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titulo
Article  303.    Restriction  on  Drawback  and  Duty  Deferral  Programs
id_articulo2975
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nombre_claveArt.  303
contenido

Article  303.    Restriction  on  Drawback  and  Duty  Deferral  Programs

1.  Except  as  otherwise  provided  in  this  Article,  no  Party  may  refund  the  amount  of  customs  duties  paid,  or  waive  or  reduce  the  amount  of  customs  duties  owed,  on  a  good  imported  into  its  territory,  on  condition  that  the  good  is:

  • Subsequently  exported  to  the  territory  of  another  Party,

    •  

  • Used  as  a  material  in  the  production  of  another  good  that  is  subsequently  exported  to  the  territory  of  another  Party,  or

    •  

  • Substituted  by  an  identical  or  similar  good  used  as  a  material  in  the  production  of  another  good  that  is  subsequently  exported  to  the  territory  of  another  Party,  in  an  amount  that  exceeds  the  lesser  of  the  total  amount  of  customs  duties  paid  or  owed  on  the  good  on  importation  into  its  territory  and  the  total  amount  of  customs  duties  paid  to  another  Party  on  the  good  that  has  been  subsequently  exported  to  the  territory  of  that  other  Party.  

    • 2.  No  Party  may,  on  condition  of  export,  refund,  waive  or  reduce:

  • An  antidumping  or  countervailing  duty  that  is  applied  pursuant  to  a  Party's  domestic  law  and  that  is  not  applied  inconsistently  with  Chapter  Nineteen  (Review  and  Dispute  Settlement  in  Antidumping  and  Countervailing  Duty  Matters);

    •  

  • A  premium  offered  or  collected  on  an  imported  good  arising  out  of  any  tendering  system  in  respect  of  the  administration  of  quantitative  import  restrictions,  tariff  rate  quotas  or  tariff  preference  levels;

    •  

  • A  fee  applied  pursuant  to  section  22  of  the  U.S.  Agricultural  Adjustment  Act,  subject  to  Chapter  Seven  (Agriculture  and  Sanitary  and  Phytosanitary  Measures);  or

    •  

  • Customs  duties  paid  or  owed  on  a  good  imported  into  its  territory  and  substituted  by  an  identical  or  similar  good  that  is  subsequently  exported  to  the  territory  of  another  Party.

    • 3.  Where  a  good  is  imported  into  the  territory  of  a  Party  pursuant  to  a  duty  deferral  program  and  is  subsequently  exported  to  the  territory  of  another  Party,  or  is  used  as  a  material  in  the  production  of  another  good  that  is  subsequently  exported  to  the  territory  of  another  Party,  or  is  substituted  by  an  identical  or  similar  good  used  as  a  material  in  the  production  of  another  good  that  is  subsequently  exported  to  the  territory  of  another  Party,  the  Party  from  whose  territory  the  good  is  exported:

  • Shall  assess  the  customs  duties  as  if  the  exported  good  had  been  withdrawn  for  domestic  consumption;  and

    •  

  • May  waive  or  reduce  such  customs  duties  to  the  extent  permitted  under  paragraph  1.

    • 4.  In  determining  the  amount  of  customs  duties  that  may  be  refunded,  waived  or  reduced  pursuant  to  paragraph  1  on  a  good  imported  into  its  territory,  each  Party  shall  require  presentation  of  satisfactory  evidence  of  the  amount  of  customs  duties  paid  to  another  Party  on  the  good  that  has  been  subsequently  exported  to  the  territory  of  that  other  Party.

    5.  Where  satisfactory  evidence  of  the  customs  duties  paid  to  the  Party  to  which  a  good  is  subsequently  exported  under  a  duty  deferral  program  described  in  paragraph  3  is  not  presented  within  60  days  after  the  date  of  exportation,  the  Party  from  whose  territory  the  good  was  exported:

  • Shall  collect  customs  duties  as  if  the  exported  good  had  been  withdrawn  for  domestic  consumption;  and

    •  

  • May  refund  such  customs  duties  to  the  extent  permitted  under  paragraph  1  on  the  timely  presentation  of  such  evidence  under  its  laws  and  regulations.

    • 6.  This  Article  does  not  apply  to:

  • A  good  entered  under  bond  for  transportation  and  exportation  to  the  territory  of  another  Party;

    •  

  • A  good  exported  to  the  territory  of  another  Party  in  the  same  condition  as  when  imported  into  the  territory  of  the  Party  from  which  the  good  was  exported  (processes  such  as  testing,  cleaning,  repacking  or  inspecting  the  good,  or  preserving  it  in  its  same  condition,  shall  not  be  considered  to  change  a  good's  condition).  Except  as  provided  in  Annex  703.2,  Section  A,  paragraph  12  --670-Anexo  703.2--,  where  such  a  good  has  been  commingled  with  fungible  goods  and  exported  in  the  same  condition,  its  origin  for  purposes  of  this  subparagraph,  may  be  determined  on  the  basis  of  the  inventory  methods  provided  for  in  the  Uniform  Regulations  established  under  Article  511  --666-Art.  511--  (Uniform  Regulations);

    •  

  • A  good  imported  into  the  territory  of  a  Party  that  is  deemed  to  be  exported  from  its  territory,  or  used  as  a  material  in  the  production  of  another  good  that  is  deemed  to  be  exported  to  the  territory  of  another  Party,  or  is  substituted  by  an  identical  or  similar  good  used  as  a  material  in  the  production  of  another  good  that  is  deemed  to  be  exported  to  the  territory  of  another  Party,  by  reason  of

    •  

  • Delivery  to  a  duty-free  shop,

    •  

  • Delivery  for  ship's  stores  or  supplies  for  ships  or  aircraft,  or

    •  

  • Delivery  for  use  in  joint  undertakings  of  two  or  more  of  the  Parties  and  that  will  subsequently  become  the  property  of  the  Party  into  whose  territory  the  good  was  deemed  to  be  imported;

    •  

  • A  refund  of  customs  duties  by  a  Party  on  a  particular  good  imported  into  its  territory  and  subsequently  exported  to  the  territory  of  another  Party,  where  that  refund  is  granted  by  reason  of  the  failure  of  such  good  to  conform  to  sample  or  specification,  or  by  reason  of  the  shipment  of  such  good  without  the  consent  of  the  consignee;

    •  

  • An  originating  good  that  is  imported  into  the  territory  of  a  Party  and  is  subsequently  exported  to  the  territory  of  another  Party,  or  used  as  a  material  in  the  production  of  another  good  that  is  subsequently  exported  to  the  territory  of  another  Party,  or  is  substituted  by  an  identical  or  similar  good  used  as  a  material  in  the  production  of  another  good  that  is  subsequently  exported  to  the  territory  of  another  Party  --309-Regla  1.6.13--;  or A  good  set  out  in  Annex  303.6  --659-Anexo  303.6--.7.  Except  for  paragraph  2(d),  this  Article  shall  apply  as  of  the  date  set  out  in  each  Party's  Section  of  Annex  303.7  --659-Anexo  303.7--.8.  Notwithstanding  any  other  provision  of  this  Article  and  except  as  specifically  provided  in  Annex  303.8  --659-Anexo  303.8--,  no  Party  may  refund  the  amount  of  customs  duties  paid,  or  waive  or  reduce  the  amount  of  customs  duties  owed,  on  a  non-originating  good  provided  for  in  item  8540.11.aa  (color  cathode-ray  television  picture  tubes,  including  video  monitor  tubes,  with  a  diagonal  exceeding  14  inches)  or  8540.11.cc  (color  cathode-ray  television  picture  tubes  for  high  definition  television,  with  a  diagonal  exceeding  14  inches)  that  is  imported  into  the  Party's  territory  and  subsequently  exported  to  the  territory  of  another  Party,  or  is  used  as  a  material  in  the  production  of  another  good  that  is  subsequently  exported  to  the  territory  of  another  Party,  or  is  substituted  by  an  identical  or  similar  good  used  as  a  material  in  the  production  of  another  good  that  is  subsequently  exported  to  the  territory  of  another  Party.9.  For  purposes  of  this  Article:Customs  duties  are  the  customs  duties  that  would  be  applicable  to  a  good  entered  for  consumption  in  the  customs  territory  of  a  Party  if  the  good  were  not  exported  to  the  territory  of  another  party;Identical  or  similar  goods  means  "identical  or  similar  goods"  as  defined  in  Article  415  --660-Art.  415--  (Rules  of  Origin  Definitions);Material  means  "material"  as  defined  in  Article  415  --660-Art.  415--;Used  means  "used"  as  defined  in  Article  415  --660-Art.  415--.  

    10.  For  purposes  of  the  Article:

    Where  a  good  referred  to  by  a  tariff  item  number  in  this  Article  is  described  in  parentheses  following  the  tariff  item  number,  the  description  is  provided  for  purposes  of  reference  only.


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