- To : Automated Broker Interface
Subject: UPDATED NAFTA DTY DEFRL INSTR
TO : ALL ABI BROKERS.
FROM : ANGELA M DOWNEY
SUBJECT : UPDATED NAFTA DTY DEFRL INSTR
DATE : 06/04/96
DATE: MAY 31, 1996
FILE: FO:TA AD
TO : ALL INTERESTED PARTIES
FROM : DIRECTOR, TRADE AGREEMENTS
SUBJECT: NAFTA DUTY DEFERRAL INSTRUCTIONS: UPDATED
IMPLEMENTATION PROCEDURES FOR EXPORTATIONS INTO
CANADA EFFECTIVE JANUARY 1, 1996
THIS COMMUNICATION PROVIDES THE DETAILED POLICY AND PROCEDURES
FOR IMPLEMENTATION OF THE NAFTA DUTY DEFERRAL PROGRAM
INCORPORATING THE REGULATORY REQUIREMENTS PUBLISHED IN THE
INTERIM REGULATIONS ON JANUARY 30, 1996, T.D. 96-14. THESE
INSTRUCTIONS ARE FOR IMPLEMENTING THE NAFTA DUTY DEFERRAL PROGRAM
AS IT PERTAINS TO CANADA.
IN ACCORDANCE WITH THE ATTACHED PROCEDURES, CUSTOMS WILL REQUIRE
THE FILING OF THE NAFTA DUTY DEFERRAL ENTRY AND WILL COLLECT,
REFUND, REDUCE OR WAIVE ANY ASSESSED REGULAR CUSTOMS DUTIES FOR
WITHDRAWALS FROM THE AFFECTED DUTY DEFERRAL PROGRAMS FOR
SUBSEQUENT EXPORTATION TO CANADA. CUSTOMS WILL ALSO COLLECT
ANTIDUMPING AND COUNTERVAILING DUTIES ALONG WITH ANY APPLICABLE
FEES. HOWEVER, THERE WILL BE NO REFUND, REDUCTION OR WAIVER OF
ANTIDUMPING OR COUNTERVAILING DUTIES OR ANY APPLICABLE FEES.
PROGRAMMING REQUIREMENTS HAVE NOT BEEN COMPLETED FOR EITHER
CUSTOMS AUTOMATED COMMERCIAL SYSTEM (ACS) OR THE AUTOMATED
BROKER INTERFACE (ABI). CONSEQUENTLY, ALL ENTRIES WILL REQUIRE
MANUAL FILING.
CONSOLIDATED WEEKLY NAFTA DUTY DEFERRAL ENTRIES WILL BE ALLOWED.
FOR REPORTING PURPOSES, THE DATE OF EXPORT WILL BE THE EARLIEST
CANADIAN DATE OF IMPORT DURING THE CALENDAR WEEK. FILING OF
WEEKLY ENTRIES MUST BE COORDINATED WITH THE PROCESSING PORT.
SHOULD YOU HAVE QUESTIONS REGARDING THESE PROCEDURES, PLEASE
CONTACT MS. ANGELA DOWNEY, TRADE AGREEMENTS DIVISION, AT (202)
927-1082.
/S/
JOYCE METZGER
ATTACHMENT
NAFTA DUTY DEFERRAL PROGRAM PROVISIONS - 19CFR181.53
THE NAFTA DUTY DEFERRAL PROVISIONS, 19CFR181.53, APPLY TO
MERCHANDISE IMPORTED INTO THE U.S. USING ANY OF THE THREE
AFFECTED DUTY DEFERRAL PROGRAMS, I.E., FOREIGN TRADE ZONE, BONDED
WAREHOUSE, AND TEMPORARY IMPORTATION UNDER BOND, WHICH IS
MANUFACTURED OR CHANGED IN CONDITION AND SUBSEQUENTLY EXPORTED TO
CANADA OR MEXICO. UNDER THE NAFTA DUTY DEFERRAL PROVISIONS
THESE WITHDRAWALS FOR EXPORTATION TO CANADA OR MEXICO ARE TREATED
AS IF ENTERED FOR CONSUMPTION FOR PURPOSES OF ASSESSING DUTIES
AND FEES. THESE PROVISIONS BECAME EFFECTIVE FOR WITHDRAWALS FOR
EXPORTATION TO CANADA ON JANUARY 1, 1996, AND WILL BE EFFECTIVE
FOR THE SAME TO MEXICO ON JANUARY 1, 2001.
THE MERCHANDISE IMPORTED INTO ONE OF THE DUTY DEFERRAL PROGRAMS
THAT IS SUBJECT TO NAFTA DUTY DEFERRAL IS DEFINED AS A GOOD THAT
IS SUBJECT TO NAFTA DRAWBACK WITHIN THE MEANING OF 19U.S.C. 3333
AND WHICH IS NOT DESCRIBED IN 19CFR181.45. FOR PURPOSES OF NAFTA
DUTY DEFERRAL, NAFTA ORIGINATING GOODS ARE NOT SUBJECT TO NAFTA
DUTY DEFERRAL.
ANY WITHDRAWALS FROM THE AFFECTED DUTY DEFERRAL PROGRAMS SUBJECT
TO THE DUTY DEFERRAL PROVISIONS {19CFR181.53} FOR EXPORTATION TO
CANADA WILL REQUIRE THE FILING OF A NAFTA DUTY DEFERRAL ENTRY,
ENTRY TYPE 08.
THE WITHDRAWAL AND EXPORTATION OF THE GOODS TO CANADA WILL
CONTINUE TO BE SUBJECT TO THE EXPORT REQUIREMENTS AND PROCEDURES
FOR EACH OF THE AFFECTED DUTY DEFERRAL PROGRAMS, I.E., FOREIGN
TRADE ZONE, BONDED WAREHOUSE AND TEMPORARY IMPORTATION UNDER
BOND. THE REQUIREMENT OF A NAFTA DUTY DEFERRAL ENTRY FOR THE
WITHDRAWALS FOR EXPORT TO CANADA DOES NOT IN ANY WAY REPLACE OR
CANCEL REGULATORY EXPORT REQUIREMENTS.
SOME OF THE PRIMARY REGULATORY AND OPERATIONAL REQUIREMENTS THAT
APPLY TO THE NAFTA DUTY DEFERRAL ENTRIES ARE LISTED BELOW:
THE NAFTA DUTY DEFERRAL ENTRY:
1. IS CONSIDERED AS "CUSTOMS BUSINESS" AS SET FORTH
IN 1641 OF THE TARIFF ACT OF 1930.
2. REQUIRES A TYPE 1, BASIC IMPORTATION AND ENTRY
BOND. THE BOND CONDITIONS SET FORTH IN
19CFR113.62 HAVE BEEN EXPANDED IN THE INTERIM
REGULATIONS FOR NAFTA DUTY DEFERRAL TO COVER
PROGRAM REQUIREMENTS.
3. IS SUBJECT TO THE ASSESSMENT OF LIQUIDATED DAMAGES
FOR:
(A) DUTIES OWED, NEVER REPORTED AND PAID, AS
REQUIRED BY THE NAFTA DUTY DEFERRAL PROGRAM,
AND
(B) LATE FILING OF THE NAFTA DUTY DEFERRAL ENTRY,
ENTRY TYPE 08.
4. IS SUBJECT TO THE ASSESSMENT OF ANY FEE THAT WOULD
HAVE BEEN ASSESSED PURSUANT TO SECTION 22 OF THE
U.S. AGRICULTURAL ADJUSTMENT ACT.
5. IS SUBJECT TO THE ASSESSMENT OF MERCHANDISE
PROCESSING FEES.
6. IS NOT SUBJECT TO THE ASSESSMENT OF HARBOR
MAINTENANCE FEES. HARBOR MAINTENANCE FEES ARE
ASSESSED ON THE ORIGINAL IMPORTATION, I.E., THE
WAREHOUSE ENTRY OR A TEMPORARY IMPORTATION UNDER
BOND ENTRY AND ARE ASSESSED AND PAID QUARTERLY ON
ADMISSIONS INTO A FOREIGN TRADE ZONE.
7. IS SUBJECT TO THE ASSESSMENT OF ANY APPLICABLE
ANTIDUMPING AND/OR COUNTERVAILING DUTIES THAT
WOULD HAVE BEEN ASSESSED UPON IMPORTATION INTO THE
UNITED STATES.
NOTE: ANTIDUMPING/COUNTERVAILING DUTIES AND FEES
COLLECTED MAY NOT BE REFUNDED, WAIVED OR REDUCED ON
CONDITION OF EXPORT.
8. NAFTA DUTY DEFERRAL ENTRIES ARE PROTESTABLE UNDER
19USC1514(A)(3) {19CFR174.11(C)}.
A. FILING TIME FRAMES, REQUIREMENTS & PROCEDURES FOR THE
NAFTA DUTY DEFERRAL ENTRY
THE "NAFTA DUTY DEFERRAL ENTRY" IS DESIGNATED AS ENTRY TYPE CODE
"08", AND WILL BE AUTOMATED FOR USE WITHIN THE AUTOMATED BROKER
INTERFACE (ABI) AND THE AUTOMATED COMMERCIAL SYSTEM (ACS).
THE "NAFTA DUTY DEFERRAL ENTRY" CONSISTS OF TWO PARTS. THE ENTRY
(PART I) CONSISTS OF THE U.S. IMPORT/EXPORT INFORMATION SETTING
FORTH THE FILER'S OBLIGATION FOR U.S. DUTIES DUE AND PAYABLE.
THE CLAIM PORTION (PART II), CONSISTS OF THE REQUIRED
SATISFACTORY EVIDENCE, I.E., THE CANADIAN ENTRY INFORMATION,
SUBMITTED TO CLAIM THE WAIVER OR REDUCTION OF DUTIES OWED ALONG
WITH THE APPROPRIATE PAYMENT OF ANY DUTIES AND FEES.
THE USE OF THE C.F. 3461, ENTRY/IMMEDIATE DELIVERY, FOR NAFTA
DUTY DEFERRAL ENTRIES IS NOT REQUIRED. A C.F. 7501, ENTRY
SUMMARY, IS REQUIRED FOR THE REPORTING AND FILING OF THE NAFTA
DUTY DEFERRAL ENTRY {19CFR181.53(A)(2)(III)(B)}. THE YELLOW
STATISTICAL COPY OF THE C.F. 7501 WILL NOT BE REQUIRED FOR THE
DUTY DEFERRAL ENTRY. THE STATISTICAL INFORMATION FOR THESE
EXPORTATIONS TO CANADA WILL CONTINUE TO BE REPORTED TO THE BUREAU
OF CENSUS FROM THE CANADIAN STATISTICAL AGENCY, STATISTICS
CANADA.
NOTE: THE DUTY DEFERRAL PROCEDURES WILL NOT REPLACE THE USUAL
PROCESSING PROCEDURES REQUIRED FOR EXPORTATION OF MERCHANDISE
WHICH IS COVERED BY THE AFFECTED DUTY DEFERRAL PROGRAMS, I.E.,
FOREIGN TRADE ZONE, BONDED WAREHOUSE AND TEMPORARY IMPORTATION
UNDER BOND. EXPORTATIONS TO CANADA WILL CONTINUE TO BE MOVED AND
PROCESSED UNDER THE USUAL EXPORTATION PROCEDURES.
THE NAFTA DUTY DEFERRAL ENTRY CONTAINING THE IMPORT/EXPORT
INFORMATION REPORTING THE FILER S OBLIGATION FOR U.S. DUTIES DUE
AND PAYABLE IS REQUIRED TO BE FILED WITH CUSTOMS 10 WORKING DAYS
AFTER THE DATE OF EXPORT TO CANADA.
THE PAYMENT OF THE DUTIES AND FEES OWED ALONG WITH THE
SATISFACTORY EVIDENCE TO CLAIM A WAIVER OR REDUCTION OF U.S.
DUTIES IS REQUIRED TO BE FILED NO LATER THAN 60 CALENDAR DAYS
AFTER THE DATE OF EXPORT TO CANADA.
B. EXPORT DATE
THE EXPORT DATE IS DEFINED AS THE CANADIAN IMPORT DATE. FOR
CUSTOMS PURPOSES THE CANADIAN IMPORT DATE WILL BE THE SAME AS THE
CANADIAN ENTRY DATE. THIS IS THE DATE THAT ESTABLISHES BOTH THE
10 DAY FILING PERIOD FOR THE NAFTA DUTY DEFERRAL ENTRY AND THE
60-DAY DEFERRAL PERIOD FOR THE PAYMENT OF DUTIES AND FEES OWED
AND/OR FOR PROVIDING THE SATISFACTORY EVIDENCE SUPPORTING THE
CLAIM FOR A REDUCTION OR WAIVER OF CUSTOMS DUTIES .
THE CLAIM FOR A WAIVER OR REDUCTION OF THOSE U.S. DUTIES OWED
UPON THE EXPORTATION OF THE GOOD TO CANADA, IS DONE BY THE FILER
PROVIDING SATISFACTORY EVIDENCE OF THE CANADIAN DUTIES PAID AND
PROOF OF EXPORTATION TO CANADA. THE CLAIM MUST BE FILED WITHIN
60 CALENDAR DAYS OF THE DATE OF EXPORTATION AS REQUIRED IN
19CFR181.53(A)(3), WAIVER OR REDUCTION OF DUTIES.
SECTION 181.53(D)C.R. REQUIRES THAT IF THE PERSON EXPORTING THE
GOODS TO CANADA FAILS TO PROVIDE SATISFACTORY EVIDENCE OF
CANADIAN DUTIES PAID WITHIN THE 60 CALENDAR-DAY PERIOD, THAT
PERSON WILL BE LIABLE FOR PAYMENT OF THE FULL U.S. DUTIES
ASSESSED WITHOUT ANY WAIVER OR REDUCTION ALLOWED. SUCH
ASSESSMENT IS NOT SUBJECT TO PROTEST.
C. SATISFACTORY EVIDENCE
FOR PURPOSES OF SUBSTANTIATING THE DUTIES CLAIMED TO HAVE BEEN
PAID IN CANADA, SATISFACTORY EVIDENCE WILL CONSIST OF THE
FOLLOWING INFORMATION:
1. CANADIAN IMPORT ENTRY NUMBER
2. CANADIAN TARIFF CLASSIFICATION NUMBER
3. CANADIAN RATE OF DUTY
4. CANADIAN DUTY PAID IN AN AMOUNT STATED IN U.S.
DOLLARS
5. 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) C.R., EVIDENCE OF
EXPORTATION AND OF DUTIES PAID IN CANADA .
THE FORMS AND DOCUMENTATION ARE:
(1) CANADIAN ENTRY DOCUMENTS, REFERRED TO AS THE
CANADA CUSTOMS INVOICE OR B-3, PRESENTED WITH
EITHER THE K-84 STATEMENT OR THE DETAILED
CODING STATEMENT. A CANADIAN CUSTOMS
DOCUMENT THAT IS NOT ACCOMPANIED BY A VALID
RECEIPT IS NOT ADEQUATE EVIDENCE OF
EXPORTATION AND PAYMENT OF DUTY IN CANADA;
(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.
PAPER DOCUMENTATION SUPPORTING THE SATISFACTORY EVIDENCE FOR THE
REDUCTION OR WAIVER OF DUTIES OWED IS NOT REQUIRED TO BE FILED
WITH THE NAFTA DUTY DEFERRAL ENTRY. SUCH DOCUMENTATION MUST BE
MAINTAINED BY THE FILER FOR A PERIOD OF FIVE (5) YEARS FROM THE
DATE OF EXPORTATION. CUSTOMS MAY REQUEST THE PAPER DOCUMENTATION
OF THE SATISFACTORY EVIDENCE TO VERIFY THE CLAIM. FAILURE TO
MAINTAIN ADEQUATE RECORDS WILL RESULT IN DENIAL OF THE CLAIM FOR
WAIVER OR REDUCTION OF DUTY.
C. EXPORTATIONS FROM U.S. DUTY DEFERRAL PROGRAMS TO A
CANADIAN DUTY DEFERRAL PROGRAM
{19CFR181.53(A)(2)(I)(B)}:
THE NAFTA DUTY DEFERRAL PROGRAM PROVISIONS ALSO PROVIDE FOR
MERCHANDISE IMPORTED INTO THE U.S. USING ANY OF THE THREE
AFFECTED DUTY DEFERRAL PROGRAMS, I.E., FOREIGN TRADE ZONE, BONDED
WAREHOUSE, AND TEMPORARY IMPORTATION UNDER BOND, MANUFACTURED OR
CHANGED IN CONDITION AND SUBSEQUENTLY ENTERED INTO A DUTY
DEFERRAL PROGRAM IN CANADA OR MEXICO. ENTERING THE EXPORTED GOOD
INTO A DUTY DEFERRAL PROGRAM IN CANADA WILL BE CONSIDERED AS
HAVING BEEN ENTERED OR WITHDRAWN FOR CONSUMPTION FOR PURPOSES OF
ASSESSING DUTY AND FEES. DUTY AND FEES WILL BE DEPOSITED WITH
CUSTOMS 60 CALENDAR DAYS AFTER THE DATE THE GOOD IS ENTERED INTO
THE DUTY DEFERRAL PROGRAM IN CANADA.
ONCE THE EXPORTED GOOD IS WITHDRAWN FROM THE DUTY DEFERRAL
PROGRAM IN CANADA, EITHER FOR ENTRY INTO CANADA OR MEXICO OR FOR
EXPORTATION TO A NON-NAFTA COUNTRY, THE FILER MAY CLAIM DRAWBACK
IF THE GOODS ARE WITHDRAWN WITHIN FIVE YEARS FROM THE DATE OF THE
ORIGINAL IMPORTATION OF THE GOOD INTO THE U.S.
{19CFR181.53(A)(3)(III)}
D. COLLECTION OF DUTIES & FEES {19CFR181.53(A)(2)(I)(C),
19CFR181.53(A)(2)(III)(C)}
THE FOLLOWING DUTIES AND FEES WILL BE ASSESSED AND COLLECTED ON
THOSE WITHDRAWALS FROM THE DUTY DEFERRAL PROGRAMS SUBJECT TO
NAFTA DUTY DEFERRAL:
1. CUSTOMS DUTIES - CLASS CODE 014
2. ANTIDUMPING AND/OR COUNTERVAILING DUTIES
3. MERCHANDISE PROCESSING FEES
4. AGRICULTURAL FEES
THE FULL DUTIES AND FEES OWED ARE DUE NO LATER THAN 60 CALENDAR
DAYS FROM THE DATE OF EXPORT. THE PROVISIONS FOR CLAIMING A
WAIVER OR REDUCTION OF THE DUTIES OWED APPLY ONLY TO THE CUSTOMS
DUTIES AND MUST BE CLAIMED WITHIN THE 60 DAY TIME FRAME.
HOWEVER, THE DUTIES AND FEES MAY BE PAID AT ANY TIME WITHIN THE
60 DAY TIME FRAME FROM THE DATE OF EXPORT AND PAYMENT UPON FILING
OF THE DUTY DEFERRAL ENTRY, (10 WORKING DAYS AFTER THE DATE OF
EXPORT) IS NOT PRECLUDED. FOR EXAMPLE, THIS MIGHT OCCUR WHEN THE
FILER KNOWS THE EXPORTATIONS TO CANADA HAVE A CANADIAN DUTY RATE
OF FREE AND HE WOULD, THEREFORE, NOT BE ABLE TO CLAIM A WAIVER
OR REDUCTION OF HIS DUTY OBLIGATION IN THE U.S. UNDER THIS
CIRCUMSTANCE, THE FILER MAY ALSO OPT TO NOT PRESENT THE
SATISFACTORY EVIDENCE, I.E. CANADIAN ENTRY INFORMATION.
E. DUTY CALCULATION FOR EXPORTATIONS SUBJECT TO NAFTA DUTY
DEFERRAL {19CFR181.53(B) ASSESSMENT AND WAIVER OR
REDUCTION OF DUTY}
THE FOLLOWING IS A SUMMARY OF HOW THE DUTY IS ASSESSED ON
MERCHANDISE WITHDRAWN FROM EACH DUTY DEFERRAL PROGRAM AND
SUBSEQUENTLY EXPORTED TO CANADA.
BONDED WAREHOUSE {19CFR181.53 (B)(1)(2)(3)}
MANIPULATION {19CFR181.53(B)(1)}
GOODS IMPORTED INTO A BONDED WAREHOUSE AND CHANGED IN
CONDITION AFTER MANIPULATION WILL BE ASSESSED DUTY ON
THE GOOD IN ITS CONDITION AND QUANTITY AND AT ITS
WEIGHT AT THE TIME OF WITHDRAWAL FOR EXPORTATION TO
CANADA.
BONDED MANUFACTURING WAREHOUSE
{19CFR181.53(2)}
GOODS IMPORTED INTO A MANUFACTURING WAREHOUSE AND
EXPORTED TO CANADA, WILL BE ASSESSED DUTY ON THE
MATERIALS IN THEIR CONDITION AND QUANTITY AND AT THEIR
WEIGHT AT THE TIME OF THEIR IMPORTATION INTO THE U.S.
BONDED SMELTING OR REFINING WAREHOUSE
{19CFR181.53(B)(3)}
METAL-BEARING MATERIALS IMPORTED INTO A BONDED SMELTING
AND REFINING WAREHOUSE WILL BE ASSESSED DUTY ON THE
IMPORTED MATERIAL AT THE TIME OF ITS IMPORTATION.
FOREIGN TRADE ZONES {19CFR181.53(B)(4)}
GOODS THAT ARE MANUFACTURED OR CHANGED IN CONDITION IN
A FOREIGN TRADE ZONE AND THEN WITHDRAWN FROM THE ZONE
FOR EXPORTATION TO CANADA ARE SUBJECT TO NAFTA DUTY
DEFERRAL.
NONPRIVILEGED FOREIGN STATUS
GOODS IN NONPRIVILEGED FOREIGN STATUS ARE ASSESSED DUTY
ON THE GOOD IN ITS CONDITION AND QUANTITY AND AT ITS
WEIGHT AT THE TIME OF ITS EXPORTATION FROM THE ZONE TO
CANADA
PRIVILEGED FOREIGN
GOODS IN PRIVILEGED FOREIGN STATUS WILL BE ASSESSED
DUTY ON THE GOOD IN ITS CONDITION AND QUANTITY AND AT
ITS WEIGHT AT THE TIME PRIVILEGED STATUS IS GRANTED IN
THE ZONE.
TEMPORARY IMPORTATION UNDER BOND {19CFR181.53(B)(5)}
NAFTA DUTY DEFERRAL APPLIES SPECIFICALLY TO GOODS
ENTERED UNDER HTSUS SUBHEADING 9813.00.05, REPAIR,
ALTERATION AND PROCESSING.
DUTY WILL BE ASSESSED ON THE MERCHANDISE AT THE TIME OF
ITS IMPORTATION INTO THE U.S.
EXCEPT THAT:
MERCHANDISE, REGARDLESS OF THE ORIGIN, IMPORTED FROM A
NAFTA COUNTRY FOR REPAIR OR ALTERATION AND EXPORTED
BACK TO A NAFTA COUNTRY IS NOT SUBJECT TO THE NAFTA
DUTY DEFERRAL PROVISIONS.
AN EXAMPLE WOULD BE:
GERMAN X-RAY MACHINERY IS IMPORTED TO THE U.S. FROM
CANADA FOR REPAIR AND EXPORTATION BACK TO CANADA. THIS
IMPORTATION WOULD NOT BE SUBJECT TO THE DUTY DEFERRAL
PROVISIONS UPON EXPORTATION BACK TO CANADA.
HOWEVER, IF THAT SAME X-RAY MACHINERY WAS IMPORTED
DIRECTLY FROM GERMANY TO THE U.S. FOR REPAIR AND THEN
SOLD TO A CANADIAN COMPANY, THE X-RAY MACHINERY WOULD
BE SUBJECT TO THE NAFTA DUTY DEFERRAL PROVISIONS UPON
ITS EXPORTATION TO CANADA.
THIS EXCEPTION TO THE TIB PROVISIONS IN
19CFR181.53(B)(5) IS INCLUDED TO BE CONSISTENT WITH THE
TEMPORARY ADMISSIONS PORTION OF THE NAFTA.
NOTE: THE EXCEPTION DOES NOT APPLY TO THE PROCESSING
PORTION OF TIB PROVISIONS.
F. PERSONS REQUIRED TO FILE DUTY DEFERRAL ENTRIES
{19CFR181.53(A)(2)(III)(A)}
THE PERSONS RESPONSIBLE FOR THE FILING OF THE DUTY
DEFERRAL ENTRY AND THE DEPOSIT OF ANY DUTIES AND FEES ARE AS
FOLLOWS:
BONDED WAREHOUSE:
THE PERSON WHO HAS THE RIGHT TO WITHDRAW THE GOODS FROM
THE BONDED WAREHOUSE FOR EXPORT.
FOREIGN TRADE ZONES:
THE PERSON WHO HAS THE RIGHT TO MAKE ENTRY FOR GOODS
WITHDRAWN FROM A FOREIGN TRADE ZONE. IF THE ZONE
OPERATOR IS NOT THE PERSON WITH THE RIGHT TO MAKE ENTRY
FOR THE GOODS, THE ZONE OPERATION SHALL BE RESPONSIBLE
FOR THE PAYMENT OF ANY DUTIES DUE IN THE EVENT THE ZONE
OPERATOR PERMITS THE REMOVAL OF THE GOODS FROM THE ZONE
AND THE RESPONSIBLE PERSON FAILS TO COMPLY WITH
19CFR146.67 AND 146.68.
TEMPORARY IMPORTATIONS UNDER BOND:
THE IMPORTER OF RECORD OF THE TIB ENTRY WILL BE
RESPONSIBLE FOR THE FILING OF THE DUTY DEFERRAL ENTRY.
THIS WILL APPLY WHETHER OR NOT HE HAS MADE A NON-
DOMESTIC SALE OF THE GOODS FOR EXPORTATION TO CANADA OR
MEXICO.
G. WEEKLY NAFTA DUTY DEFERRAL ENTRIES
CONSOLIDATED WEEKLY NAFTA DUTY DEFERRAL ENTRIES WILL BE ALLOWED.
FOR REPORTING PURPOSES, THE DATE OF EXPORT WILL BE THE EARLIEST
CANADIAN DATE OF IMPORT DURING THE CALENDAR WEEK. AGAIN, THE
C.F. 3461, ENTRY/IMMEDIATE DELIVERY, IS NOT REQUIRED.
CONSOLIDATED WEEKLY ENTRIES WILL BE ALLOWED UNDER THE FOLLOWING
BASIC CONDITIONS:
(1) CONTINUOUS BOND ON FILE
(2) PORT APPROVAL
H. LIQUIDATION OF THE NAFTA DUTY DEFERRAL ENTRIES
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 INTO THE UNITED STATES. FAILURE TO MAINTAIN SUCH
RECORDS WILL RESULT IN THE DENIAL OF THE ENTRY.
1. CUSTOMS WILL LIQUIDATE THE NAFTA DUTY DEFERRAL
ENTRY BY COMPARING THE EVIDENCE SUBMITTED
VERIFYING THE TOTAL AMOUNT OF CANADIAN DUTY PAID
TO THE TOTAL AMOUNT OF U.S. DUTY THAT WOULD HAVE
BEEN DUE IF THE MERCHANDISE HAD BEEN ENTERED FOR
CONSUMPTION.
2. FOR THOSE NAFTA DUTY DEFERRAL ENTRIES SUBMITTED
WITHOUT A FOLLOW-UP CLAIM OR PAYMENT OF DUTIES AND
FEES OWED, CUSTOMS WILL LIQUIDATE AND ISSUE A BILL
FOR THE TOTAL AMOUNT INDICATED ON THE DUTY
DEFERRAL ENTRY.
3. THE LIQUIDATION OF THE NAFTA DUTY DEFERRAL ENTRY
WILL APPEAR ON THE CUSTOMS POSTING BULLETIN.
4. THE POSTING BULLETIN WILL BE THE LEGAL
NOTIFICATION OF CUSTOMS FINALIZING THE ENTRY.
I. ADJUSTMENTS
ADJUSTMENTS MAY BE MADE TO THE NAFTA DUTY DEFERRAL ENTRIES BY
CUSTOMS AS PROVIDED FOR IN 181.53(E), SUBSEQUENT ENTRIES FOR
PREFERENTIAL TARIFF TREATMENT.
1. THE ADJUSTMENT WILL BE ACCOMPLISHED USING THE
RELIQUIDATION FUNCTION CODE IN ACS.
2. THE ADJUSTMENTS WILL BE SHOWN ON THE CUSTOMS
POSTING BULLETIN.
J. VERIFICATION OF THE NAFTA DUTY DEFERRAL ENTRY, 181.54
C.R.
THE INFORMATION SUBMITTED AS SATISFACTORY EVIDENCE FOR WAIVER OR
REDUCTION OF DUTIES IS SUBJECT TO VERIFICATION WHICH WILL INCLUDE
A DATA EXCHANGE WITH THE REVENUE CANADA S CUSTOMS ADMINISTRATION.
K. ABI PROCESSING
THE NAFTA DUTY DEFERRAL ENTRY INFORMATION NECESSARY TO SATISFY A
FILER'S OBLIGATION TO REPORT DUTIES DUE ON AFFECTED GOODS
EXPORTED TO CANADA IS REQUIRED TO BE TRANSMITTED BY THE 10TH
WORKING DAY AFTER THE DATE OF EXPORT.
THE DATA TRANSMISSION WILL CREATE AN ABI ENTRY RECORD, ACCESSIBLE
BY CUSTOMS WITHIN ACS. THE FILER WILL BE ALLOWED TO ADD,
CORRECT AND DELETE LINE ITEM DATA UNTIL THE ABI TRANSMISSION
ENTRY RECORD HAS BEEN PUT INTO CUSTOMS ENTRY ACCEPTED STATUS.
HOWEVER, DELETION OF THE "HEADER RECORD" WILL NOT BE ALLOWED BY
THE FILER. CANCELLATION OF AN ENTRY WILL BE DONE BY THE CUSTOMS
FIELD OFFICE WHERE THE ENTRY IS FILED. REQUESTS FOR CANCELLATION
OF NAFTA DUTY DEFERRAL ENTRIES WILL REQUIRE SUBSTANTIATING
INFORMATION AND/OR DOCUMENTATION.
ABI FILERS TRANSMITTING THEIR NAFTA DUTY DEFERRAL ENTRIES WILL
DEFER THE FILING OF THE PAPER C.F. 7501 CONTAINING THE
IMPORT/EXPORT INFORMATION OF THE ENTRY (PART I) UNTIL THE
SUBMISSION OF THE CANADIAN ENTRY INFORMATION SUPPORTING THE
WAIVER OR REDUCTION OF U.S. DUTIES (PART II) OF THE NAFTA DUTY
DEFERRAL ENTRY AND/OR THE PAYMENT OF TOTAL DUTIES AND FEES OWED.
ABI FILERS WILL BE ABLE TO TRANSMIT BOTH THE ENTRY (PART I) AND
THE CLAIM (PART II) OF THE NAFTA DUTY DEFERRAL ENTRY
SIMULTANEOUSLY.
L. PRINT & REPORTING REQUIREMENTS: C.F. 7501 FOR THE NAFTA
DUTY DEFERRAL ENTRY (PART I) U.S. IMPORT/EXPORT INFORMATION
THE NAFTA DUTY DEFERRAL ENTRY (PART I) WILL CONSIST OF THE U.S.
IMPORT/EXPORT INFORMATION SETTING FORTH THE FILER'S OBLIGATION
FOR U.S. DUTIES DUE.
THE FILING TIME FRAME FOR THE U.S. IMPORT/EXPORT INFORMATION
REQUIRED ON PART I IS 10 WORKING DAYS FROM THE DATE OF EXPORT TO
CANADA.
A DETAILED C.F. 7501 WILL BE REQUIRED AT THE TIME OF THE
SUBMISSION.
(A) PREPARATION OF THE CF 7501:
MINIMUM REQUIRED INFORMATION FOR BOTH NON ABI (MANUAL)
AND ABI ENTRIES:
BLOCK NO.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 NO.2 - ENTRY TYPE CODE: THE "NAFTA DUTY DEFERRAL
ENTRY" WILL BE DESIGNATED WITH AN ENTRY TYPE CODE OF "08".
THE ABI PROCESSING REQUIREMENTS OF AN ABI STATUS INDICATOR
WILL BE THE SAME AS PROVIDED FOR 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 ENTRY.
ABI/A - ABI STATEMENT PAID THROUGH THE AUTOMATED
CLEARINGHOUSE (ACH):
MAY USE THIS PAYMENT METHOD FOR ONE EXPORT PER
NAFTA DUTY DEFERRAL ENTRY AND/OR WEEKLY NAFTA DUTY
DEFERRAL ENTRIES.
ABI/N - ABI NON-STATEMENT:
MAY USE THIS METHOD FOR ONE EXPORT PER NAFTA DUTY
DEFERRAL ENTRY.
BLOCK NO.3 - ENTRY SUMMARY DATE: THIS BLOCK WILL RECORD THE
DATE THIS PART OF THE "NAFTA DUTY DEFERRAL ENTRY" IS FILED
WITH CUSTOMS (MMDDYY). THE RECORD COPY OF THE ENTRY 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 ENTRIES WILL BE THE RESPONSIBILITY OF THE
ENTRY BRANCHES WITHIN THE PORTS.
BLOCK NO.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 NO.5 - PORT CODE: RECORD THE FOUR DIGIT NUMERIC CODE
OF THE U.S. PORT WHERE THE MERCHANDISE ENTRY IS FILED.
REPORT THE PORT CODE AS PROVIDED FOR IN THE CUSTOMS
DIRECTIVE 099-3550-061, INSTRUCTIONS FOR PREPARATION OF
C.F. 7501, DATED SEPTEMBER 18, 1992.
BLOCK NO.6 - BOND NUMBER: SAME REQUIREMENTS AS PROVIDED FOR
IN THE CUSTOMS DIRECTIVE 099-3550-061, INSTRUCTIONS FOR
PREPARATION OF C.F. 7501, DATED SEPTEMBER 18, 1992.
BLOCK NO.7 - BOND TYPE CODE: SAME REQUIREMENTS AS PROVIDED
FOR IN THE CUSTOMS DIRECTIVE 099-3550-061, INSTRUCTIONS FOR
PREPARATION OF C.F. 7501, DATED SEPTEMBER 18, 1992.
BLOCK NO.8 - BROKER/IMPORTER FILE NO.: SAME REQUIREMENTS AS
PROVIDED FOR IN THE CUSTOMS DIRECTIVE 099-3550-061,
INSTRUCTIONS FOR PREPARATION OF C.F. 7501 , DATED SEPTEMBER
18, 1992.
BLOCK NO.9 - ULTIMATE CONSIGNEE NAME AND ADDRESS: THIS
BLOCK WILL REPORT THE PERSON WHO IS THE RESPONSIBLE PARTY
FOR FILING THE NAFTA DUTY DEFERRAL ENTRY, IF THAT PERSON IS
USING AN AGENT AND THE AGENT'S BOND FOR FILING OF THE NAFTA
DUTY DEFERRAL ENTRY.
BLOCK NO.10 - CONSIGNEE NUMBER: RECORD THE IRS, SOCIAL
SECURITY, OR CUSTOMS ASSIGNED NUMBER OF THE PERSON
IDENTIFIED IN BLOCK NO.9.
BLOCK NO.11 - IMPORTER OF RECORD NAME AND ADDRESS: RECORD
THE NAME AND ADDRESS OF THE PERSON RESPONSIBLE FOR FILING
THE NAFTA DUTY DEFERRAL ENTRY.
THE PERSON RESPONSIBLE FOR FILING NAFTA DUTY DEFERRAL
ENTRIES FOR THE RESPECTIVE DUTY DEFERRAL PROGRAMS ARE AS
FOLLOWS:
WAREHOUSE: THE PERSON WHO HAS THE RIGHT TO WITHDRAW THE
GOODS;
FOREIGN TRADE ZONES: THE PERSON WHO HAS THE RIGHT TO MAKE
ENTRY;
TEMPORARY IMPORTATION UNDER BOND: THE IMPORTER OF RECORD ON
THE TIB ENTRY WHETHER OR NOT HE SELLS THE GOODS FOR EXPORT
TO CANADA .
THE PERSON OR AGENT OF THE FILER LISTED IN THIS BLOCK WILL
BE THE PERSON COVERED BY THE BOND POSTED FOR THE ENTRY.
BLOCK NO.12 - IMPORTER NUMBER: RECORD THE IRS, SOCIAL
SECURITY, OR CUSTOMS ASSIGNED NUMBER OF THE PERSON REPORTED
IN BLOCK NO.11.
BLOCK NO.13 - EXPORTING COUNTRY: NO REPORTING REQUIREMENTS.
BLOCK NO.14 - EXPORT DATE: NO REPORTING REQUIREMENTS.
BLOCK NO.15 - COUNTRY OF ORIGIN: THIS BLOCK WILL REFLECT
THE COUNTRY OF ORIGIN FOR THE COMMODITY~ IDENTIFIED AS
BEING 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 ENTERED OR ADMITTED INTO A
DUTY DEFERRAL PROGRAM, AND CHANGED OR PROCESSED INTO A GOOD
WHICH IS SUBSEQUENTLY EXPORTED TO CANADA ON OR AFTER JANUARY
1, 1996.
BLOCK NO.16 - MISSING DOCUMENTS: NO REPORTING
REQUIREMENTS.
BLOCK NO.17 - I.T. NUMBER: RECORD 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 IS
USED FOR THE AMS MASTER IN-BOND PROGRAM.
BLOCK NO.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 NO.19 - BILL OF LADING OR AIR WAYBILL NUMBER: NO
REPORTING REQUIREMENTS.
BLOCK NO.20 - MODE OF TRANSPORTATION: NO REPORTING
REQUIREMENTS.
BLOCK NO.21 - MANUFACTURER I.D.: NO REPORTING REQUIREMENTS.
BLOCK NO.22 - REFERENCE NUMBER: SAME REQUIREMENTS AS
PROVIDED FOR IN THE CUSTOMS DIRECTIVE 099-3550-061,
INSTRUCTIONS FOR PREPARATION OF C.F. 7501 , DATED SEPTEMBER
18, 1992.
BLOCK NO.23 - IMPORTING CARRIER: THIS BLOCK WILL BE USED
ONLY FOR 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 FOR 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 ENTRIES FOR GOODS EXPORTED FROM THE
WAREHOUSE AND THE TIB DUTY DEFERRAL PROGRAMS.
BLOCK NO.24 - FOREIGN PORT OF LADING: NO REPORTING
REQUIREMENTS.
BLOCK NO.25 - LOCATION OF GOODS/G.O. NUMBER: THIS BLOCK
WILL REPORT THE LOCATION OF THE WAREHOUSE OR THE FTZ FROM
WHICH THE MERCHANDISE WAS EXPORTED. THE USE OF THE
FACILITIES INFORMATION AND RESOURCES MANAGEMENT SYSTEM
(FIRMS) CODE WILL BE USED. FOR THOSE NAFTA DUTY DEFERRAL
ENTRIES COVERING EXPORTED MERCHANDISE IMPORTED USING THE TIB
DEFERRAL PROGRAM, THE LOCATION OF THE FACILITY FROM WHICH
THE MERCHANDISE WAS EXPORTED WILL BE REPORTED.
THIS BLOCK WILL ALSO IDENTIFY THE NAFTA DUTY DEFERRAL
ENTRY PROGRAM. THE ENTRY PROGRAM WILL BE SHOWN AS A
THREE ALPHA CHARACTER FORMAT.
THE FOLLOWING ARE THE THREE ALPHA CHARACTER FORMAT CODES
WITH THE ASSOCIATED ENTRY PROGRAM:
WHS - BONDED WAREHOUSE
FTZ - FOREIGN TRADE ZONE
TIB - TEMPORARY IMPORTATION UNDER BOND
BLOCK NO.26 - U.S. PORT OF UNLADING: NO REPORTING
REQUIREMENTS.
BLOCK NO.27 - IMPORT DATE: NO REPORTING REQUIREMENTS.
BLOCK NO.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 FOREIGN MERCHANDISE
IMPORTED INTO THE DUTY DEFERRAL
PROGRAM.
(3) THE COMMODITY~ IDENTIFIED AS BEING
DUTIABLE UNDER THE NAFTA DUTY
DEFERRAL PROGRAM.
~COMMODITY WILL TRANSLATE AS THAT FOREIGN MERCHANDISE
IMPORTED INTO THE UNITED STATES ENTERED OR ADMITTED INTO A
DUTY DEFERRAL PROGRAM, AND CHANGED OR PROCESSED INTO A GOOD
WHICH IS SUBSEQUENTLY EXPORTED TO CANADA ON OR AFTER
JANUARY 1, 1996.
BLOCK NO.29 - DESCRIPTION OF MERCHANDISE: BRIEF
DESCRIPTIONS WILL BE REQUIRED FOR:
(1) THE GOOD BEING EXPORTED TO CANADA FOLLOWED BY
THE APPROPRIATE U.S. HAS 10-DIGIT/STATISTICAL
REPORTING NUMBER
(2) THE COMMODITY~ IDENTIFIED AS BEING DUTIABLE UNDER
THE NAFTA DUTY DEFERRAL PROGRAM FOLLOWED BY EITHER THE
ASSOCIATED IMPORT ENTRY NUMBER OR THE ASSOCIATED FTZ
NUMBER.
~COMMODITY WILL TRANSLATE AS THAT FOREIGN MERCHANDISE
IMPORTED INTO THE UNITED STATES ENTERED OR ADMITTED INTO A
DUTY DEFERRAL PROGRAM, AND CHANGED OR PROCESSED INTO A GOOD
WHICH IS SUBSEQUENTLY EXPORTED TO CANADA ON OR AFTER JANUARY
1, 1996.
BLOCK NO.30A. - 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 IDENTIFIED
AS BEING DUTIABLE UNDER THE NAFTA DUTY DEFERRAL PROGRAM AS
REQUIRED IN BLOCK NO.29. THE HTS NUMBER FOR THE GOOD BEING
EXPORTED TO CANADA WILL BE REPORTED AFTER THE DESCRIPTION OF
THE GOOD AS OUTLINED IN THE INSTRUCTIONS FOR BLOCK NO.29.
THE HTS NUMBER FOR THE COMMODITY~ IDENTIFIED AS BEING
DUTIABLE UNDER THE NAFTA DUTY DEFERRAL PROGRAM WILL BE
REPORTED IN BLOCK NO.30A. IF MORE THAN ONE HTS NUMBER IS
REQUIRED, FOLLOW THE REPORTING INSTRUCTIONS AS PROVIDED FOR
IN THE CUSTOMS DIRECTIVE 099-3550-061, INSTRUCTIONS FOR
PREPARATION OF C.F. 7501 , DATED SEPTEMBER 18, 1992.
~COMMODITY WILL TRANSLATE AS THAT FOREIGN MERCHANDISE
IMPORTED INTO THE UNITED STATES ENTERED OR ADMITTED INTO A
DUTY DEFERRAL PROGRAM AND CHANGED OR PROCESSED INTO A GOOD
WHICH IS SUBSEQUENTLY EXPORTED TO CANADA ON OR AFTER JANUARY
1, 1996.
BLOCKS 29 AND 30A LINE FORMAT SHOULD LOOK AS FOLLOWS:
001 HTS DESCRIPTION (GOOD BEING EXPORTED)
HTS NO.
HTS DESC. (FOREIGN MERCHANDISE IMPORTED INTO DUTY
DEFERRAL PROGRAM)FOLLOWED BY THE ENTRY NO.
OR THE FTZ NO.
HTS NO.
BLOCK NO.30 B. - ANTIDUMPING/COUNTERVAILING DUTY CASE
NUMBER:
RECORD, DIRECTLY BELOW THE HTS NUMBER, THE APPROPRIATE
ANTIDUMPING/COUNTERVAILING DUTY CASE NUMBER(S) AS ASSIGNED
BY THE DEPARTMENT OF COMMERCE, INTERNATIONAL TRADE
ADMINISTRATION. THE FOLLOWING FORMAT SHALL BE USED:
A000-000-000 -OR- A-000-000-000 (AD)
C000-000-000 -OR- C-000-000-000 (CVD)
WHEN BONDING IS PERMITTED AND USED, RECORD THE PHRASE
SURETY CODE AND THE SURETY NUMBER E.G.,
{(SURETYNO.___________)}. IF CASH OR GOVERNMENT SECURITY
ARE DEPOSITED IN LIEU OF SURETY, RECORD SURETY NO.998 .
DO NOT RECORD THE COLUMN 30 HEADING LETTERS A (TSUSA NO.)
OR B (CVD/ADD CASE NO.) BEFORE THE HTS NUMBER OR
ANTIDUMPING/COUNTERVAILING DUTY CASE NUMBER.
BLOCK NO.30 C. - CATEGORY NUMBER: NO REPORTING
REQUIREMENTS.
BLOCK NO.31 A. - GROSS WEIGHT: NO REPORTING
REQUIREMENTS.
BLOCK NO.31 B. - MANIFEST QUANTITY: NO REPORTING
REQUIREMENTS.
BLOCK NO.32 - NET QUANTITY IN HTS UNITS: THIS SHOULD BE
REPORTED AS PROVIDED FOR 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~ IDENTIFIED
AS BEING DUTIABLE UNDER THE NAFTA DUTY DEFERRAL
PROGRAM.
~COMMODITY WILL TRANSLATE AS THAT FOREIGN MERCHANDISE
IMPORTED INTO THE UNITED STATES ENTERED OR ADMITTED INTO A
DUTY DEFERRAL PROGRAM AND CHANGED OR PROCESSED INTO A GOOD
WHICH IS SUBSEQUENTLY EXPORTED TO CANADA ON OR AFTER JANUARY
1, 1996.
BLOCK NO.33 A. - ENTERED VALUE: VALUE WILL BE REPORTED
FOR THE COMMODITY~ IDENTIFIED AS BEING DUTIABLE UNDER
THE DUTY DEFERRAL PROGRAM. THIS SHOULD BE REPORTED AS
PROVIDED FOR IN THE CUSTOMS DIRECTIVE 099-3550-061,
INSTRUCTIONS FOR PREPARATION OF C.F. 7501 , DATED
SEPTEMBER 18, 1992.
~COMMODITY WILL TRANSLATE AS THAT FOREIGN MERCHANDISE
IMPORTED INTO THE UNITED STATES ENTERED OR ADMITTED INTO A
DUTY DEFERRAL PROGRAM AND CHANGED OR PROCESSED INTO A GOOD
WHICH IS SUBSEQUENTLY EXPORTED TO CANADA ON OR AFTER JANUARY
1, 1996.
BLOCK NO.33 B. - CHARGES (CHGS): NO REPORTING
REQUIREMENTS.
BLOCK NO.33 C. - RELATIONSHIP: NO REPORTING
REQUIREMENTS.
BLOCK NO.34 A. - HTS RATE: RECORD THE RATE OF DUTY FOR
THE COMMODITY~ IDENTIFIED AS BEING DUTIABLE UNDER THE
DUTY DEFERRAL PROGRAM. THIS SHOULD BE REPORTED AS
PROVIDED FOR IN THE CUSTOMS DIRECTIVE 099-3550-061,
INSTRUCTIONS FOR PREPARATION OF C.F. 7501 , DATED
SEPTEMBER 18, 1992.
~COMMODITY WILL TRANSLATE AS THAT FOREIGN MERCHANDISE
IMPORTED INTO THE UNITED STATES ENTERED OR ADMITTED INTO A
DUTY DEFERRAL PROGRAM AND CHANGED OR PROCESSED INTO A GOOD
WHICH IS SUBSEQUENTLY EXPORTED TO CANADA ON OR AFTER JANUARY
1, 1996.
BLOCK NO.34 B. - ANTIDUMPING/COUNTERVAILING DUTY RATE:
RECORD THE ANTIDUMPING AND/OR COUNTERVAILING DUTY RATE(S) AS
DESIGNATED BY THE DEPARTMENT OF COMMERCE, INTERNATIONAL
TRADE ADMINISTRATION, DIRECTLY OPPOSITE THE RESPECTIVE
AD/CVD CASE NUMBER(S) SHOWN IN COLUMN 30. WHEN BONDING IS
PERMITTED AND USED, FOLLOW THE INSTRUCTIONS SHOWN IN ITEM
NO.30(B).
BLOCK NO.34 C. - IRC RATE: NO REPORTING REQUIREMENTS.
BLOCK NO.34 D. - VISA NUMBER: NO REPORTING REQUIREMENTS.
BLOCK NO.34 E. - OTHER FEES: NO REPORTING REQUIREMENTS.
BLOCK NO.34F. - AGRICULTURE LICENSES NUMBER: NO REPORTING
REQUIREMENTS.
BLOCK NO.35 - DUTY AND I.R. TAX: RECORD THE ESTIMATED
HTS DUTY AS IT APPLIES TO THE IMPORTED COMMODITY
IDENTIFIED AS BEING DUTIABLE UNDER THE NAFTA DUTY
DEFERRAL PROGRAM. THE AMOUNT SHOWN IN THIS COLUMN MUST
BE DIRECTLY OPPOSITE THE APPROPRIATE HTS RATE(S).
BLOCK NO.36 - DECLARATION: SELF-EXPLANATORY.
INFORMATION REQUIRED TO BE REPORTED IN BLOCKS 37 THROUGH 40
MUST BE COMPLETED ON THE FIRST PAGE, IF THE NAFTA DUTY
DEFERRAL ENTRY CONSISTS OF MORE THAN ONE PAGE.
BLOCK NO.37 - DUTY: RECORD THE TOTAL ESTIMATED U.S. DUTY
OWED.
FOR THE MANUAL FILING (NON-ABI) OF THE NAFTA DUTY
DEFERRAL ENTRY, PART I, BLOCK 37 WILL REPORT THE TOTAL
ESTIMATED U.S. DUTIES OWED.
SUBSEQUENTLY, FOR THE NON-ABI AND ABI FILING OF THE
NAFTA DUTY DEFERRAL ENTRY PART II, THE BLOCK 37 AMOUNT
WILL REFLECT THE COMPARISON OF THE U.S. DOLLARS DUE ON
THE COMMODITIES REPORTED IN PART I OF THE ENTRY AND THE
U.S. EQUIVALENCY OF THE TOTAL CANADIAN DOLLARS PAID AS
DETERMINED FROM THE PART II INFORMATION. THE ACTUAL
COMPARISON WILL BE SHOWN IN A BLOCK 37 CALCULATION
SUMMARY.
IF THE U.S. EQUIVALENCY OF THE TOTAL CANADIAN DOLLARS PAID
IS GREATER THAN OR EQUAL TO THE U.S. DUTY OWED, A $0 AMOUNT
SHOULD BE REPORTED IN BLOCK 37.
BLOCK 37 CALCULATION SUMMARY - THE BLOCK 37 CALCULATION
SUMMARY WILL BE REPORTED ADJACENT TO THE BLOCK 39 SUMMARY
AND WILL BE SHOWN IN THE AREA ENCOMPASSED BY BLOCKS 33 AND
34. BLOCK 37 CALCULATION SUMMARY WILL CONTAIN THE TOTAL
U.S. DOLLARS DUE ON THE COMMODITIES REPORTED IN PART I OF
THE ENTRY AND THE U.S. EQUIVALENCY OF THE TOTAL CANADIAN
DOLLARS PAID.
REPORT THE BLOCK 37 CALCULATION SUMMARY IN THE FOLLOWING
FORMAT:
BLOCK 37 CALCULATION SUMMARY:
U.S. DUTIES OWED: XXXX.XX
CA/US (EQUIVALENT) DUTIES PAID XXXX.XX
SUM = U.S. DUTIES OWED XXXX.XX
BLOCK NO.38 - TAX - NO REPORTING REQUIREMENT
BLOCK NO.39 - OTHER - RECORD THE TOTAL ESTIMATED ANTIDUMPING
OR COUNTERVAILING DUTIES AND ANY APPLICABLE FEES PAID. DO
NOT SHOW ANTIDUMPING OR COUNTERVAILING DUTY AMOUNTS THAT
WERE BONDED FOR. THE AMOUNTS SHOWN IN BLOCK 39 OF THE
SUMMARY SHOULD REFLECT THE AMOUNTS ACTUALLY BEING PAID.
FOR THOSE ENTRIES SUBJECT TO PAYMENT OF ANTIDUMPING DUTIES,
COUNTERVAILING DUTIES AND/OR ANY APPLICABLE FEES, EACH FEE
MUST BE INDICATED IN THE AREA ENCOMPASSED BY BLOCKS 30
THROUGH 32, WHICH WILL SERVE AS THE BLOCK 39 SUMMARY. THE
INDIVIDUAL AMOUNT OF EACH FEE MUST BE SHOWN ON THE
CORRESPONDING LINE IN BLOCK 32. COUNTERVAILING AND/OR
ANTIDUMPING DUTY AMOUNTS ARE TO BE INCLUDED IN THE BLOCK 39
SUMMARY ONLY WHEN THEY ARE ACTUALLY DEPOSITED. BONDED
AMOUNTS SHOULD NOT BE INCLUDED. THE BLOCK 39 SUMMARY MUST
BE ON THE FIRST PAGE IF THE SUMMARY CONSISTS OF MORE THAN
ONE PAGE.
THE APPLICABLE COLLECTION CODE MUST BE SHOWN ON THE LINE IN
THE FORMAT AS PROVIDED FOR IN CUSTOMS DIRECTIVE 099-3550-
061, INSTRUCTIONS FOR PREPARATION OF C.F. 7501 , DATED
SEPTEMBER 18, 1992.
BLOCK NO.40 - TOTAL - RECORD THE SUM OF BLOCKS 37 AND 39.
THIS WILL BE COMPLETED UPON SUBMISSION OF PART II OF THE
DUTY DEFERRAL ENTRY. THE DOLLAR AMOUNT TO BE SHOWN IN BLOCK
40 WILL BE THE SUM OF BLOCKS 37 AND 39.
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.
2. PRINT & REPORTING REQUIREMENTS: C.F. 7501 FOR THE
NAFTA DUTY DEFERRAL ENTRY (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
ENTRY WILL CONSIST OF THE FOLLOWING:
(1) CANADIAN ENTRY NUMBER
(2) CANADIAN TARIFF CLASSIFICATION 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
A DETAILED C.F. 7501 WILL BE REQUIRED AT THE TIME OF THE
SUBMISSION OF THIS INFORMATION (PART II).
(A) PREPARATION OF THE CF 7501:
MINIMUM REQUIRED INFORMATION FOR BOTH NON ABI (MANUAL)
AND ABI ENTRIES:
WHEN REPORTING THE CLAIM PORTION OR PART II OF THE NAFTA DUTY
DEFERRAL ENTRY 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 FILER'S OBLIGATION OF
U.S. DUTIES DUE, THE FOLLOWING LINE ITEM INFORMATION WILL BE
REQUIRED FOR PART II OF THE ENTRY:
BLOCK NO.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 TARIFF CLASSIFICATION
NUMBER (THIS TARIFF NUMBER REPORTS
THE GOOD ENTERED INTO THE COMMERCE
OF CANADA).
(3) CANADIAN RATE OF DUTY FOR THAT
TARIFF NUMBER.
(4) CANADIAN DUTY AMOUNT PAID ALONG
WITH THE U.S. CONVERSION.
(5) CANADIAN DATE OF IMPORT.
BLOCK NO.29 - DESCRIPTION OF MERCHANDISE: REPORTING
REQUIREMENTS ARE:
(1) CANADIAN ENTRY NUMBER WITH CANADIAN DATE OF IMPORT
(2) THE GOOD BEING IMPORTED INTO
CANADA.
BLOCK NO.30 A. - HTS NUMBER: RECORD THE APPROPRIATE
CANADIAN HTS NUMBER. THIS WILL BE REPORTED AT THE 10
DIGIT REPORTING NUMBER.
BLOCK NO.34 A. - HTS RATE: RECORD THE APPROPRIATE
CANADIAN DUTY RATE.
BLOCK NO.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 NO.36 - DECLARATION: SELF-EXPLANATORY.
BLOCK NO.37 - DUTY: RECORD THE TOTAL ESTIMATED U.S. DUTY
OWED.
FOR THE NON-ABI AND ABI FILING OF THE NAFTA DUTY
DEFERRAL ENTRY PART II, THE BLOCK 37 AMOUNT WILL
REFLECT THE COMPARISON OF THE U.S. DOLLARS DUE ON THE
COMMODITIES REPORTED IN PART I OF THE ENTRY AND THE
U.S. EQUIVALENCY OF THE TOTAL CANADIAN DOLLARS PAID
FROM THE PART II INFORMATION. THE ACTUAL COMPARISON
WILL BE SHOWN IN A BLOCK 37 CALCULATION SUMMARY.
IF THE U.S. EQUIVALENCY OF THE TOTAL CANADIAN DOLLARS PAID
IS GREATER THAN OR EQUAL TO THE U.S. DUTY OWED, A $0 AMOUNT
SHOULD BE REPORTED IN BLOCK 37.
BLOCK 37 CALCULATION SUMMARY - THE BLOCK 37 CALCULATION
SUMMARY WILL BE REPORTED ADJACENT TO THE BLOCK 39 SUMMARY
AND WILL BE SHOWN IN THE AREA ENCOMPASSED BY BLOCKS 33 AND
34. BLOCK 37 CALCULATION SUMMARY WILL CONTAIN THE TOTAL
U.S. DOLLARS DUE ON THE COMMODITIES REPORTED IN PART I OF
THE ENTRY AND THE U.S. EQUIVALENCY OF THE TOTAL CANADIAN
DOLLARS PAID.
REPORT THE BLOCK 37 CALCULATION SUMMARY IN THE FOLLOWING
FORMAT:
BLOCK 37 CALCULATION SUMMARY:
U.S. DUTIES OWED: XXXX.XX
CA/US (EQUIVALENT) DUTIES PAID XXXX.XX
SUM = U.S. DUTIES OWED XXXX.XX
BLOCK NO.38 - TAX - NO REPORTING REQUIREMENT
BLOCK NO.39 - OTHER - RECORD THE TOTAL ESTIMATED ANTIDUMPING
OR COUNTERVAILING DUTIES AND ANY APPLICABLE FEES PAID. DO
NOT SHOW ANTIDUMPING OR COUNTERVAILING DUTY AMOUNTS THAT
WERE BONDED FOR. THE AMOUNTS SHOWN IN BLOCK 39 OF THE
SUMMARY SHOULD REFLECT THE AMOUNTS ACTUALLY BEING PAID.
FOR THOSE ENTRIES SUBJECT TO PAYMENT OF ANTIDUMPING DUTIES,
COUNTERVAILING DUTIES AND/OR ANY APPLICABLE FEES, EACH FEE
MUST BE INDICATED IN THE AREA ENCOMPASSED BY BLOCKS 30
THROUGH 32, WHICH WILL SERVE AS THE BLOCK 39 SUMMARY. THE
INDIVIDUAL AMOUNT OF EACH FEE MUST BE SHOWN ON THE
CORRESPONDING LINE IN BLOCK 32. COUNTERVAILING AND/OR
ANTIDUMPING DUTY AMOUNTS ARE TO BE INCLUDED IN THE BLOCK 39
SUMMARY ONLY WHEN THEY ARE ACTUALLY DEPOSITED. BONDED
AMOUNTS SHOULD NOT BE INCLUDED. THE BLOCK 39 SUMMARY MUST
BE ON THE FIRST PAGE IF THE SUMMARY CONSISTS OF MORE THAN
ONE PAGE.
THE APPLICABLE COLLECTION CODE MUST BE SHOWN ON THE LINE IN
THE FORMAT AS PROVIDED FOR IN THE CUSTOMS DIRECTIVE 099-
3550-061, INSTRUCTIONS FOR PREPARATION OF C.F. 7501 , DATED
SEPTEMBER 18, 1992.
BLOCK NO.40 - TOTAL - RECORD THE SUM OF BLOCKS 37 AND 39.
THIS WILL BE COMPLETED UPON SUBMISSION OF PART II OF THE
DUTY DEFERRAL ENTRY. THE DOLLAR AMOUNT TO BE SHOWN IN BLOCK
40 WILL BE THE SUM OF BLOCKS 37 AND 39.
BLOCK NO. 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.