Customs Procedures for U.S. Customs and Border Protection - NEDRAC

Customs Procedures for U.S. Customs and Border Protection

Navigation the customs procedures landscape can be daunting. In an effort to share some pertinent information with you, we are sharing the following content that came from the U.S. Customs and Border Protection Website. This information and the links was gathered from a variety of Customs published documents and we wanted to share the highlights here so for your convenience.

Advance Rulings
An advance ruling is a written document received from the customs authority from a NAFTA country. It provides binding information on specific NAFTA questions you may have about future imports of goods into Canada, Mexico and the United States.

Certificate of Origin
This is a trilaterally agreed upon form used by Canada, Mexico, and the United States to certify that goods qualify for the preferential tariff treatment accorded by NAFTA. The Certificate of Origin must be completed by the exporter. A producer or manufacturer may also complete a certificate of origin in a NAFTA territory to be used as a basis for an Exporter’s Certificate of Origin. To make a claim for NAFTA preference, the importer must possess a certificate of origin at the time the claim is made.

Article 507(1) of the NAFTA, requires that each country protect the confidentiality of confidential business information provided to the them in the course of conducting government business. In addition, the governments of Canada, Mexico and the United States must ensure that this business information is not disclosed to third parties and does not prejudice the competitive positions of the persons providing the information.

Country of Origin Marking
Country of origin marking is used to clearly indicate to the ultimate purchaser of a product where it is made. NAFTA marking rules are also used to determine the rate of duty, staging and country of origin applicable for NAFTA goods.

Exporter Obligations – Article 504 of the NAFTA

Generally Accepted Accounting Principles (GAAP) – Appendix to 19 CFR 181, Schedule XII

Importer Obligations – Article 502 of the NAFTA

Verifications is the process used to by the customs authorities to determine whether a good qualifies as NAFTA originating when a preferential duty rate has been claimed.

If you have additional questions about customs procedures, we would be happy to help. In addition to offering Customs Brokerage services, NEDRAC can help you understand and navigate this confusing landscape and we would be happy to help! You can contact us in a variety of ways by clicking HERE.

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