The trade programs below appear in alphabetical order.

Provision AUSTRALIA (AUFTA) BAHRAIN (BHFTA)

GENERAL INFO & DATES

Agreement Name U.S.-Australia Free Trade Agreement U.S.-Bahrain Free Trade Agreement

Implementation Date
January 1, 2005 August 1, 2006

Expiration None None

Duty Phase-Out January 1, 2022 (18 Years) January 1, 2015 (10 years)

Merchandise Exempt for originating goods 19 CFR Exempt for originating goods;19 CFR
Processing Fee 24.23(c)(8) 24.23(c)(9)
(MPF)
Direct Shipment Third Country Transportation: May leave Imported Directly: May leave customs'
Imported Directly customs' control; may not undergo control, may not undergo further production
Transit & furtherproduction in a 3rd country; GN 28(c) in a 3rd country, limited operations
Transshipment (iii), 19 CFR 10.741 specified; GN 30(d)(v); 19 CFR 10.817
Third Country
Transportation
Primary
Responsibility for Importer Importer
Compliance
CITATIONS

HTS General Note GN 28 GN 30

(GN)
US Code 19 USC 3805 note 19 USC 3805 note
CFR 19 CFR 10.721-10.748 (Subpart L) 19 CFR 10.801-827 (Subpart N)

Marking Rules 19 CFR 134 19 CFR 102 (Side Letter)

Special Program "AU" "BH"
Indicator
Verification Authority Article 5.15; 19 CFR 10.742 Article 4.11(2); 19 CFR 10.824

ORIGINATION, ETC.
Rules of Origin General Note 28 (b); 19 CFR 10.730 General Note 30(b) 19 CFR 10.810
Citations
Wholly Obtained or Produced; "Wholly the growth, product, or
Exclusivelyfrom Originating Materials; manufacture" or Value Content + 19 CFR
Rules of Origin Tariff Shift & / or Regional Value Content 102 or Product-Specific Tariff
shift
Tariff Shift Rules GN 30(h); Tariff Shift Rules for Certain
Tariff Change Rules Goods in HTS 17, 18, 20, 21,
GN 28(n)
Product Specific Rules 42, 70 & 94

Tariff Shift Rules

Updated to 2007 Yes Yes
HTSUS
Tariff Shift Rules
Updated to 2012 No No
HTSUS
Tariff Shift Rules
Updated to 2017 No No
HTSUS
Chemical Reaction and
Related Rules of Origin Yes; HTS Ch. 27-40; GN 28(m)(vii) No

Special Origination No No
Rules
Drawback Restrictions No No

Repair & Alteration Duty Free per Agreement Article 2.6; Duty Free per 19 CFR 10.827
Provision HTSUS 9802.00.40/50;
19 CFR 10.748
Documentation No, freeform "Supporting Statement" with No, freeform "Declaration" with the
required in the the elements in 19 CFR 10.724 upon request elements in 19 CFR 10.804 upon request by
importer’s by CBP CBP
possession at the time
of claim
VALUE
Regional Value GN 28(g); Agreement Article 5.4;19 CFR 19 CFR 10.810;
Content (RVC) 10.734 19 CFR 10.813 -816;GN 30(b)(ii), (c),
Citations (f)

Regional Value Build-Up, Build-Down & Net Cost US/Bahraini materials + direct cost of
Content (RVC) (automotive only) where there is RVC processing must at least equal 35% of
Calculation appraised value
Methods
Special Regimen for Yes, certain tariffs require net cost No
Automotive Goods RVC(GN 28(g)(iii))
De Minimis (most 10% of adjusted value; GN 28(e) (with No
common threshold) exceptions); 19 CFR 10.732
De Minimis and Sets,
Non-Textile
None No

INVENTORY MANAGEMENT METHODS

Fungible Goods & LIFO, FIFO, Average; other GAAP-
Materials recognized method; GN 28(i); 19 No
CFR10.737
CLAIMS & DETERMINATIONS
Post-Importation Post Summary Correction (PSC) or 19 Post Summary Correction (PSC) or 19 USC
Claims USC 1514 1514
Reconciliation Claims No No

Determinations
Communicated to Yes, if correspondence with exporter Yes, if correspondence with exporter
Exporter
Pattern of Conduct No No
Clause
 CAFTA-DR CHILE (CLFTA)

Dominican Republic-Central America-

United States FreeTrade U.S.-Chile Free Trade Agreement
Agreement
El Salvador: 3/1/06 Nicaragua: 4/1/06
Honduras: 4/1/06 Guatemala: 7/1/06
January 1, 2004
Dominican Republic: 3/1/07Costa Rica:
1/1/09
None None
January 1, 2025 (20 Years) January 1, 2015 (12 Years)
Annex 3.3
Exempt for Originating Goods 19 CFR Exempt for originating goods 19 CFR
24.23(c)(10) 24.23(c)(7)

Transit and Transshipment: May NOT leave Transit and Transshipment: May leave
customs' control nor undergo further customs' control; may not undergo further
production in a non-party; GN 29(c)(iii); 19 production in a 3rd country; GN 26(c)(iii);
CFR10.604 19 CFR 10.463

Importer Importer

GN 29 GN 26

19 USC 4001- 4111 19 USC 3805 note

19 CFR 10.581-625 (Subpart J) 19 CFR 10.401-490 (Subpart H)

19 CFR 134 19 CFR 134

"P," "P+" for qualifying agricultural "CL"
goods
Article 4.20; 19 CFR 10.616 Article 416; 19 CFR 10.470

General Note 29(b); 19 CFR 10.594 General Note 26(b); 19 CFR 10.451

Wholly Obtained or Produced, Tariff Shift Wholly Obtained or Produced; Exclusively

& / or Regional Value Content, Exclusively from Originating Materials;Tariff Shift & /
from Originating Materials, or Regional Value Content
QualifyingGoods

GN 29(n) GN 26(n)

No Yes, Presidential Proclamation 8214

 Yes, Presidential Proclamation 8771,
No 12/28/11, effective 2/3/12

No

HTS Ch 27-40; GN 29(m)(vii) Yes, HTS Ch. 28-38; GN 26(m)(vi)

Qualifying Goods; GN 29(a)(ii) for certain No

CAFTA-DR agricultural goods
No Yes, Article 3.8; 19 USC 1313; No General
Note or Regulation Citation
Duty Free per 19 CFR 10.624; HTSUS Duty Free per 19 CFR 10.490; HTSUS
9802.00.40/50 9802.00.40/50

No, freeform "Certification" with the No, freeform "Certification" with the
elements in 19 CFR 10.584 upon request by elements in 19 CFR 10.411 upon request by
CBP CBP

19 CFR 10.595; GN 29(f) GN 26(g); 19 CFR 10.454

Build-Up, Build-DownNet-Cost Build-Up & Build-Down where there is

(limited) RVC

Yes, automotive goods MAY use NC, BU or No, although RVC percentages are 30%
BD for RVC; 19 CFR Build-Up, 50% Build-Down
10.595(d); GN 29(f)(iii)
10% of adjusted value (with exclusions); 19 10% of adjusted value; 19 CFR 10.459;
CFR 10.598; GN29(e) GN 26(e) (with exceptions)
Value of the non-originating components
may not exceed15% of the AV of the set;
None
GN29(c)(v); 19
CFR 10.605

LIFO, FIFO, Average, other GAAP- LIFO, FIFO, Average; other GAAP-
recognized method; GN29(h); 19 CFR recognized method; GN 26(i); 19 CFR10
10.599 457

19 USC 1520(d); 19 USC 1520(d)

19 CFR 10.590 - 10.592 19 CFR 10.440-442
Yes, 71 FR 37596, June 30, Yes, 69 FR 53730, Sept. 2, 2004
2006

Yes, if correspondence withexporter Yes, if correspondence with exporter

Yes, 19 CFR 10.619 Yes, 19 CFR 10.474

 Provision COLOMBIA (COTPA) ISRAEL (ILFTA)
GENERAL INFO & DATES
Agreement Name U.S.-Colombia Trade Promotion U.S.-Israel Free Trade Area Agreement
Agreement
Implementation May 15, 2012 September 1, 1985
Date
Expiration None None
Duty Phase-Out January 1, 2028 (17 years) January 1, 1995
Annex 2.3
Merchandise Exempt for Originating Goods 19 CFR Exempt for products of Israel,whether or not
Processing Fee (MPF) 24.23(c)(14) originating;
19 CFR 24.23(c)(5)
Direct Shipment Transit and Transshipment: May NOT leave Imported Directly: May NOT enter the
Imported Directly customs' control nor undergo further commerce of a 3rd country except for non-
Transit & production in a 3rd country; GN 34(c)(iii); retail sale where theimportation is the result
Transshipment 19 CFR 10.3025 of the original transaction, may NOT
Third Country undergo further production in a 3rd country;
Transportation GN 3(a)(v)(B)

Primary Responsibility
for Importer Importer
Compliance
CITATIONS

HTS General Note GN 34 GN 8

(GN)
US Code 19 USC 3805 note 19 USC 2112 note
CFR 19 CFR 10.3001 - 3034 (SubpartT) None

Marking Rules 19 CFR 134 19 CFR 134

Special Program "CO" "IL" ("N" for Qualified Industrial Zones
Indicator (QIZs))
Verification Authority Article 4.18; 19 CFR 10.3026 Annex 3, Paragraph 9

ORIGINATION, ETC.
Rules of Origin Agreement Annex 3
Citations GN 34(b); 19 CFR 10.3014 19 U.S.C. 2112 (note)

Wholly Obtained or Produced, Tariff Shift & "Growth, Product, or Manufacture" or Value
/ or Regional Value Content, or Exclusively Content + Substantial Transformation
Rules of Origin
from Originating Materials

Tariff Shift Rules

Tariff Change Rules
GN 34(o) No
Product Specific
Rules
Tariff Shift Rules
Updated to 2007 No N/A
HTSUS
Tariff Shift Rules
Updated to 2012 No N/A
HTSUS
Tariff Shift Rules
Updated to 2017 N/A
HTSUS

Chemical Reaction
and Related Rules of HTS Ch 27-40; GN 34(n)(v)-(vi) No
Origin
Special Origination No Qualified Industrial Zones (QIZs) (Gaza,
Rules West Bank, parts of Jordanand
Egypt); GN 3(a)(v)
Drawback Restrictions No No

Repair & Alteration Duty Free per 19 CFR 10.3034 No

Provision 9802.00.40/50
Documentation No, freeform "Certification" with the ILFTA: None
required in the elements in 19 CFR 10.3004 upon request QIZ: No, "Declaration" with listed elements
importer’s possession by CBP upon request by CBP; GN 3(a)(v)(F)(2)
at the
time of claim
VALUE
Regional Value 19 USC 2112 (note), Sec. 9 (QIZ),
Content (RVC) 19 CFR 10.3015; GN 34(g) Sec. 402 (ILFTA);
Citations Agreement Annex 3

Regional Value Build-Up, Build-DownNet-Cost Israeli materials + direct cost of processing

Content (RVC) (limited) must at least equal 35%of appraised value
Calculation (up to 15% US
Methods content)
Special Regimen for Yes, automotive goods MUST use Net Cost No
Automotive Goods for RVC; 19 CFR
10.3015(d); GN 34(h)
De Minimis (most 10% of the adjusted value (with exclusions);
common threshold) 19 CFR No
10.3018;GN 34(e)
Value of the non-originating components
may not exceed15% of the AV of the set.
De Minimis and Sets,
GN34(c)(iv); 19 CFR 10.3021 No
Non-Textile

INVENTORY MANAGEMENT METHODS

Fungible Goods & LIFO, FIFO, Average, other GAAP-
Materials recognized method; GN34(j); 19 CFR No
10.3019
CLAIMS & DETERMINATIONS
Post-Importation 19 USC 1520(d); Post Summary Correction (PSC) or 19
Claims 19 CFR 10.3010 - 10.3012 USC 1514
Reconciliation Claims Yes, 78 FR 27984, May 13, 2013 No

Determinations
Communicated to Yes, if correspondence withexporter Yes, if correspondence with exporter
Exporter
Pattern of Conduct Yes, 19 CFR 10.3029 No
Clause
 JAPAN (JPTA) JORDAN (JOFTA)

U.S.-Japan Trade Agreement U.S.-Jordan Free Trade Area

Agreement
January 1, 2020 December 17, 2001

None None
January 1, 2030 (10 years) January 1, 2010 (10 years)

Not exempt No Exemption

Third Country Transportation: May not Imported Directly: May NOT enter the
leave customs’ control and may not undergo commerce of a 3rd country except for non-
further production in a 3rd country; 19 retail sale where the importationis the result
C.F.R. §10.542; Annex II – Rules of Origin of the original transaction, may not undergo
and Origin Procedures of the US paragraph further production in a 3rd country; GN
10 18(c)(vi); 19 CFR
10.711

Importer Importer

GN 36 GN 18

None 19 USC 2112 note

None 19 CFR 10.701-712 (Subpart K)

19 CFR 134 19 CFR 134

“JP” "JO"

GN 36(b)(iv) Annex 2.2(10); 19 CFR 10.712

Annex II Rules of Origin and Origin
Procedures of
the US paragraphs 3(a) and 4(a)
“Wholly obtained or produced entirely”,
Substantial Transformation, or Product
Specific Tariff Shift
General Note 18(b) 19 CFR 10.709,
10.710
"Wholly the growth, product, or
manufacture" or Value Content + Substantial
Transformation

Annex II Rules of Origin and Origin

Procedures of
No
the US paragraphs 17-19

N/A N/A

N/A N/A
 N/A N/A

No No

No No

No No

No No

No, freeform "Supporting Statement" with No, freeform "Declaration" with the
the elements in GN36(b)(iii) upon request elements in 19 CFR 10.704 upon request by
by CBP CBP

No 19 CFR 10.710; GN 18(iv), (v)

Jordanian materials + direct cost of

processing must at least equal 35%of
No
appraised value (up to 15% US
content)
No No

10% of adjusted value; Annex II – Rules of

Origin and Origin Procedures No
of the US paragraph 4(a)
Value of non-originating components may
not exceed 10% of the value of the set;
Annex II – Rules of Origin and Origin No
Procedures of the US paragraphs 8 and 9

No No

Post Summary Correction (PSC) or 19 Post Summary Correction (PSC) or 19

USC 1514 USC 1514
No No

Yes, if correspondence with exporter Yes, if correspondence with exporter

No No
 Provision KOREA (KORUS) MOROCCO (MAFTA)
GENERAL INFO & DATES
Agreement Name U.S.-Korea Free Trade Agreement U.S.-Morocco Free Trade Agreement

Implementation March 15, 2012 January 1, 2006

Date
Expiration None None
Duty Phase-Out January 1, 2026 (15 years) Annex 3-B January 1, 2023 (18 years)

Merchandise Exempt for Originating Goods 19 CFR

Processing Fee (MPF) 24.23(c)(13) No Exemption

Direct Shipment Transit and Transshipment: MayNOT leave Imported Directly: May leave customs'
Imported Directly customs' control nor undergo further control, may not undergo further production
Transit & production in a 3rd country; GN 33(c)(iii); in a 3rd country, limited operations
Transshipment 19 CFR 10.1025 specified;
Third Country GN 27(d)(v); 19 CFR 10.777
Transportation
Primary Responsibility
for Compliance Importer Importer

CITATIONS

HTS General Note GN 33 GN 27

(GN)
US Code 19 USC 3805 note 19 USC 3805 note
CFR 19 CFR 10.1001-1034 (SubpartR) 19 CFR 10.761-787 (Subpart M)

Marking Rules 19 CFR 134 19 CFR 102 (Side Letter)

Special Program "KR" "MA"
Indicator
Verification Authority Article 6.18; 19 CFR 10.1026 Article 5.11(2); 19 CFR 10.784
 OMAN (OMFTA) PANAMA (PATPA)

U.S.-Oman Free Trade Agreement U.S.-Panama Trade Promotion

Agreement
January 1, 2009 October 31, 2012

None None
January 1, 2018 (10 years) January 1, 2028 (17 years) Annex 3.3

Exempt for originating goods;19 CFR Exempt for Originating Goods 19 CFR
24.23(c)(11) 24.23(c)(15)

Imported Directly: May leave customs' Transit and Transshipment: May NOT leave
control, may not undergo further production customs' control nor undergo further
in a 3rd country; GN 31(d)(v); 19 CFR production in a 3rd country; GN 35(c)(iii);
10.880 19 CFR 10.2025

Importer Importer

GN 31 GN 35

19 USC 3805 note 19 USC 3805 note

19 CFR 10.861-890 (Subpart P) 19 CFR 10.2001-2034 (Subpart S); 79
FR 29077,
May 21, 2014 (final)

19 CFR 134 19 CFR 134

"OM" "PA"

Article 4.11(2); 19 CFR 10.887 Article 4.20; 19 CFR 10.2026

 Provision KOREA (KORUS) MOROCCO (MAFTA)
ORIGINATION, ETC.
Rules of Origin GN 33(b); 19 CFR 10.1014 General Note 27(b) 19 CFR 10.770
Citations
Wholly Obtained or Produced, Tariff Shift & "Wholly the growth, product, or
/ or Regional Value Content, or Exclusively manufacture" or Value Content + 19 CFR
Rules of Origin
from Originating 102 or Product-Specific Tariff
Materials shift
Tariff Shift Rules GN 27(h); Tariff Shift Rules for Certain
Tariff Change Rules Goods in HTS 6-9, 12-13, 20-
GN 33(o)
Product Specific Rules 22, 39, 42, 70, 72,
85, 87 & 94
Tariff Shift Rules
Updated to 2007 Yes, Pres. Proc. 9072 No
HTSUS
Tariff Shift Rules
Updated to 2012 Yes, Pres. Proc. 9072 No
HTSUS
Tariff Shift Rules
Updated to 2017 No
HTSUS
Chemical Reaction and
Related Rules of Origin HTS Ch 27-40; GN 33(n)(vii)-(viii) No

Special Origination No No
Rules
Drawback No No
Restrictions
Repair & Alteration Duty Free per 19 CFR 10.1034 HTSUS Duty Free per 19 CFR 10.787
Provision 9802.00.40/50
Documentation No, freeform "Certification" with the No, freeform "Declaration" with the
required in the elements in 19 CFR 10.1004 upon request elements in 19 CFR 10.764 upon request by
importer’s possession by CBP CBP
at the
time of claim
 OMAN (OMFTA) PANAMA (PATPA)

General Note 31(b) 19 CFR 10.873 GN 35(b); 19 CFR 10.2014

"Wholly the growth, product, or Wholly Obtained or Produced, Tariff Shift &
manufacture" or Value Content + / or Regional Value Content, or Exclusively
Substantial Transformation or from Originating
Product-Specific Tariff shift Materials
GN 31(h); Tariff Shift Rules for Certain
Goods in HTS 17, 18, 20, 21,
GN 35(o)
42, 70 & 94

No No

No No

No

No HTS Ch 27-40, GN 35(n)(v)-(vi)

No No

No No

Duty Free per 19 CFR 10.890 Duty Free per 19 CFR 10.2034 HTSUS
9802.00.40/50
No, freeform "Declaration" with the No, freeform "Certification" with the
elements in 19 CFR 10.864 upon request by elements in 19 CFR 10.2004 upon request
CBP by CBP
 Provision KOREA (KORUS) MOROCCO (MAFTA)
VALUE
Regional Value
Content (RVC) 19 CFR 10.1015; GN 33(g) 19 CFR 10.770; GN 27(b)(ii), (c), (f)
Citations
Regional Value Build-Up, Build-Down; Net-Cost (limited); US/Moroccan materials + direct costof
Content (RVC) Indirect materials are disregarded when processing must at least equal 35% of
Calculation computing thevalue appraised value
Methods of originating materials in Build-Up
Special Regimen for Yes, automotive goods MAY use NC, BU or No
Automotive Goods BD for RVC; 19 CFR
10.1015(d); GN 33(h)
De Minimis (most 10% of the adjusted value (with exclusions);
common threshold) 19 CFR 10.1018;GN No
33(e)
De Minimis and Sets, Value of the non-originating components
Non-Textile may not exceed15% of the AV of the set;
No
GN33(n)(iv); 19 CFR 10.1021

INVENTORY MANAGEMENT METHODS

Fungible Goods & LIFO, FIFO, Average, other GAAP-
Materials recognized method; GN33(j); 19 CFR No
10.1019
CLAIMS & DETERMINATIONS
Post-Importation 19 USC 1520(d); Post Summary Correction (PSC) or 19 USC
Claims 19 CFR 10.1010 - 10.1012 1514
Reconciliation Claims Yes, 78 FR 27984, May 13, 2013 No

Determinations
Communicated to Yes, if correspondence with exporter Yes, if correspondence with exporter
Exporter
Pattern of Conduct Yes, 19 CFR 10.1029 No
Clause
 OMAN (OMFTA) PANAMA (PATPA)

19 CFR 10.873; 10.876 - 879;GN

31(b)(ii), (c), (f) 19 CFR 10.2015; GN 35(g)

US/Omani materials + direct cost of Build-Up, Build-DownNet-Cost

processing must at least equal 35%of (limited)
appraised value

No Yes, automotive goods MAY useNC, BU or

BD for RVC, 19 CFR
10.2015(d), GN 35(h)
10% of the adjusted value (with exclusions),
No 19 CFR
10.2018, GN35(e)
Value of the non-originating components
may not exceed15% of the AV of the set;
No
GN35(e)(i); 19 CFR 10.2021

LIFO, FIFO, Average, other GAAP-

No recognized method; GN35(j); 19 CFR
10.2019

19 USC 1520(d); 19 CFR 10.869 - 19 USC 1520(d);

10.871 19 CFR 10.2010 - 10.2012
Yes, 78 FR 27984, May 13, 2013 Yes, 78 FR 27984, May 13, 2013

Yes, if correspondence with exporter Yes, if correspondence with exporter

No Yes, 19 CFR 10.2029

 Provision PERU (PETPA) SINGAPORE (SGFTA)
GENERAL INFO & DATES

Agreement Name U.S.-Peru Trade Promotion Agreement U.S.-Singapore Free Trade Agreement

Implementation February 1, 2009 January 1, 2004

Date

Expiration None None

Duty Phase-Out January 1, 2025 (17 years) Annex 2.3 January 1, 2013 (10 years)

Merchandise Exempt for Originating Goods 19 CFR Exempt for originating goods 19 CFR
Processing Fee (MPF) 24.23(c)(12) 24.23(c)(6)

Direct Shipment Transit and Transshipment: May NOT leave Third Country Transportation: May leave
Imported Directly customs' control nor undergo further customs' control; may not undergo further
Transit & production in a 3rd country; GN 32(c)(iii); production in a 3rd country; GN 25(c)(iii);
Transshipment Third 19 CFR 10.925 19 CFR 10.542
Country
Transportation
Primary Responsibility Importer Importer
for
Compliance
CITATIONS

HTS General Note GN 32 GN 25

(GN)
US Code 19 USC 3805 note 19 USC 3805 note
CFR 19 CFR 10.901-934 (Subpart Q) 19 CFR 10.501 - 570 (Subpart I)
(Interim)
Marking Rules 19 CFR 134 19 CFR 134
Special Program "PE" "SG" or "9999.00.84" (ISI)
Indicator
Verification Article 4.18; 19 CFR 10.926 Article 3.16; 19 CFR 10.550
Authority
ORIGINATION, ETC.
Rules of Origin GN 32(b); 19 CFR 10.914 General Note 25(b); 19 CFR 10.531
Citations
Wholly Obtained or Produced, Tariff Shift & Wholly Obtained or Produced; Tariff Shift
/ or Regional Value Content, or Exclusively & / or Regional Value Content; Integrated
Rules of Origin
from Originating Sourcing Initiative (ISI)
Materials
Tariff Shift Rules
Tariff Change Rules
GN 32(n) GN 25(o)
Product Specific Rules

Tariff Shift Rules

Updated to 2007 No Yes, Presidential Proclamation 8214
HTSUS
Tariff Shift Rules
Updated to 2012 No No
HTSUS
Tariff Shift Rules
Updated to 2017 No
HTSUS
Chemical Reaction and
Related Rules of Origin HTS Ch 27-40; GN 32(m)(vii) Yes, HTS Ch. 27-40; GN 25(n)(v)

Special Origination Integrated Sourcing Initiative (ISI) GN25(m)

Rules No for certain 3rd-country, high-tech goods
imported from Singapore
Drawback Restrictions No No

Repair & Alteration Duty Free per 19 CFR 10.934; HTSUS Duty Free per 19 CFR 10.570; HTSUS
Provision 9802.00.40/50 9802.00.40/50
Documentation No, freeform "Certification" with the No, freeform "Supporting Statement" with
required in the elements in 19 CFR 10.904 upon request by the elements in 19 CFR 10.511 upon request
importer’s possession CBP by CBP
at the time of claim

VALUE
Regional Value
Content (RVC) 19 CFR 10.915; GN 32(f) GN 25(g); 19 CFR 10.535
Citations
Regional Value Build-Up, Build-DownNet-Cost Build-Up & Build-Down where there is
Content (RVC) (limited) RVC
Calculation
Methods
Special Regimen for Yes, automotive goods MUSTuse Net Cost No, although RVC percentages are 30%
Automotive Goods RVC; 19 CFR 10.915(d); GN Build-Up, 50% Build-Down
32(f)(iii)

De Minimis (most 10% of the adjusted value (with exclusions); 10% of adjusted value; 19 CFR 10.533;
common threshold) 19 CFR GN 25(e) (with exceptions)
10.918; GN32(e)

De Minimis and Sets,

Value of the non-originating components
Non-Textile may not exceed15% of
None
the AV of the set; GN32(c)(v); 19 CFR
10.921
INVENTORY MANAGEMENT METHODS
Fungible Goods & LIFO, FIFO, Average, other GAAP- LIFO, FIFO, Average; other GAAP-
Materials recognized method; GN32(h); 19 CFR recognized method; GN 25(i); 19
10.919 CFR10.538
CLAIMS & DETERMINATIONS
Post-Importation 19 USC 1520(d); Post Summary Correction (PSC) or 19 USC
Claims 19 CFR 10.910 - 10.912 1514
Reconciliation Claims Yes, 78 FR 27984, May 13, 2013 No

Determinations
Communicated to Yes, if correspondence with exporter Yes, if correspondence with exporter
Exporter
Pattern of Conduct Yes, 19 CFR 10.929 No
Clause
 NAFTA USMCA

North American Free Trade Agreement U.S. – Mexico – Canada Agreement Act –
(Replaced by USMCA on July 1, 2020) Mexico: Tratado entre México, Estados
Unidos y Canadá (T-MEC);
Canada: Canada - United States -
January 1, 1994 Mexico Agreement
July(CUSMA)
1, 2020

USMCA includes a sunset provision.

Renewal consideration is required every six
None years, with a 16-year sunset clause. The
USMCA can be extended for an additional
16-year term during the six-year reviews
USMCA Art. 34.7.1-6
January 1, 2008 (15 Years) No change. Duty already phased-out under
NAFTA
Exempt for originating goods 19 CFR Exempt for originating goods 19 CFR
24.23(c)(3) 24.23(c)(3)

Transshipment: May NOT leave customs' Transit and Transshipment: May NOT leave
control nor undergo production in a 3rd customs’ control nor undergo production in
country; 19 CFR 181 Appendix, Sec. 16; 19 a 3rd country;
CFR 181.23(b) 19 CFR 182, Appendix A, Section 10; GN
11(h)(iv)
Exporter Importer - USMCA Art. 5.1.2

GN 12 GN 11

19 USC 3301-3473 19 USC 4501-4732

19 CFR 181 and Appendix 19 CFR 19 CFR 182
102
19 CFR 102 19 CFR 102 OR 19 CFR 134
"CA" or "MX" “S”, “S+”

Article 506; 19 CFR 181 Subpart G Article 5.9; 19 CFR 182.72

General Note 12(b), 19 CFR 181 General Note 11(b), 19 CFR 182,
Append., Part II, Sec. 4 Appendix A, Section 3
Wholly Obtained or Produced; Exclusively
from Originating Materials; Tariff Shift & /
GN 11(b)
or Regional
Value Content

GN 12(t) GN 11(o)

Yes, Presidential Proclamation 8405


No
No
Yes, for certain petroleum goods
Annex 308.1 (E Criterion) for certain high- General Note 11(p) and (q) for certain high-
tech goods; Disassembly treated as
production, 19 CFR 181.132
Yes, Article 303; 19 CFR 181,
Subpart E; 19 USC 1313
Duty Free per 19 CFR 181.64; HTSUS
9802.00.40/50
Yes, NAFTA Certificate of Origin must be Yes – Certification of origin or other written
in importer's possession at time of claim; 19
CFR 181.21
GN12(c), 19 CFR 181, Appendix,
Section 6 - 10
Transaction Value & Net Cost where there
is RVC
Yes, tracing the value of certain non-
originating materials and net cost required
7% of transaction value; 19 CFR 181
Appendix, Sec. 5; GN 12(f) (with
exceptions)
None
Specific Identification, LIFO, FIFO,
Average; GN 12(g), 19 CFR 181
Appendix, Schedule X, Part I & II
19 USC 1520(d) 19 CFR 181.31-33
Yes, 67 FR 6120, Sept. 27, 2002
Yes
Yes, 19 CFR 181.76(c)
Revised HTSUS 2012; Annex 4-B, Section
C
Yes - USMCA Art. 4, Annex 4-B
tech goods; 19 CFR 182 Appendix A,
Section 4 for disassembly treated as
production
Yes - USMCA Art. 2.5 (Drawback and
Duty Deferral
Programs); 19 CFR 182 Subpart E
Yes - USMCA Art. 2.8; 19 CFR 182.112
representation
that includes the nine (9) minimum data
elements listed in
Annex 5-A and a certifying statement; 19
CFR 182.12(a)
USMCA Art. 4.5; GN 11(c) & CFR
182 Appendix A, Section 7
Transaction Value Method and Net Cost
Method - USMCA Art. 4.5, 19 CFR 182
Appendix A, Section 7
Eliminates tracing list.
New in USMCA: 75% RVC, Labor Value
Content, Steel/AL Procurement
requirements
10 % of TV or total cost of good, with
exceptions; USMCA Art. 4.12.1, exceptions
Annex 4-A; 19 CFR 182 Appx A, Section 5,
and GN 11 (e)
Article 4.17, 19 CFR 182 Appendix A,
Section 6; GN 11(i)
USMCA Art. 4.13; GN 11(f), and
CFR 182 Appendix A, Section 8
19 U.S.C. §1520(d); Article 5.11; 19
CFR 182.31
Yes, 85 FR 39576, July 1, 2020
Yes, in certain circumstances
Yes, 19 CFR 182.76
 Provision AGOA CBERA
GENERAL INFO & DATES
Preferential Trade African Growth and Opportunity Act Caribbean Basin EconomicRecovery Act
LegislationName
Implementation Date October 5, 2000 January 1, 1984

Expiration 9/30/2025 None

Complete Duty Phase- Immediate Immediate

Out
Merchandise Per 19 CFR 24.23(c)(1)(iv), exempt from Exempt irrespective of whether CBERA is
Processing Fee (MPF) MPF when products of a GSP least- claimed and country of export, per 19CFR
developed country listed in HTSUS GN4 (b) 24.23(c)(1)(iii)
(i) or per 19 CFR
24.23(c)(1)(i), textile goods entered under
HTSUS 9819
Direct Shipment Imported Directly: May NOT enter the Imported Directly: May NOT enter the
Imported Directly commerce of a non-beneficiary country commerce of a non-beneficiary country
Transit & except for non-retail sale where the except fornon-retail sale where the
Transshipment Third importation is the result of the original importation is the result of the original
Country transaction, may NOT undergo further transaction, may NOT undergo further
Transportation production in a 3rd country; 19 CFR production in a 3rd country; 19 CFR 10.193
10.178a(e)4; 19 CFR 10.175(d).

Primary Importer; Exporter with regard to 19 CFR

Responsibility for 10.173(a)(1)(i) declaration Importer
Compliance
Benefits apply to goods listed in 19 CFR
10.178a(b) (petroleum products, watches,
Eligible Non-Textile
footwear, handbags, luggage, flat goods,
Goods
work gloves and leather
apparel)
CITATIONS
HTS General Note GN 16 GN 7
(GN)
US Code 19 USC 3701 - 3722 19 USC 2701 - 2707
CFR 19 CFR 10.178a 19 CFR 10.191 - 10.199
(Subpart B)
Marking Rules 19 CFR 134 19 CFR 134
"D"
Special Program "E"
Indicator "E*"

ORIGINATION, ETC.
Rules of Origin General Note 16(b)19 CFR 10.178a
Citations (referencing 19 CFR 10.171, 10.173,
General Note 7(b);19 CFR 10.195
and 10.175-178)
 Value Content + substantial Value Content + substantial
transformation transformation
Rules of Origin

Tariff Shift Rule

Citations No No

Tariff Shift Rules

Updated toComply N/A N/A
with 2007 HTSUS
Tariff Shift Rules
Updated toComply N/A N/A
with 2012 HTSUS
Chemical Reaction and
Related Rules No No
of Origin
Special Origination No No
Rules
Drawback Restrictions No No

Repair & Alteration No No

Provision
ORIGINATION, ETC.
Documentation No, GSP Declaration upon request, as No, declaration submitted upon request, as
required in the provided for in 19 CFR 10.173 and 19 CFR provided forin 19 CFR 10.198
importer's possession 10.178a(d)
at the time of claim

VALUE
Regional Value GN 16(b)(ii); 19 CFR 10.178a(d)(4); 19 CFR 10.195 -197;GN 7(b)(i)(B),
Content (RVC) 19CFR 10.177(c) (b)(iii)
Citations
Regional Value AGOA materials + direct cost of CBERA materials + direct cost of
Content (RVC) processing processing
Calculation Methods

General RVC Minimum 35% of appraised value (up to Minimum 35% of appraised value (up to
Percentages 15% US content) 15% US content)
Special Regimen for No No
Automotive Goods
De Minimis N/A N/A
Provision
De Minimis and Sets N/A N/A
INVENTORY MANAGEMENT METHODS
Fungible Goods & No No
Materials
CLAIMS & DETERMINATIONS
Post-Importation Post Summary Correction (PSC) or 19 USC Post Summary Correction(PSC) or 19 USC
Claims 1514 1514

Reconciliation Claims No No

Determinations
Communicated to If correspondence with exporter If correspondence with exporter
Exporter
Pattern of Conduct No No
Clause
 CBTPA GSP

Caribbean Basin Trade Partnership Act Generalized System of Preferences

October 5, 2000 January 1, 1976

7/31/2013 (expired) Reinstated July 29,

9/30/2020 2015 Expires 12/31/2017

Immediate Immediate

Exempt irrespective of whether CBTPA or Per 19 CFR 24.23(c)(1)(iv), exempt from

CBERA is claimed and country of export, MPF when products of a GSP least-
per19 CFR 24.23(c)(1)(iii) developed country listed in HTSUS GN 4(b)
(i)

Imported Directly: May NOT enter the Imported Directly: May NOT enter the
commerce of a non-beneficiary country commerce of a 3rd country except for non-
except for non-retail sale where the retail sale where the importation is the result
importation is the result of the original of the original transaction,may NOT undergo
transaction, may NOT undergo further further production in a 3rd country, may
production in a 3rd country; 19 CFR undergo limited operations (sorting, grading,
10.223(d) and 10.233(d). Goods may be testing, packing, labeling, etc.) in the free
exported from a former CBTPA country that trade zone of beneficiary country; 19 CFR
became a CAFTA country as long as the 10.175(c). May enter into the
origin-conferring activity occurred in the commerce of any of four former GSP
CBTPA. countries per 19 CFR 10.175(e).

Importer; Exporter with regard to 19 CFR

Importer 10.173(a)(1)(i) declaration

Benefits apply to petroleum products,

watches, handbags, luggage, flat goods,work
gloves, leather apparel, tuna and footwear,
19 CFR 10.233

GN 17; HTSUS Chapter 98, GN 4

Subchapter XX
19 USC 2701 - 2707 19 USC 2461-2467
19 CFR 10.221 - 10.237 (Subpart E) 19 CFR 10.171 - 10.178

19 CFR 134 19 CFR 134

"A"
"R"; Applicable subheading, HTSUS "A+" (Least-Developed Beneficiary
Chapter98, Subchapter XX Developing Countries)
"A*" (with exceptions)

General Note 4(b)(ii) & 4(c);19 CFR 10.176;

19 USC 2463(a)(2)
General Note 17(b);19 CFR 10.233(b)
 NAFTA GN 12 rules of origin apply. May Value Content + substantial
useCAFTA-DR materials; GN 17(e); transformation
19 CFR 10.233(b)

Yes, General Note 17(b)(ii) provides

forGeneral Note 12 rules ("NAFTA parity") No

Yes N/A

No N/A

NAFTA GN 12 rules of origin apply,

(GN17(e)); 19 CFR 10.233(b) No

No No

No No

No No

Yes, CBP Form 450 signed by exporter; 19 No, GSP Declaration upon request,as
CFR 10.234 & 236 provided for in 19 CFR 10.173

19 CFR 10.176(a)(1), 10.177-178; GN

19 CFR 10.233(b); General Note 12(c) 4(b)(ii) & (c)

Transaction Value & Net Cost where there GSP materials + direct cost of processing
is RVC

See NAFTA regulations Minimum 35% of appraised value

No No

N/A N/A

N/A N/A

No No

Post Summary Correction (PSC) or 19 Post Summary Correction (PSC) or19 USC
USC1514 1514

No No

If correspondence with exporter If correspondence with exporter

No No