(a) Shipments covered by a formal entry--(1) Articles not wholly the growth, product, or manufacture of a beneficiary country--(i) Declaration. In a case involving an article covered by a formal entry which is not wholly the growth, product, or manufacture of a single beneficiary country, the exporter or other appropriate party having knowledge of the relevant facts in the beneficiary country where the article was produced or last processed shall be prepared to submit directly to the port director, upon request, a declaration setting forth all pertinent detailed information concerning the production or manufacture of the article. When requested by the port director, the declaration shall be prepared in substantially the following form:
CBI Declaration
I, ----------------------------,(name), hereby declare that the articles described below (a) were produced or manufactured in ---------------- (country) by means of processing operations performed in that country as set forth below and were also subjected to processing operations in the other beneficiary country or countries (including the Commonwealth of Puerto Rico and the U.S. Virgin Islands) as set forth below and (b) incorporate materials produced in the country named above or in any other beneficiary country or countries (including the Commonwealth of Puerto Rico and the U.S. Virgin Islands) or in the customs territory of the United States (other than the Commonwealth of Puerto Rico) as set forth below: ----------------------------------------------------------------------------------------------------------------
Processing operations performed Material produced in a
on articles beneficiary country or in the
--------------------------------- U.S.
-------------------------------
Description of Description of Description of
Number and date of invoices articles and processing Direct costs material,
quantity operations and of processing production Cost or value
country of operations process, and of material
processing country of
production----------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------- Date____________________________________________________________________Address_________________________________________________________________Signature_______________________________________________________________Title___________________________________________________________________
(ii) Retention of records and submission of declaration. The information necessary for preparation of the declaration shall be retained in the files of the party responsible for its preparation and submission for a period of 5 years. In the event that the port director requests submission of the declaration during the 5-year period, it shall be submitted by the appropriate party directly to the port director within 60 days of the date of the request or such additional period as the port director may allow for good cause shown. Failure to submit the declaration in a timely fashion will result in a denial of duty-free treatment.
(iii) Value added after final exportation. In a case in which value is added to an article in a bonded warehouse or in a foreign-trade zone in the Commonwealth of Puerto Rico or in the U.S. after final exportation of the article from a beneficiary country, in order to ensure compliance with the value requirement under Sec. 10.195(a), the declaration provided for in paragraph (a)(1)(i) of this section shall be filed by the importer or consignee with the entry summary as evidence of the country of origin. The declaration shall be properly completed by the party responsible for the addition of such value.
(2) Merchandise wholly the growth, product, or manufacture of a beneficiary country. In a case involving merchandise covered by a formal entry which is wholly the growth, product, or manufacture of a single beneficiary country, a statement to that effect shall be included on the commercial invoice provided to Customs.
(b) Shipments covered by an informal entry. Although the filing of the declaration provided for in paragraph (a)(1)(i) of this section will not be required for a shipment covered by an informal entry, the port director may require such other evidence of country of origin as deemed necessary.
(c) Verification of documentation. Any evidence of country of origin submitted under this section shall be subject to such verification as the port director deems necessary. In the event that the port director is prevented from obtaining the necessary verification, the port director may treat the entry as dutiable. [T.D. 94-47, 59 FR 25570, May 17, 1994] Sec. 10.198a Duty reduction for certain leather-related articles.
Except as otherwise provided in Sec. 10.233, reduced rates of duty as proclaimed by the President will apply to handbags, luggage, flat goods, work gloves, and leather wearing apparel that were not designated on August 5, 1983, as eligible articles for purposes of the Generalized System of Preferences under Title V, Trade Act of 1974, as amended (19 U.S.C. 2461 through 2467), provided that the article in question at the time it is entered:
(a) Was grown, produced, or manufactured in a beneficiary country within the meaning of Sec. 10.195;
(b) Meets the 35 percent value-content requirement prescribed in Sec. 10.195; and
(c) Was imported directly from a beneficiary country within the meaning of Sec. 10.193. [T.D. 00-68, 65 FR 59658, Oct. 5, 2000] Sec. 10.198b Products of Puerto Rico processed in a beneficiary country.
Except in the case of any article described in Sec. 10.191(b)(2)(i) through (vi), the duty-free treatment provided for under the CBI will apply to an article that is the growth, product, or manufacture of the Commonwealth of Puerto Rico and that is by any means advanced in value or improved in condition in a beneficiary country, provided that:
(a) If any materials are added to the article in the beneficiary country, those materials consist only of materials that are a product of a beneficiary country or the United States; and
(b) The article is imported directly from the beneficiary country into the customs territory of the United States within the meaning of Sec. 10.193. [T.D. 00-68, 65 FR 59658, Oct. 5, 2000]