What happens if a NAFTA Certificate of Origin form is not ready at the time of importation?
Importers can make the claim for NAFTA tariff preference up to one year after the importation of a good and apply for a refund of customs duties paid as a result of the good not being accorded preferential tariff treatment. In Mexico, in order to obtain a refund of duties paid, an application should be filed by the interested party before the corresponding Local Tax Collecting Administration, and should include a written declaration that the good qualified as originating at the time of importation The application may be made by either the importer, or by the customs broker that submitted the original entry on behalf of the importer. The following documents must be attached to the application: a) Copy of the rectification to the entry document, submitted by the customs agent or broker; b) Entry document and its annexes; c) Copy of the certificate of origin (photocopy or facsimile). In Canada, any person who paid the duties on the goods may apply for the refund within one year from the t
Related Questions
- Can I use a NAFTA certificate of origin to declare that my products qualify for preferential duty treatment under the U.S.-Chile FTA?
- What happens if a NAFTA Certificate of Origin form is not ready at the time of importation?
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