(ii) Retention of records and submission of declaration. The information necessary for preparation of the declaration shall be retained in the files of the party responsible for its preparation and submission for a period of 5 years. In the event that the district director requests submission of the declaration during the 5-year period, it shall be submitted by the appropriate party directly to the district director within 60 days of the date of the request or such additional period as the district director may allow for good cause shown. Failure to submit the declaration in a timely fashion will result in a denial of duty-free treatment. (2) Merchandise wholly the growth, product, or manufacture of a beneficiary developing country. In a case involving merchandise covered by a formal entry which is wholly the growth, product, or manufacture of a single beneficiary developing country, a statement to that effect shall be included on the commercial invoice provided to Customs. (b) Shipments covered by an informal entry. Although the filing of the declaration provided for in paragraph (a)(1)(i) of this section will not be required for a shipment covered by an informal entry, the district director may require such other evidence of country of origin as deemed necessary. (c) Verification of documentation. Any evidence of country of origin submitted under this section shall be subject to such verification as the district director deems necessary. In the event that the district director is prevented from obtaining the necessary verification, the district director may treat the entry as dutiable. 7. Section 10.175 is amended by removing paragraphs (c)(3) and (c)(4), redesignating paragraph (c)(5) as (c)(3), and revising paragraph (e)(1) to read as follows: § 10.175 Imported directly defined. (e) (1) Shipment to the U.S. from a beneficiary developing country which is a member of an association of countries treated as one country under section 502(a)(3), Trade Act of 1974, as amended (19 U.S.C. 2462(a)(3)), through the territory of a former beneficiary developing country whose designation as a member of the same association for GSP purposes was terminated by the President pursuant to section 504, Trade Act of 1974, as amended (19 U.S.C. 2464), provided the articles in the shipment did not enter into the commerce of the former beneficiary developing country except for purposes of performing one or more of the operations specified in paragraph (c)(1) of this section and except for purposes of purchase or resale, other than at retail, for export. 8. Section 10.192 is amended by removing the last sentence. 9. Section 10.198 is revised to read as follows: § 10.198 Evidence of country of origin. (a) Shipments covered by a formal entry. * (1) Articles not wholly the growth, product, or manufacture of a beneficiary country. (i) Declaration. In a case involving an article covered by a formal entry which is not wholly the growth, product, or manufacture of a single beneficiary country, the exporter or other appropriate party having knowledge of the relevant facts in the beneficiary country where the article was produced or last processed shall be prepared to submit directly to the district director, upon request, a declaration setting forth all pertinent detailed information concerning the production or manufacture of the article. When requested by the district director, the declaration shall be prepared in substantially the following form: I, CBI DECLARATION (name), hereby declare that the articles described below (a) were produced or manufactured in (country) by means of processing operations performed in that country as set forth below and were also subjected to processing operations in the other beneficiary country or countries (including the Commonwealth of Puerto Rico and the U.S. Virgin Islands) as set forth below and (b) incorporate materials produced in the country named above or in any other beneficiary country or countries (including the Commonwealth of Puerto Rico and the U.S. Virgin Islands) or in the customs territory of the United States (other than the Commonwealth of Puerto Rico) as set forth below: (ii) Retention of records and submission of declaration. The information necessary for preparation of the declaration shall be retained in the files of the party responsible for its preparation and submission for a period of 5 years. In the event that the district director requests submission of the declaration during the 5-year period, it shall be submitted by the appropriate party directly to the district director within 60 days of the date of the request or such additional period as the district director may allow for good cause shown. Failure to submit the declaration in a timely fashion will result in a denial of duty-free treatment. (iii) Value added after final exportation. In a case in which value is added to an article in a bonded warehouse or in a foreign-trade zone in the Commonwealth of Puerto Rico or in the U.S. after final exportation of the article from a beneficiary country, in order to ensure compliance with the value requirement under § 10.195(a), the declaration provided for in paragraph (a)(1)(i) of this section shall be filed by the importer or consignee with the entry summary as evidence of the country of origin. The declaration shall be properly completed by the party responsible for (2) Merchandise wholly the growth, product, or manufacture of a bene- ficiary country. In a case involving merchandise covered by a formal (b) Shipments covered by an informal entry. Although the filing of the declaration provided for in paragraph (a)(1)(i) of this section will not be required for a shipment covered by an informal entry, the district direc- tor may require such other evidence of country of origin as deemed nec- (c) Verification of documentation. Any evidence of country of origin submitted under this section shall be subject to such verification as the PART 123-CUSTOMS RELATIONS WITH MEXICO AND CANADA 1. The authority citation for Part 123 continues to read in part as Authority: 19 U.S.C. 66, 1202 (General Note 17, Harmonized Tariff 2. Section 123.4(c) is amended by removing the reference "§ 10.1(f)” and adding, in its place, the reference "§ 10.1(i)”. 1. The general authority citation for Part 145 is revised, and the spe- cific authority citation for §§ 145.35 through 145.38 and § 145.41 con- Authority: 19 U.S.C. 66, 1202 (General Note 17, Harmonized Tariff 2. Section 145.35 is amended by removing the words "an importer's declaration on Customs Form 3311" and adding, in their place, the INFORMATION COLLECTION REQUIREMENTS 1. The authority citation for Part 178 continues to read as follows: Authority: 5 U.S.C. 301, 19 U.S.C. 1624, 44 U.S.C. 3501 et seq. 2. Section 178.2 is amended by revising the listings for §§ 10.1 and 10.173, removing the listings for §§ 10.8(e), 10.9(e), and 10.191-10.198 and adding, in their place respectively, listings for §§ 10.8, 10.9, and Deputy Assistant Secretary of the Treasury. [Published in the Federal Register, May 17, 1994 (59 FR 25563)] |