---
kind: "unit"
title: "19"
title_heading: "Customs Duties"
key: "chI/part10/subpartP"
level: "subpart"
label: "Subpart P"
heading: "United States-Oman Free Trade Agreement"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/19/chI-part10-subpartP"
sections_count: 30
---

# Subpart P — United States-Oman Free Trade Agreement

Title 19 C.F.R. — Customs Duties › Chapter I — U.s. Customs and Border Protection, Department of Homeland Security; Department of the Treasury › Part 10 — Articles Conditionally Free, Subject to a Reduced Rate, Etc.

## Sections

- [§10.861. Scope.](/cfr/19/10.861.md)
- [§10.862. General definitions.](/cfr/19/10.862.md)
- [§10.863. Filing of claim for preferential tariff treatment upon importation.](/cfr/19/10.863.md)
- [§10.864. Declaration.](/cfr/19/10.864.md)
- [§10.865. Importer obligations.](/cfr/19/10.865.md)
- [§10.866. Declaration not required.](/cfr/19/10.866.md)
- [§10.867. Maintenance of records.](/cfr/19/10.867.md)
- [§10.868. Effect of noncompliance; failure to provide documentation regarding transshipment.](/cfr/19/10.868.md)
- [§10.869. Right to make post-importation claim and refund duties.](/cfr/19/10.869.md)
- [§10.870. Filing procedures.](/cfr/19/10.870.md)
- [§10.871. CBP processing procedures.](/cfr/19/10.871.md)
- [§10.872. Definitions.](/cfr/19/10.872.md)
- [§10.873. Originating goods.](/cfr/19/10.873.md)
- [§10.874. Textile or apparel goods.](/cfr/19/10.874.md)
- [§10.875. Accumulation.](/cfr/19/10.875.md)
- [§10.876. Value of materials.](/cfr/19/10.876.md)
- [§10.877. Direct costs of processing operations.](/cfr/19/10.877.md)
- [§10.878. Packaging and packing materials and containers for retail sale and for shipment.](/cfr/19/10.878.md)
- [§10.879. Indirect materials.](/cfr/19/10.879.md)
- [§10.880. Imported directly.](/cfr/19/10.880.md)
- [§10.881. Filing of claim for tariff preference level.](/cfr/19/10.881.md)
- [§10.882. Goods eligible for tariff preference claims.](/cfr/19/10.882.md)
- [§10.883. Reserved](/cfr/19/10.883.md)
- [§10.884. Declaration.](/cfr/19/10.884.md)
- [§10.885. Transshipment of non-originating apparel goods.](/cfr/19/10.885.md)
- [§10.886. Effect of non-compliance; failure to provide documentation regarding transshipment of non-originating apparel goods.](/cfr/19/10.886.md)
- [§10.887. Verification and justification of claim for preferential treatment.](/cfr/19/10.887.md)
- [§10.888. Issuance of negative origin determinations.](/cfr/19/10.888.md)
- [§10.889. Violations relating to the OFTA.](/cfr/19/10.889.md)
- [§10.890. Goods re-entered after repair or alteration in Oman.](/cfr/19/10.890.md)