GENERAL PROVISIONS

• § 10.2001 - Scope.

• § 10.2002 - General definitions.

IMPORT REQUIREMENTS

• § 10.2003 - Filing of claim for preferential tariff treatment upon importation.

• § 10.2004 - Certification.

• § 10.2005 - Importer obligations.

• § 10.2006 - Certification not required.

• § 10.2007 - Maintenance of records.

• § 10.2008 - Effect of noncompliance; failure to provide documentation regarding transshipment.

EXPORT REQUIREMENTS

• § 10.2009 - Certification for goods exported to Panama.

POST-IMPORTATION DUTY REFUND CLAIMS

• § 10.2010 - Right to make post-importation claim and refund duties.

• § 10.2011 - Filing procedures.

• § 10.2012 - CBP processing procedures.

RULES OF ORIGIN

• § 10.2013 - Definitions.

• § 10.2014 - Originating goods.

• § 10.2015 - Regional value content.

• § 10.2016 - Value of materials.

• § 10.2017 - Accumulation.

• § 10.2018 - De minimis.

• § 10.2019 - Fungible goods and materials.

• § 10.2020 - Accessories, spare parts, or tools.

• § 10.2021 - Goods classifiable as goods put up in sets.

• § 10.2022 - Retail packaging materials and containers.

• § 10.2023 - Packing materials and containers for shipment.

• § 10.2024 - Indirect materials.

• § 10.2025 - Transit and transshipment.

ORIGIN VERIFICATIONS AND DETERMINATIONS

• § 10.2026 - Verification and justification of claim for preferential tariff treatment.

• § 10.2027 - Special rule for verifications in Panama of U.S. imports of textile and apparel goods.

• § 10.2028 - Issuance of negative origin determinations.

• § 10.2029 - Repeated false or unsupported preference claims.

PENALTIES

• § 10.2030 - General.

• § 10.2031 - Corrected claim or certification by importers.

• § 10.2032 - Corrected certification by U.S. exporters or producers.

• § 10.2033 - Framework for correcting claims or certifications.

GOODS RETURNED AFTER REPAIR OR ALTERATION

• § 10.2034 - Goods re-entered after repair or alteration in Panama.