---
kind: "section"
citation: "19 C.F.R. § 181.21"
title: "19"
number: "181.21"
heading: "Filing of claim for preferential tariff treatment upon importation."
url: "https://uscodex.org/cfr/19/181.21"
---

# §181.21. Filing of claim for preferential tariff treatment upon importation.

- (a) **Declaration.** In connection with a claim for preferential tariff treatment, or for the exemption from the merchandise processing fee, for a good under the NAFTA, the U.S. importer must make a formal declaration that the good qualifies for such treatment. The declaration may be made by including on the entry summary, or equivalent documentation, including electronic submissions, the symbol “CA” for a good of Canada, or the symbol “MX” for a good of Mexico, as a prefix to the subheading of the HTSUS under which each qualifying good is classified. Except as otherwise provided in [19 CFR 181.22](/cfr/19/181.22.md) and except in the case of a good to which Appendix 6.B to Annex 300-B of the NAFTA applies (see also [19 CFR 102.25](/cfr/19/102.25.md)), the declaration must be based on a complete and properly executed original Certificate of Origin, or copy thereof, which is in the possession of the importer and which covers the good being imported.
- (b) **Corrected declaration.** If, after making the declaration required under [paragraph (a)](#a) of this section or under [§ 181.32(b)(2)](/cfr/19/181.32.md?p=b-2) of this part, the U.S. importer has reason to believe that a Certificate of Origin on which a declaration was based contains information that is not correct, the importer shall within 30 calendar days after the date of discovery of the error make a corrected declaration and pay any duties that may be due. A corrected declaration shall be effected by submission of a letter or other written statement to the CBP office where the original declaration was filed.

## Notes

### Amendments

[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by CBP Dec. 07-76, 72 FR 52782, Sept. 17, 2007]

### Authority

Authority: 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1624, 3314; Subpart D of part 181 also issued under 19 U.S.C. 1520(d).

### Source

Source: T.D. 95-68, 60 FR 46364, Sept. 6, 1995, unless otherwise noted.

### Amendments

[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by CBP Dec. 07-76, 72 FR 52782, Sept. 17, 2007]