Where CUSMA declarations are made in error, importers are required to file amending entries (corrections) post clearance. Declaring preferential duty rates without a valid proof of origin at the time of import can expose your company to substantial retroactive duties, interest and penalties. ![]() You must ensure that all goods that benefit from the preferential tariff treatment do, in fact qualify - origin applicability can be requested/required by the applicable customs during a verification. ![]() Even though a certification of origin may not be required for the above categories of goods to claim USMCA/T-MEC/CUSMA, it is still an importer's legal responsibility to maintain all valid proof of origin when using free trade agreements.
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