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Duty Deferral
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NAFTA Duty Deferral is defined as any merchandise that has been imported into
a NAFTA country under a duty deferral program, which is used as a material in
the production of another merchandise and is subsequently exported to the
territory of another NAFTA country.
Such merchandise shall be assessed Customs
duties as if it had been withdrawn for domestic consumption.
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The NAFTA Duty Deferral Entry Program represents a two-part process.
The first part represents the “NAFTA Duty Deferral Entry” which will contain
both header and detailed U.S. line item information. This information is
reported at the time the merchandise is exported into the NAFTA Country.
The second part, the claim portion, represents the NAFTA Country entry information
related to the exportation reported in the first part.
The built-in product catalog and integrated with export are essential futures
of the Duty Deferral component.
Part of: ImporterQW,
ExporterQW,
IFFQW,
EFFQW
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