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Code · CFR · Title 19 — Customs Duties · Part 182 — United States-Mexico-Canada Agreement · § 182.107

§ 182.107. Denial of preferential tariff treatment of covered vehicles.

266 words·~1 min read·/us/cfr/t19/s§ 182.107·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

CBP may deny any claim for preferential tariff treatment of any covered vehicle if:
(a)CBP determines that the good does not qualify for preferential tariff treatment due to a failure to meet the LVC, steel purchasing, or aluminum purchasing requirements set forth in General Note 11, HTSUS, Appendix A to this part, or §§ 182.93 and 182.94 of this subpart;
(b)The producer of the covered vehicle fails to submit the required LVC, steel purchasing, or aluminum purchasing certifications to CBP, pursuant to §§ 182.95, 182.96, and 182.97 of this subpart;
(c)CBP determines that an LVC, steel purchasing, or aluminum purchasing certification that forms the basis for a covered vehicle's eligibility for USMCA preferential tariff treatment is not properly filed pursuant to §§ 182.95, 182.96, and 182.97 of this subpart;
(d)CBP determines that an LVC, steel purchasing, or aluminum purchasing certification that forms the basis for a covered vehicle's eligibility for USMCA preferential tariff treatment is invalid after it was determined to be properly filed;
(e)The importer, exporter, or producer fails to maintain records of the vehicle certifications and supporting documents as required pursuant to §§ 182.103 and 182.104 of this subpart;
(f)The importer, exporter, or producer fails to provide a CBP or DOL official the records or documentation that are in its possession or required to be maintained pursuant to § 182.105(c) of this subpart; or
(g)CBP determines that any other reason to deny a claim for preferential tariff treatment as set forth in § 182.75(c)(2) of this part applies. \[CBP Dec. 24-18, 90 FR 6502, Jan. 17, 2025\]
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