---
kind: "section"
citation: "19 C.F.R. § 182.107"
title: "19"
number: "182.107"
heading: "Denial of preferential tariff treatment of covered vehicles."
url: "https://uscodex.org/cfr/19/182.107"
---

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


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](/cfr/19/182.93.md) and [182.94](/cfr/19/182.94.md) 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](/cfr/19/182.95.md), [182.96](/cfr/19/182.96.md), and [182.97](/cfr/19/182.97.md) 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](/cfr/19/182.95.md), [182.96](/cfr/19/182.96.md), and [182.97](/cfr/19/182.97.md) 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](/cfr/19/182.103.md) and [182.104](/cfr/19/182.104.md) 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)](/cfr/19/182.105.md?p=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)](/cfr/19/182.75.md?p=c-2) of this part applies.

## Notes

### Amendments

[CBP Dec. 24-18, 90 FR 6502, Jan. 17, 2025]

### Authority

Authority: 19 U.S.C. 66, 1202 (General Note 3(i) and General Note 11, Harmonized Tariff Schedule of the United States (HTSUS)), 1624, 4513, 4535. Section 182.1 also issued under 19 U.S.C. 4502; Subpart D also issued under 19 U.S.C. 1520(d); Subpart E also issued under 19 U.S.C. 4534; Section 182.61 also issued under 19 U.S.C. 4531, 4532; Subpart G also issued under 19 U.S.C. 4533; Subpart H also issued under 19 U.S.C. 4533; Subpart I also issued under 19 U.S.C. 4532.

### Source

Source: CBP Dec. 20-11, 85 FR 39693, July 1, 2020, unless otherwise noted.

### Amendments

[CBP Dec. 24-18, 90 FR 6502, Jan. 17, 2025]