19 C.F.R. § 10.470 Verification and justification of claim for preferential treatment.
Title 19 - Customs Duties
(a) Verification by CBP. A claim for preferential treatment made under §10.410, including any statements or other information submitted to CBP in support of the claim, will be subject to such verification as the port director deems necessary. In the event that the port director for any reason is prevented from verifying the claim, the port director may deny the claim for preferential treatment. A verification of a claim for preferential treatment may involve, but is not limited to, a review of: (1) All records required to be made, kept, and made available to CBP by the importer or any other person under part 163 of this chapter; (2) Documentation and other information regarding the country of origin of an article and its constituent materials, including, but not limited to, production records, supporting accounting and financial records, information relating to the place of production, the number and identification of the types of machinery used in production, and the number of workers employed in production; and (3) Evidence that documents the use of U.S. or Chilean materials in the production of the article subject to the verification, such as purchase orders, invoices, bills of lading and other shipping documents, customs import and clearance documents, and bills of material and inventory records. (b) Applicable accounting principles. When conducting a verification of origin to which Generally Accepted Accounting Principles may be relevant, CBP will apply and accept the Generally Accepted Accounting Principles applicable in the country of production.
Title 19: Customs Duties
PART 10—ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.
Subpart H—United States-Chile Free Trade Agreement
Origin Verifications and Determinations
§ 10.470 Verification and justification of claim for preferential treatment.
