---
kind: "unit"
title: "19"
title_heading: "Customs Duties"
key: "chI/part10/subpartS"
level: "subpart"
label: "Subpart S"
heading: "United States-Panama Trade Promotion Agreement"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/19/chI-part10-subpartS"
sections_count: 34
---

# Subpart S — United States-Panama Trade Promotion 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

- [§10.2001. Scope.](/cfr/19/10.2001.md)
- [§10.2002. General definitions.](/cfr/19/10.2002.md)
- [§10.2003. Filing of claim for preferential tariff treatment upon importation.](/cfr/19/10.2003.md)
- [§10.2004. Certification.](/cfr/19/10.2004.md)
- [§10.2005. Importer obligations.](/cfr/19/10.2005.md)
- [§10.2006. Certification not required.](/cfr/19/10.2006.md)
- [§10.2007. Maintenance of records.](/cfr/19/10.2007.md)
- [§10.2008. Effect of noncompliance; failure to provide documentation regarding transshipment.](/cfr/19/10.2008.md)
- [§10.2009. Certification for goods exported to Panama.](/cfr/19/10.2009.md)
- [§10.2010. Right to make post-importation claim and refund duties.](/cfr/19/10.2010.md)
- [§10.2011. Filing procedures.](/cfr/19/10.2011.md)
- [§10.2012. CBP processing procedures.](/cfr/19/10.2012.md)
- [§10.2013. Definitions.](/cfr/19/10.2013.md)
- [§10.2014. Originating goods.](/cfr/19/10.2014.md)
- [§10.2015. Regional value content.](/cfr/19/10.2015.md)
- [§10.2016. Value of materials.](/cfr/19/10.2016.md)
- [§10.2017. Accumulation.](/cfr/19/10.2017.md)
- [§10.2018. De minimis.](/cfr/19/10.2018.md)
- [§10.2019. Fungible goods and materials.](/cfr/19/10.2019.md)
- [§10.2020. Accessories, spare parts, or tools.](/cfr/19/10.2020.md)
- [§10.2021. Goods classifiable as goods put up in sets.](/cfr/19/10.2021.md)
- [§10.2022. Retail packaging materials and containers.](/cfr/19/10.2022.md)
- [§10.2023. Packing materials and containers for shipment.](/cfr/19/10.2023.md)
- [§10.2024. Indirect materials.](/cfr/19/10.2024.md)
- [§10.2025. Transit and transshipment.](/cfr/19/10.2025.md)
- [§10.2026. Verification and justification of claim for preferential tariff treatment.](/cfr/19/10.2026.md)
- [§10.2027. Special rule for verifications in Panama of U.S. imports of textile and apparel goods.](/cfr/19/10.2027.md)
- [§10.2028. Issuance of negative origin determinations.](/cfr/19/10.2028.md)
- [§10.2029. Repeated false or unsupported preference claims.](/cfr/19/10.2029.md)
- [§10.2030. General.](/cfr/19/10.2030.md)
- [§10.2031. Corrected claim or certification by importers.](/cfr/19/10.2031.md)
- [§10.2032. Corrected certification by U.S. exporters or producers.](/cfr/19/10.2032.md)
- [§10.2033. Framework for correcting claims or certifications.](/cfr/19/10.2033.md)
- [§10.2034. Goods re-entered after repair or alteration in Panama.](/cfr/19/10.2034.md)