABI) AND THE AUTOMATED COMMERCIAL
SYSTEM (ACS).

STATISTICAL REPORT REQUIREMENT: ALL ARTICLES ENTERED UNDER
HEADING 9813.00.05 THAT WILL BE PROCESSED INTO ARTICLES
MANUFACTURED OR PRODUCED IN THE UNITED STATES, MUST USE THE
STATISTICAL REPORTING NUMBER 9813.00.0520.

ACTION

1. NAFTA DUTY DEFERRAL CLAIM

THE NAFTA DUTY DEFERRAL CLAIM IS CONSIDERED TO BE A "CLAIM",
NOT AN ENTRY, AND THEREFORE:

A. THE FILING OF THE CLAIM WILL NOT BE CONSIDERED AS
"CUSTOMS BUSINESS" FOR PURPOSES OF REQUIRING A CUSTOMS BROKER
LICENSE.

B. WILL REQUIRE A TYPE 1, BASIC IMPORTATION AND ENTRY
BOND. THE BOND CONDITIONS SET FORTH IN 19CFR113.62 WILL BE
EXPANDED TO COVER THE NAFTA DUTY DEFERRAL PROGRAMREQUIREMENTS.
THESE CHANGES WILL BE SET FORTH IN THE INTERIM REGULATIONS TO BE
PUBLISHED PRIOR TO THE JANUARY 1, 1996, IMPLEMENTATION DATE.

C. WILL HAVE LIQUIDATED DAMAGES ASSESSED FOR:

(1) THOSE DUTIES DUE, NEVER REPORTED AND/OR PAID, AS
REQUIRED BY THE NAFTA DUTY DEFERRAL PROGRAM, AND

(2) THOSE DUTIES OWED AND NOT PAID WITHIN THE 60 DAY
DEFERRAL PERIOD.

D. MERCHANDISE PROCESSING FEES, HARBOR MAINTENANCE FEES
AND/OR ANY AGRICULTURAL FEES WILL NOT BE ASSESSED AND/OR
COLLECTED.

E. ANTIDUMPING/COUNTERVAILING DUTIES WILL NOT BE ASSESSED
AND/OR COLLECTED.

F. NAFTA DUTY DEFERRAL CLAIMS WILL BE PROTESTABLE UNDER
19USC1514(A)(3) 19CFR174.11(C) .

2. EXPORT DATE

THE EXPORT DATE WHICH ESTABLISHES THE 60 DAY DEFERRAL PERIOD IS
DEFINED AS THE CANADIAN IMPORT DATE. FOR CUSTOMS PURPOSES THE
CANADIAN IMPORT DATE WILL BE THE SAME AS THE CANADIAN ENTRY DATE.

TO WAIVE OR REDUCE THOSE U.S. DUTIES OWED UPON THE EXPORTATION OF
THE GOOD TO CANADA, THE EXPORTER MUST PROVIDE PROOF OF
EXPORTATION AND SATISFACTORY EVIDENCE OF THE CANADIAN DUTIES
PAID IN CANADA WITHIN 60 DAYS OF THE DATE OF EXPORTATION AS
REQUIRED IN 19CFR181.53(A)(3), ADJUSTMENT TO DUTIES PAID.

3. SATISFACTORY EVIDENCE

FOR PURPOSES OF SUBSTANTIATING THE DUTIES PAID IN CANADA,
SATISFACTORY EVIDENCE WILL CONSIST OF THE FOLLOWING INFORMATION:

A. CANADIAN IMPORT ENTRY NUMBER

B. CANADIAN HARMONIZED TARIFF SCHEDULE NUMBER

C. CANADIAN RATE OF DUTY

D. CANADIAN DUTY PAID IN AN AMOUNT STATED IN U.S. DOLLARS

E. CANADIAN DATE OF IMPORT

SATISFACTORY EVIDENCE MAY BE SUBMITTED IN THE FORM OF ONE OR MORE
OF THE DOCUMENTS PROVIDED FOR IN 181.47(C)(1) C.R., COMPLETION
OF CLAIM FOR DRAWBACK.

THE FORMS ARE:

(1) CANADIAN ENTRY DOCUMENTS,

(2) FINAL CUSTOMS DUTY DETERMINATION OF CANADA, OR A
COPY THEREOF, AND/OR

(3) AN AFFIDAVIT, FROM THE PERSON CLAIMING DUTY
DEFERRAL WITH THE REQUIRED INFORMATION.

SECTION 181.53(H) C.R. REQUIRES THAT IF THE PERSON EXPORTING
GOODS TO CANADA FAILS TO PROVIDE SATISFACTORY EVIDENCE OF DUTIES
PAID TO CANADA WITHIN THE 60-DAY PERIOD, THAT PERSON WILL BE
LIABLE FOR PAYMENT OF THE FULL U.S. DUTIES ASSESSED WITHOUT ANY
WAIVER OR REDUCTION ALLOWED.

4. FILING REQUIREMENTS & PROCEDURES FOR THE NAFTA DUTY
DEFERRAL CLAIM

THE NAFTA DUTY DEFERRAL CLAIM WILL BE AUTOMATED FOR USE WITHIN
THE AUTOMATED BROKER INTERFACE (ABI) AND THE AUTOMATED COMMERCIAL
SYSTEM (ACS).

THE CLAIM WILL BE IDENTIFIED AS "NAFTA DUTY DEFERRAL CLAIM", AND
WILL BE DESIGNATED AS AN ENTRY TYPE CODE "08". THE GENERIC TERM
"ENTRY TYPE CODE" IS USED BECAUSE ACS DOES NOT HAVE ANOTHER MEANS
OF IDENTIFYING "CLAIMS" OTHER THAN ASSIGNING THE NEXT AVAILABLE
"ENTRY TYPE CODE". FOR PURPOSES OF ADMINISTRATIVE EFFICIENCY,
THE CLAIM WILL BE FILED USING A C.F. 7501, ENTRY/ENTRY SUMMARY.
THE "NAFTA DUTY DEFERRAL CLAIM" WILL CONSIST OF TWO PARTS. PART
I WILL BE THE U.S. IMPORT/EXPORT INFORMATION SETTING FORTH THE
EXPORTER'S OBLIGATION OF U.S. DUTIES DUE AND PAYABLE. PART II
WILL CONSIST OF THE REQUIRED CANADIAN ENTRY INFORMATION SUBMITTED
AS SATISFACTORY EVIDENCE ALONG WITH PAYMENT OF ANY U.S. DUTIES
DUE, IF APPLICABLE.

ABI PROCESSING

AN ABI FILER WILL BE ABLE TO TRANSMIT BOTH PART I AND PART II OF
THE NAFTA DUTY DEFERRAL CLAIM.

THE NAFTA DUTY DEFERRAL CLAIM INFORMATION FOR THE EXPORTER'S
OBLIGATION OF U.S. DUTIES DUE IS REQUIRED TO BE TRANSMITTED BY
THE 10TH WORKING DAY AFTER THE DATE OF EXPORT.

THE DATA TRANSMISSION WILL CREATE AN ABI CLAIM RECORD, ACCESSIBLE
BY CUSTOMS WITHIN ACS. THE FILER WILL BE ALLOWED TO ADD,
CORRECT AND DELETE LINE ITEM DATA DURING THE DEFERRAL PERIOD.

DELETION OF THE "HEADER RECORD" WILL NOT BE ALLOWED BY THE FILER.

CANCELLATION OF A CLAIM WILL BE DONE BY THE CUSTOMS FIELD OFFICE
WHERE THE CLAIM IS FILED. REQUESTS FOR CANCELLATION OF NAFTA
DUTY DEFERRAL CLAIMS WILL REQUIRE SUBSTANTIATING INFORMATION
AND/OR DOCUMENTATION.

THOSE ABI FILERS TRANSMITTING THEIR NAFTA DUTY DEFERRAL CLAIMS
WILL DEFER THE FILING OF THE PAPER C.F. 7501 CONTAINING THE
IMPORT INFORMATION OF PART I OF THE CLAIM UNTIL THE SUBMISSION
OF THE CANADIAN ENTRY INFORMATION SUPPORTING THE WAIVER OR
REDUCTION OF U.S. DUTIES FOR PART II OF THE NAFTA DUTY DEFERRAL
CLAIM.

CONSOLIDATED WEEKLY NAFTA DUTY DEFERRAL CLAIMS WILL BE ALLOWED.
THE DATE OF EXPORT FOR CONSOLIDATED WEEKLY NAFTA DUTY DEFERRAL
CLAIMS WILL BE THE EARLIEST CANADIAN DATE OF IMPORT DURING THE
CALENDAR WEEK. CONSOLIDATED WEEKLY CLAIMS WILL BE ALLOWED UNDER
THE FOLLOWING CONDITIONS:

(1) CONTINUOUS BOND ON FILE

(2) ABI/A STATEMENT PROCESSING

(3) PORT APPROVAL

A. PART I - U.S. IMPORT/EXPORT INFORMATION

PART I WILL BE THE U.S. IMPORT/EXPORT INFORMATION SETTING FORTH
THE EXPORTER'S OBLIGATION OF U.S. DUTIES DUE.

THE REQUIRED FILING TIME FRAME FOR THAT IMPORT/EXPORT INFORMATION
REQUIRED ON PART I SETTING FORTH THE EXPORTER'S OBLIGATION OF
U.S. DUTIES DUE ON THE NAFTA DUTY DEFERRAL CLAIM WILL BE 10
WORKING DAYS FROM THE DATE OF EXPORT TO CANADA.

A DETAILED C.F. 7501 WILL BE REQUIRED AT THE TIME OF THE
SUBMISSION.

(1) PREPARATION OF THE CF 7501:

MINIMUM REQUIRED INFORMATION FOR BOTH NON ABI (MANUAL)
AND ABI CLAIMS:

BLOCK 1 - ENTRY NUMBER: THE ENTRY NUMBER WILL BE AN 11
DIGIT ALPHANUMERIC CODE USING THE SAME REQUIREMENTS AS
PROVIDED IN THE CUSTOMS DIRECTIVE 099-3550-061,
INSTRUCTIONS FOR PREPARATION OF C.F. 7501, DATED SEPTEMBER
18, 1992.

BLOCK 2 - ENTRY TYPE CODE: THE "NAFTA DUTY DEFERRAL CLAIM"
WILL BE DESIGNATED AS AN ENTRY TYPE CODE OF "08". THE ABI
PROCESSING REQUIREMENTS OF AN ABI STATUS INDICATOR WILL BE
THE SAME AS PROVIDED IN THE CUSTOMS DIRECTIVE 099-3550-061,
INSTRUCTIONS FOR PREPARATION OF C.F.7501, DATED SEPTEMBER
18, 1992.

THE FOLLOWING ABI STATUS INDICATORS WILL APPLY:

ABI/S - ABI STATEMENT PAID BY CHECK OR CASH:
MAY USE THIS PAYMENT METHOD FOR ONE EXPORT PER NAFTA
DUTY DEFERRAL CLAIM.

ABI/A - ABI STATEMENT PAID THROUGH THE AUTOMATED
CLEARINGHOUSE (ACH): MAY USE THIS PAYMENT METHOD FOR
ONE EXPORT PER NAFTA DUTY DEFERRAL CLAIM AND/OR WEEKLY
NAFTA DUTY DEFERRAL CLAIMS.

ABI/N - ABI NON-STATEMENT: MAY USE THIS METHOD FOR ONE
EXPORT PER NAFTA DUTY DEFERRAL CLAIM.

BLOCK 3 - ENTRY SUMMARY DATE: THIS BLOCK WILL RECORD THE
DATE THIS PART OF THE "NAFTA DUTY DEFERRAL CLAIM" IS FILED
WITH CUSTOMS (MMDDYY). THE RECORD COPY OF THE CLAIM WILL BE
TIME STAMPED BY THE FILER AT THE TIME OF FILING.

THE FILER WILL RECORD THE PROPER TEAM NUMBER DESIGNATION IN
THE UPPER RIGHT PORTION OF THIS BLOCK. GENERALLY, THE NAFTA
DUTY DEFERRAL CLAIMS WILL BE THE RESPONSIBILITY OF THE ENTRY
BRANCHES WITHIN THE PORTS.

BLOCK 4 - ENTRY DATE: THE ENTRY DATE BLOCK WILL BE USED TO
REPORT THE "EXPORT DATE" ESTABLISHING THE 60 DAY DEFERRAL
PERIOD FOR NAFTA DUTY DEFERRAL PURPOSES.

"EXPORT DATE" IS DEFINED AS THE CANADIAN IMPORT DATE. REFER
TO PARAGRAPH 2 UNDER "ACTION" OF THIS COMMUNICATION.

BLOCK 5 - PORT CODE: RECORD THE FOUR DIGIT NUMERIC CODE OF
THE U.S. PORT WHERE THE MERCHANDISE CLAIM IS FILED. REPORT
THE PORT CODE AS PROVIDED IN THE CUSTOMS DIRECTIVE
099-3550-061, INSTRUCTIONS FOR PREPARATION OF C.F. 7501,
DATED SEPTEMBER 18, 1992.

BLOCK 6 - BOND NUMBER: SAME REQUIREMENTS AS PROVIDED IN
THE CUSTOMS DIRECTIVE 099-3550-061, INSTRUCTIONS FOR
PREPARATION OF C.F. 7501, DATED SEPTEMBER 18, 1992.

BLOCK 7 - BOND TYPE CODE: SAME REQUIREMENTS AS PROVIDED IN
THE CUSTOMS DIRECTIVE 099-3550-061, INSTRUCTIONS FOR
PREPARATION OF C.F. 7501, DATED SEPTEMBER 18, 1992.

BLOCK 8 - BROKER/IMPORTER FILE NO.: SAME REQUIREMENTS AS
PROVIDED IN THE CUSTOMS DIRECTIVE 099-3550-061, INSTRUCTIONS
FOR PREPARATION OF C.F. 7501, DATED SEPTEMBER 18, 1992.

BLOCK 9 - ULTIMATE CONSIGNEE NAME AND ADDRESS: THIS BLOCK
WILL REPORT THE PERSON WHO IS THE EXPORTER OF THE
MERCHANDISE,IF THAT PERSON IS USING AN AGENT AND THE
AGENT'S BOND FOR FILING OF THE NAFTA DUTY DEFERRAL CLAIM.

BLOCK 10 - CONSIGNEE NUMBER: RECORD THE IRS, SOCIAL
SECURITY, OR CUSTOMS ASSIGNED NUMBER OF THE PERSON REPORTED
IN BLOCK 9.

BLOCK 11 - IMPORTER OF RECORD NAME AND ADDRESS: RECORD THE
NAME AND ADDRESS OF THE EXPORTER. THE PERSON OR AGENT OF
THE EXPORTER LISTED IN THIS BLOCK WILL BE THE PERSON COVERED
BY THE BOND POSTED FOR THE CLAIM.

BLOCK 12 - IMPORTER NUMBER: RECORD THE IRS, SOCIAL
SECURITY, OR CUSTOMS ASSIGNED NUMBER OF THE PERSON REPORTED
IN BLOCK 11.

BLOCK 13 - EXPORTING COUNTRY: NO REPORTING REQUIREMENTS.

BLOCK 14 - EXPORT DATE: NO REPORTING REQUIREMENTS.

BLOCK 15 - COUNTRY OF ORIGIN: THIS BLOCK WILL REFLECT THE
COUNTRY OF ORIGIN FOR THE COMMODITY+ ASSESSED AS DUTIABLE
UNDER THE NAFTA DUTY DEFERRAL PROGRAM. IF THERE IS MORE
THAN ONE COUNTRY OF ORIGIN, RECORD THE WORD "MULTI" IN THIS
BLOCK AND IN COLUMN 28, BELOW THE LINE NUMBER, AND PREFIXED
WITH THE LETTER "O", INDICATE A SEPARATE ISO CODE FOR THE
COUNTRY OF ORIGIN CORRESPONDING TO EACH LINE NUMBER.

+ COMMODITY WILL TRANSLATE AS THAT FOREIGN MERCHANDISE
IMPORTED INTO THE UNITED STATES AND ENTERED OR ADMITTED INTO
A DUTY DEFERRAL PROGRAM AND SUBSEQUENTLY EXPORTED TO CANADA
ON OR AFTER JANUARY 1, 1996.

BLOCK 16 - MISSING DOCUMENTS: NO REPORTING REQUIREMENTS.

BLOCK 17 - I.T. NUMBER: RECORD THE DATE OF THE IN-BOND
NUMBER (C.F. 7512) OR, IF APPLICABLE, THE AIR WAYBILL NUMBER
THAT IS USED TO EXPORT THE MERCHANDISE TO CANADA. IF
MULTIPLE, PLACE ADDITIONAL IN-BOND ENTRY NUMBERS ACROSS
LINES 30 TO 32 OR LIST ON A SEPARATE ATTACHMENT. IF AMS
MASTER IN-BOND MOVEMENT (MIB) RECORD THE 11 DIGIT IN-BOND
NUMBER OBTAINED FROM THE AMS CARRIER. NEITHER THE CF 7512
OR CF7512C ARE USED FOR THE AMS MASTER IN-BOND PROGRAM.

BLOCK 18 - I.T. DATE: RECORD THE DATE (FORMAT MMDDYY) OF
THE IN-BOND ENTRY NUMBER OR IF APPLICABLE, THE TRANSIT AIR
CARGO MANIFEST (TACM), OR THE AMS MASTER IN-BOND MOVEMENT.
IF MULTIPLE, PLACE ADDITIONAL DATES ACROSS LINES 30 TO 32
ASSOCIATED WITH EACH ADDITIONAL I.T. NUMBER TO WHICH IT IS
APPLICABLE.

BLOCK 19 - BILL OF LADING OR AIR WAYBILL NUMBER: NO
REPORTING REQUIREMENTS.

BLOCK 20 - MODE OF TRANSPORTATION: NO REPORTING
REQUIREMENTS.

BLOCK 21 - MANUFACTURER I.D.: NO REPORTING REQUIREMENTS.

BLOCK 22 - REFERENCE NUMBER: SAME REQUIREMENTS AS PROVIDED
IN THE CUSTOMS DIRECTIVE 099-3550-061, INSTRUCTIONS FOR
PREPARATION OF C.F. 7501, DATED SEPTEMBER 18, 1992.

BLOCK 23 - IMPORTING CARRIER: THIS BLOCK WILL BE USED ONLY
FOR THAT MERCHANDISE BEING EXPORTED FROM A FOREIGN TRADE
ZONE (FTZ) AND WILL CONTAIN THE FTZ NUMBER. THE FILER SHOULD
INSERT "FTZ" FOLLOWED BY THE FTZ NUMBER. THE FORMAT WILL BE
AS PROVIDED IN THE CUSTOMS DIRECTIVE 099-3550-061,
INSTRUCTIONS FOR PREPARATION OF C.F.7501, DATED SEPTEMBER
18, 1992. THIS BLOCK WILL NOT BE USED FOR ANY NAFTA DUTY
DEFERRAL CLAIMS FOR THE WAREHOUSE AND THE TIB DUTY DEFERRAL
PROGRAMS.

BLOCK 24 - FOREIGN PORT OF LADING: NO REPORTING
REQUIREMENTS.

BLOCK 25 - LOCATION OF GOODS/G.O. NUMBER: THIS BLOCK WILL
REPORT THE LOCATION OF THE WAREHOUSE OR THE FTZ FROM WHERE
THE MERCHANDISE WAS EXPORTED. THE USE OF THE FACILITIES
INFORMATION AND RESOURCES MANAGEMENT SYSTEM (FIRMS) CODE
WILL BE USED. FOR THOSE NAFTA DUTY DEFERRAL CLAIMS COVERING
EXPORTED MERCHANDISE IMPORTED USING THE TIB DEFERRAL
PROGRAM, THE LOCATION OF THE FACILITY FROM WHERE THE
MERCHANDISE WAS EXPORTED WILL BE REPORTED.

THIS BLOCK WILL ALSO IDENTIFY THE NAFTA DUTY DEFERRAL CLAIM
TYPE. THE CLAIM TYPE WILL BE SHOWN AS A THREE ALPHA
CHARACTER FORMAT.

THE FOLLOWING ARE THE CLAIM TYPES:

WHS TO IDENTIFY WAREHOUSE
FTZ TO IDENTIFY FOREIGN TRADE ZONE
TIB TO IDENTIFY TEMPORARY IMPORTATION UNDER BOND

BLOCK 26 - U.S. PORT OF UNLADING: NO REPORTING
REQUIREMENTS.

BLOCK 27 - IMPORT DATE: NO REPORTING REQUIREMENTS.

BLOCK 28 - LINE NUMBER: RECORD THE APPROPRIATE LINE
NUMBER, IN SEQUENCE, BEGINNING WITH THE NUMBER 001.

A LINE NUMBER WILL REFER TO ALL OF THE FOLLOWING:

(1) THE GOOD BEING EXPORTED TO CANADA.

(2) THE WAREHOUSE OR TIB IMPORT ENTRY NUMBER OR THE
FTZ NUMBER ASSOCIATED WITH THE ARTICLE IMPORTED INTO
THE DUTY DEFERRAL PROGRAM.

(3) THE COMMODITY+ ASSESSED DUTIABLE UNDER THE NAFTA
DUTY DEFERRAL PROGRAM.

BLOCK 29 - DESCRIPTION OF MERCHANDISE: BRIEF DESCRIPTIONS
WILL BE REQUIRED OF:

(1) THE GOOD BEING EXPORTED TO CANADA .

(2) THE COMMODITY+ ASSESSED DUTIABLE UNDER THE
NAFTA DUTY DEFERRAL PROGRAM.

BLOCK 30 A. - HTS NUMBER: RECORD THE APPROPRIATE HTS
10-DIGIT/STATISTICAL REPORTING NUMBER ALONG WITH THE CHECK
DIGIT IF ONE IS USED. THIS NUMBER SHOULD BE LEFT JUSTIFIED.

DECIMALS ARE TO BE USED IN THE 10-DIGIT
DUTY/STATISTICAL REPORTING NUMBER EXACTLY AS THEY APPEAR IN
THE HTS. THE CHECK DIGIT IS NOT TO BE SEPARATED BY A DASH
OR DECIMAL.

AN HTS NUMBER WILL BE REQUIRED TO BE REPORTED FOR BOTH THE
GOOD BEING EXPORTED TO CANADA AND THE COMMODITY ASSESSED
DUTIABLE UNDER THE NAFTA DUTY DEFERRAL PROGRAM AS REQUIRED
IN BLOCK 29. IF MORE THAN ONE HTS NUMBER IS REQUIRED,
FOLLOW THE REPORTING INSTRUCTIONS AS PROVIDED IN THE CUSTOMS
DIRECTIVE 099-3550-061, INSTRUCTIONS FOR PREPARATION OF C.F.
7501, DATED SEPTEMBER 18, 1992.

BLOCK 30 B. - ANTIDUMPING/COUNTERVAILING DUTY CASE NUMBER:
NO REPORTING REQUIREMENTS.

BLOCK 30 C. - CATEGORY NUMBER: NO REPORTING REQUIREMENTS.

BLOCK 31 A. - GROSS WEIGHT: NO REPORTING REQUIREMENTS.

BLOCK 31 B. - MANIFEST QUANTITY: NO REPORTING
REQUIREMENTS.

BLOCK 32 - NET QUANTITY IN HTS UNITS: THIS SHOULD BE
REPORTED AS PROVIDED IN THE CUSTOMS DIRECTIVE 099-3550-061,
INSTRUCTIONS FOR PREPARATION OF C.F. 7501, DATED SEPTEMBER
18, 1992. SHOW THE QUANTITY FOR BOTH THE GOOD BEING
EXPORTED AND THE COMMODITY+ ASSESSED DUTIABLE UNDER THE
NAFTA DUTY DEFERRAL PROGRAM.

BLOCK 33 A. - ENTERED VALUE: VALUE WILL BE REPORTED FOR
THE COMMODITY+ ASSESSED DUTIABLE UNDER THE DUTY DEFERRAL
PROGRAM. THIS SHOULD BE REPORTED AS PROVIDED IN THE CUSTOMS
DIRECTIVE 099-3550-061, INSTRUCTIONS FOR PREPARATION OF C.F.
7501, DATED SEPTEMBER 18, 1992.

BLOCK 33 B. - CHARGES (CHGS): NO REPORTING REQUIREMENTS.

BLOCK 33 C. - RELATIONSHIP: NO REPORTING REQUIREMENTS.

BLOCK 34 A. - HTS RATE: THE HTS RATE WILL BE REPORTED ON
THE COMMODITY+ ASSESSED DUTIABLE UNDER THE DUTY DEFERRAL
PROGRAM. THIS SHOULD BE REPORTED AS PROVIDED IN THE CUSTOMS
DIRECTIVE 099-3550-061, INSTRUCTIONS FOR PREPARATION OF C.F.
7501, DATED SEPTEMBER 18, 1992.

THIS SHOULD BE REPORTED AS PROVIDED IN THE CUSTOMS DIRECTIVE
099-3550-061,INSTRUCTIONS FOR PREPARATION OF C.F. 7501,
DATED SEPTEMBER 18, 1992.

BLOCK 34 B. - ANTIDUMPING/COUNTERVAILING DUTY RATE: NO
REPORTING REQUIREMENTS.

BLOCK 34 C. - IRC RATE: NO REPORTING REQUIREMENTS.

BLOCK 34 D. - VISA NUMBER: NO REPORTING REQUIREMENTS.

BLOCK 34 E. - OTHER FEES: NO REPORTING REQUIREMENTS.

BLOCK 34F. - AGRICULTURE LICENSES NUMBER: NO REPORTING
REQUIREMENTS.

BLOCK 35 - DUTY AND I.R. TAX: RECORD THE ESTIMATED HTS
DUTY AS IT APPLIES TO THE IMPORTED COMMODITY ASSESSED
DUTIABLE UNDER THE NAFTA DUTY DEFERRAL PROGRAM. THE AMOUNT
SHOWN IN THIS COLUMN MUST BE DIRECTLY OPPOSITE THE
APPROPRIATE HTS RATE(S).

BLOCK 36 - DECLARATION: SELF-EXPLANATORY.

IF REQUIRED, ANY INFORMATION REPORTED IN BLOCKS 37 THROUGH
40 MUST BE COMPLETED ON THE FIRST PAGE, IF THE NAFTA DUTY
DEFERRAL CLAIM CONSISTS OF MORE THAN ONE PAGE.

BLOCK 37 - DUTY: RECORD THE TOTAL ESTIMATED U.S. DUTY
OWED.

BLOCK 38 - TAX: NO REPORTING REQUIREMENTS.

BLOCK 39 - OTHER: THE AMOUNTS TO BE SHOWN IN BLOCK 39 AND
IN "BLOCK 39 SUMMARY" WILL BE REPORTED UPON SUBMISSION OF
PART II OF THE NAFTA DUTY DEFERRAL CLAIM. THE
INFORMATION TO BE REPORTED UPON SUBMISSION OF PART II WILL
BE: "BLOCK 39 SUMMARY" WILL CONTAIN THE TOTAL U.S. DOLLARS
DUE ON THE COMMODITIES+ REPORTED ON PART I OF THE CLAIM AND
THE U.S. EQUIVALENCY OF THE TOTAL CANADIAN DOLLARS PAID.
BLOCK 39 WILL CONTAIN THE SUM OF THE COMPARISON OF THE
TOTALS REPORTED IN "BLOCK 39 SUMMARY". A NEGATIVE SUM
SHOULD BE REPORTED AS $0 IN BLOCK 40.

BLOCK 40 - TOTAL: THIS BLOCK WILL BE COMPLETED UPON
SUBMISSION OF PART II OF THE DUTY DEFERRAL CLAIM. THE
DOLLAR AMOUNT TO BE SHOWN IN BLOCK 40 WILL BE ONE OF THE
FOLLOWING:

(1) THE AMOUNT OF U.S. DUTIES PAYABLE AFTER REDUCING
THOSE U.S. DUTIES OWED BY THE AMOUNT OF CANADIAN DUTIES
PAID.

(2) A ZERO ($0) BALANCE AFTER WAIVING THOSE U.S. DUTIES
OWED BY THE AMOUNT OF CANADIAN DUTIES PAID.

(3) THE TOTAL U.S. DUTIES OWED AND PAYABLE WHEN THE
CANADIAN DUTY RATE IS "FREE".

BLOCK 41 - SIGNATURE OF DECLARANT, TITLE, AND DATE: RECORD
THE SIGNATURE OF THE DECLARANT, THE JOB TITLE OF THE OWNER,
PURCHASER OR AGENT WHO SIGNS THE DECLARATION, AND THE MONTH,
DAY AND YEAR WHEN THE DECLARATION IS SIGNED.

B. PART II - CANADIAN ENTRY INFORMATION (SATISFACTORY
EVIDENCE)

THE CANADIAN ENTRY INFORMATION REQUIRED TO SUBSTANTIATE THE
WAIVER OR REDUCTION OF U.S. DUTIES OWED ON THE IMPORTED
MERCHANDISE AS REPORTED ON PART I OF THE NAFTA DUTY DEFERRAL
CLAIM WILL CONSIST OF THE FOLLOWING:

(1) CANADIAN ENTRY NUMBER
(2) CANADIAN HARMONIZED TARIFF SCHEDULE NUMBER
(3) CANADIAN RATE OF DUTY
(4) CANADIAN DUTY AMOUNT PAID, REPORTED IN BOTH
CANADIAN DOLLARS AND U.S. DOLLARS
(5) CANADIAN DATE OF IMPORT

PREPARATION OF THE CF 7501:

(1) MINIMUM REQUIRED INFORMATION:

WHEN REPORTING PART II OF THE NAFTA DUTY DEFERRAL CLAIM ON THE
C.F. 7501, THE CANADIAN ENTRY INFORMATION WILL BE SEPARATED FROM
THE U.S. IMPORT INFORMATION BY PLACING A BROKEN LINE BETWEEN PART
I AND PART II.

IN ADDITION TO THE FINAL UPDATED REPORTING OF THE PART I
IMPORT/EXPORT INFORMATION SETTING FORTH THE EXPORTER'S OBLIGATION
OF U.S. DUTIES DUE, THE FOLLOWING LINE ITEM INFORMATION WILL BE
REQUIRED FOR PART II OF THE CLAIM:

BLOCK 28 - LINE NUMBER: RECORD THE APPROPRIATE LINE
NUMBER, IN SEQUENCE, BEGINNING WITH THE NUMBER 001.

A LINE NUMBER WILL REFER TO ALL OF THE FOLLOWING:

(1) CANADIAN ENTRY NUMBER.

(2) THE CANADIAN HARMONIZED TARIFF SCHEDULE NUMBER
(THIS HTS NUMBER REPORTS THE GOOD ENTERED INTO
THE COMMERCE OF CANADA).

(3) CANADIAN RATE OF DUTY FOR THAT HTS NUMBER.

(4) CANADIAN DUTY AMOUNT PAID ALONG WITH THE U.S.
CONVERSION.

(5) CANADIAN DATE OF IMPORT.

BLOCK 29 - DESCRIPTION OF MERCHANDISE: REPORTING
REQUIREMENTS ARE:

(1) CANADIAN ENTRY NUMBER WITH CANADIAN DATE OF IMPORT

(2) THE GOOD BEING IMPORTED INTO CANADA.

BLOCK 30 A. - HTS NUMBER: RECORD THE APPROPRIATE CANADIAN
HTS NUMBER. THIS WILL BE REPORTED AT THE 10 DIGIT REPORTING
NUMBER.

BLOCK 34 A. - HTS RATE: RECORD THE APPROPRIATE CANADIAN
DUTY RATE.

BLOCK 35 - DUTY AND I.R. TAX: RECORD THE CANADIAN DUTY
PAID. THE REPORTED CANADIAN DUTY PAID SHOULD BE SHOWN IN
PARENTHESES. THE U.S. EQUIVALENT AMOUNT WILL BE SHOWN
DIRECTLY UNDER THE CANADIAN DUTY PAID. THE AMOUNT SHOWN IN
THIS COLUMN MUST BE DIRECTLY OPPOSITE THE APPROPRIATE
CANADIAN HTS RATE.

BLOCK 36 - DECLARATION: SELF-EXPLANATORY.

BLOCK 37 - TOTAL: RECORD THE TOTAL ESTIMATED U.S. DUTY
OWED.

BLOCK 38 - TAX: NO REPORTING REQUIREMENT.

BLOCK 39 - OTHER: "BLOCK 39 SUMMARY" WILL CONTAIN THE
TOTAL U.S. DOLLARS DUE ON THE COMMODITIES+ REPORTED ON PART
I OF THE CLAIM AND THE U.S. EQUIVALENCY OF THE TOTAL
CANADIAN DOLLARS PAID. BLOCK 39 WILL CONTAIN THE SUM OF THE
COMPARISON OF THE TOTALS REPORTED IN "BLOCK 39 SUMMARY". A
NEGATIVE SUM SHOULD BE REPORTED AS $0 IN BLOCK 40.

BLOCK 40 - TOTAL: THE DOLLAR AMOUNT TO BE SHOWN IN BLOCK
40 WILL BE ONE OF THE FOLLOWING:

(1) THE AMOUNT OF U.S. DUTIES PAYABLE AFTER REDUCING
THOSE U.S. DUTIES OWED BY THE AMOUNT OF CANADIAN DUTIES
PAID.

(2) A ZERO ($0) BALANCE AFTER WAIVING THOSE U.S. DUTIES
OWED BY THE AMOUNT OF CANADIAN DUTIES PAID.

(3) THE TOTAL U.S. DUTIES OWED AND PAYABLE WHEN THE
CANADIAN DUTY RATE IS "FREE".

5. FINAL ACTION

AS REQUIRED IN 181.53(G) C.R., RECORDKEEPING REQUIREMENTS, THE
PERSON CLAIMING A WAIVER OR REDUCTION OF DUTY ON GOODS UNDER THE
NAFTA DUTY DEFERRAL PROGRAM SHALL MAINTAIN ADEQUATE RECORDS
CONCERNING THE VALUE OF ALL INVOLVED GOODS AT THE TIME OF THEIR
IMPORTATION IN THE UNITED STATES. FAILURE TO MAINTAIN SUCH
RECORDS WILL RESULT IN THE DENIAL OF THE CLAIM.

A. CUSTOMS WILL TAKE FINAL ACTION BY COMPARING THE
EVIDENCE SUBMITTED VERIFYING THE TOTAL PAID CANADIAN DUTY TO THE
TOTAL AMOUNT OF U.S. DUTY THAT WOULD HAVE BEEN DUE IF THE
MERCHANDISE HAD BEEN ENTERED FOR CONSUMPTION.

B. BY USING THE LIQUIDATION FUNCTION CODES IN ACS, CUSTOMS
WILL FINALIZE THE CLAIM BY WAIVING OR REDUCING THE CLAIM OR
ISSUING A BILL FOR THE ASSESSED AMOUNT.

(1) THE GENERIC TERM "LIQUIDATION FUNCTION CODES" IS
USED BECAUSE ACS DOES NOT HAVE ANOTHER MEANS OF
FINALIZING THE "CLAIMS" OTHER THAN USING THE
LIQUIDATION FUNCTION CODES.

C. UPON FINALIZATION OF THE CLAIM, THE ACTION WILL APPEAR
ON THE CUSTOMS POSTING BULLETIN AS A SEPARATE LISTING FROM THE
LIQUIDATION ACTIONS.

THE FINALIZATION PROCEDURE OF THE CLAIMS WILL ACCOMPLISH
FINALIZATION DATES AS FOLLOWS:

(1) THOSE DUTY DEFERRAL OBLIGATIONS FOR U.S. DUTIES
DUE UPON EXPORT THAT HAVE NOT HAD THE REQUIRED CANADIAN
ENTRY INFORMATION SUBMITTED WITHIN THE 60 DAYS WILL
HAVE A CURRENT FINALIZATION DATE (AS GIVEN WITH THE ACS

LIQUIDATION PROCESS) AND WILL HAVE THE SUBSEQUENT 90
DAY PROTEST PERIOD.

(2) THOSE DUTY DEFERRAL OBLIGATIONS FOR U.S. DUTIES
DUE AND SUBMITTED WITH THE CANADIAN ENTRY INFORMATION
WITHIN THE 60 DAY DEFERRAL TIME WILL BE FINALIZED
THROUGH ACS WITH A POSTING DATE THREE YEARS IN THE
FUTURE. THIS WILL ALLOW FOR ADJUSTMENT ACTIONS REQUIRED
AS PROVIDED IN 181.53(I).

D. THE POSTING BULLETIN WILL BE THE LEGAL NOTIFICATION OF
CUSTOMS FINALIZING THE CLAIM.

E. COURTESY NOTICES WILL NOT BE ISSUED.

F. CLAIMS WILL BE FILED AND ARCHIVED BY CUSTOMS IN THE
SAME MANNER AS LIQUIDATED ENTRIES.

6. ADJUSTMENTS

ADJUSTMENTS MAY BE MADE TO THE NAFTA DUTY DEFERRAL CLAIMS AS
PROVIDED FOR IN 181.53(I), SUBSEQUENT CLAIMS FOR PREFERENTIAL
TARIFF TREATMENT.

A. THE ADJUSTMENT WILL BE ACCOMPLISHED USING THE
RELIQUIDATION FUNCTION CODE IN ACS.

(1) THE GENERIC TERM "RELIQUIDATION FUNCTION CODE" IS
USED BECAUSE ACS DOES NOT HAVE ANOTHER MEANS OF
ADJUSTING THE "CLAIMS" OTHER THAN USING THE
RELIQUIDATION FUNCTION CODE.

(2) THE ADJUSTMENTS WILL BE SHOWN ON THE CUSTOMS
POSTING BULLETIN.

7. VERIFICATION OF THE NAFTA DUTY DEFERRAL CLAIM, 181.54 C.R.

A. THE INFORMATION SUBMITTED AS SATISFACTORY EVIDENCE FOR
WAIVER OR REDUCTION OF DUTIES IS SUBJECT TO VERIFICATION WHICH
WILL INCLUDE A DATA EXCHANGE WITH THE CANADIAN CUSTOMS
ADMINISTRATION.