[Federal Register Volume 67, Number 110 (Friday, June 7, 2002)]
[Rules and Regulations]
[Pages 39286-39290]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-14285]
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DEPARTMENT OF THE TREASURY
Customs Service
19 CFR Part 10
[T.D. 02-31]
RIN 1515-AC59
Civil Aircraft
AGENCY: Customs Service, Department of the Treasury.
ACTION: Final rule.
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SUMMARY: This document amends the Customs Regulations concerning the
duty-free entry of civil aircraft merchandise to reflect amendments to
General Note 6 of the Harmonized Tariff Schedule of the United States
made by the Miscellaneous Trade and Technical Corrections Act of 1996.
The amendments allow an importer to claim duty-free admission of civil
aircraft merchandise without submitting a certificate, or having one on
file at Customs, at the time of entry. The amendments also allow an
importer to make a post-entry claim for duty-free admission by filing a
statement prior to liquidation of the entry or before the liquidation
becomes final.
EFFECTIVE DATE: July 8, 2002.
FOR FURTHER INFORMATION CONTACT: Richard Wallio, Office of Field
Operations, at (202) 927-9704.
SUPPLEMENTARY INFORMATION:
Background
This document amends Sec. 10.183 of the Customs Regulations (19 CFR
10.183), which concerns Customs duty-free treatment of civil aircraft
merchandise. Section 10.183 implements General Note 6 of the Harmonized
Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202), which
implements the Agreement on Trade in Civil Aircraft (Title VI of the
Trade Agreements Act of 1979, Public Law 96-39, 93 Stat. 144, July 26,
1979), to provide duty-free treatment for qualifying civil aircraft
merchandise upon compliance with certain requirements. The term ``civil
aircraft merchandise'' as used in this document covers merchandise that
qualifies as ``civil aircraft'' under paragraph (b) of General Note 6,
HTSUS, and thus is aircraft, aircraft engines, or ground flight
simulators, including their parts, components, and subassemblies, that
otherwise meet the requirements of paragraph (b).
General Note 6 of the HTSUS was amended by section 12 of the
Miscellaneous Trade and Technical Corrections Act of 1996 (the Act),
Public Law 104-295, 110 Stat. 3514 (October 11, 1996). Prior to the
amendment, General Note 6 required that an importer entering
merchandise duty-free under the General Note must file with Customs a
written statement certifying that the merchandise: (i) Is civil
aircraft or has been imported for use in civil aircraft; (ii) will be
so used; and (iii) has been approved for civil aircraft use by, or an
application for approval has been submitted to, the Administrator of
the Federal Aviation Administration (FAA) or by an airworthiness
authority in the country of exportation (foreign airworthiness
authority) if such approval is recognized by the FAA. General Note 6
defined the term ``civil aircraft'' as all aircraft other than aircraft
purchased for use by the Department of Defense or the United States
Coast Guard.
The Act amended General Note 6 to expand the definition of ``civil
aircraft.'' The Act also eliminated the statement (certification)
filing requirement. The Act provided that a claim for duty-free
treatment under General Note 6 is made by the importer by entering the
merchandise under a tariff provision for which the program indicator
``Free (C)'' appears in the ``Special'' subcolumn of the tariff. (This
is accomplished by placing the program indicator ``C'' on the entry
summary.) This claim is deemed the importer's certification that the
merchandise being entered is a civil aircraft or has been imported for
use in
[[Page 39287]]
a civil aircraft and will be so used. No additional statement is
necessary to file.
Although the amendment eliminated the statement filing requirement,
it requires that an importer maintain documentation to support the
claim. It also provides that an importer may amend an entry or file a
written statement to claim duty-free treatment under General Note 6 any
time before the liquidation of the entry becomes final. A liquidation
becomes final 90 days after the date notice of liquidation is given or
transmitted to the importer (or its agent or consignee).
On June 29, 2000, Customs published a notice of proposed rulemaking
(the NPRM) in the Federal Register (65 FR 40067) proposing to amend
Sec. 10.183 to reflect the statutory amendments made to General Note 6
by the Act. Section 10.183 of the Customs Regulations (19 CFR 10.183)
currently provides that a written statement must be filed, along with
supporting documentation, with each entry summary or be on file with
Customs at the time of entry as a blanket statement at the port where
the entry is filed (19 CFR 10.183(c)). The regulation also provides
that the statement could not be treated as a missing document that
could be produced later under bond (under 19 CFR 141.66) and that
failure to timely file the statement or to have a valid blanket
statement on file at the port would result in a dutiable entry (19 CFR
10.183(c)(2)).
Summary of Proposed Amendment
The proposed amendment to Sec. 10.183 was intended to conform the
regulation to the statutory amendments made to General Note 6 by the
Act. Thus, the proposed amendments: (1) Expanded the regulation's
coverage by broadening the description of civil aircraft; (2)
eliminated the requirement that supporting documentation be filed with
each entry summary; (3) required that supporting documentation be
maintained in the importer's records; (4) eliminated the statement
(certification) filing requirement; (5) allowed an importer to make a
claim for duty-free admission under General Note 6 after the filing of
an entry (that did not make a claim) but before its liquidation becomes
final; and (6) provided that no interest attaches to refunds of duty
resulting from post-entry claims.
Discussion of Comments
The NPRM requested comments on the proposed amendments. Two
commenters responded with various comments and recommendations that are
summarized and responded to below.
Comment: One comment concerned the meaning of proposed
Sec. 10.183(e), which provides that proof of end use of the entered
merchandise in a qualifying manner (as or for use in civil aircraft)
need not be maintained. The commenter asked whether this means that the
importer's intent regarding imported civil aircraft merchandise, rather
than the importer's actual use of that merchandise, is the qualifying
factor for free entry under this provision.
Customs Response: When an importer makes a claim for duty-free
admission under General Note 6 by placing the ``C'' indicator on the
entry summary to enter an article under a tariff provision for which
the rate of duty ``Free C'' appears in the ``Special'' subcolumn, the
importer, under General Note 6, is deemed to certify that the article
is being imported for use in civil aircraft and will be so used. While
General Note 6 does not mention the intent of the importer, this claim
(deemed certification) is an expression of intent. Accordingly, it is
the intent of the importer, as embodied in its claim for duty-free
admission, that is determinative.
Tariff provisions that implement General Note 6 (which have the
``Free C'' designation in the ``Special'' subcolumn) are not actual use
tariff provisions (as described in Additional U.S. Rule of
Interpretation 1(b)). Therefore, there is no requirement to furnish
proof of end use within three years after the date the civil aircraft
merchandise is entered, as required under Additional U.S. Rule 1(b).
Also, there is no time limit as to when imported merchandise must be
used in civil aircraft.
Customs notes that under 19 U.S.C. 1484(a), importers are obligated
to enter merchandise using reasonable care. This obligation extends to
how an importer classifies entered merchandise and determines the duty
owed to Customs. This obligation certainly applies to importers
entering merchandise under a claim of eligibility for duty-free civil
aircraft treatment.
Comment: Both commenters inquired about what documentation is
acceptable to show the importer's intent to use entered merchandise in
a qualifying manner.
Customs Response: Initially, Customs notes that documentation is
not required to be filed with the entry summary under General Note 6
but must be maintained in accordance with part 163 of the Customs
Regulations (19 CFR part 163).
Regarding acceptable documentation, paragraph (b)(i)(A) of General
Note 6 provides, as an eligibility requirement for claiming civil
aircraft as duty-free under these provisions, that there be
certification or approval of the merchandise by an appropriate
airworthiness authority. Having documents that show certification or
approval of the merchandise by an appropriate airworthiness authority
would be acceptable to demonstrate the importer's intent. Specifically,
an importer of civil aircraft merchandise that meets the requirements
of General Note (6)(b)(i)(B)(1) would possess either a certificate
issued by the FAA or a comparable document issued by, and showing the
approval of, an airworthiness authority in the country of exportation
(foreign airworthiness authority). In the latter instance, an importer
should be able to show that the FAA recognizes the approval as an
acceptable substitute for FAA certification.
An importer of civil aircraft merchandise that meets the
requirements of General Note (6)(b)(i)(B)(2) would possess an
application (or copy of an application) for an FAA airworthiness
certificate submitted to (and accepted by) the FAA by an existing
``type and production certificate holder'' under FAA law (49 U.S.C.
44702) and the type and production certificate of the certificate
holder.
An importer of civil aircraft merchandise that meets the
requirements of General Note 6(b)(i)(B)(3) faces a somewhat different
situation, as an application for an FAA certificate or for the approval
of a foreign airworthiness authority relative to that merchandise will
be submitted in the future. Thus, this importer will not possess a
certificate or an approval, nor evidence that an application for a
certificate or an approval has been submitted. However, this importer
should possess the following documentation: (1) Evidence tending to
show that an existing type and production certificate holder will
submit an application for certification to the FAA or will seek
approval from a foreign airworthiness authority; (2) the type and
production certificate of the type and production certificate holder
issued by the FAA; and (3) evidence showing that there is pending the
completion of design or other technical requirements stipulated by the
FAA.
Some additional evidence may be available and, if so, must be
maintained in accordance with General Note 6(a)(i), such as evidence
having to do with the importer's estimate of the quantities of parts,
components, and subassemblies as are required to meet the design and
technical requirements stipulated by the
[[Page 39288]]
FAA, in accordance with the limitation of General Note 6(b)(iii).
Importers should endeavor to have and maintain whatever evidence is
available in all of these cases to show compliance with the
requirements of General Note 6 and the regulations.
Comment: A comment concerned whether FAA approval is required for
all imported goods for which duty-free admission is claimed. The
commenter noted that a recent Customs audit interpretation concluded
that a part not covered by a certificate would qualify for duty-free
treatment if it could be shown that the part went into an aircraft
qualfiying as a civil aircraft under General Note 6.
Customs Response: All merchandise entered under General Note 6
requires an FAA airworthiness certification or the approval of a
foreign airworthiness authority recognized as acceptable by the FAA in
accordance with paragraph (b)(i)(B)(1) of General Note 6, or evidence
that airworthiness certification/approval has been or will be applied
for in accordance with paragraphs (b)(i)(B)(2) or (b)(i)(B)(3) of the
general note. Merchandise must comply with one of these airworthiness
certification provisions in order to meet the definition of General
Note 6(b). Merchandise that fails to so comply is not eligible for
duty-free treatment under these provisions.
Comment: Another comment concerned safeguards for ensuring that
merchandise entered duty-free as civil aircraft merchandise is used as
intended. Specifically, the commenter asked if there will be measures
in place to guarantee that merchandise imported by a party with the
intent that it be used in civil aircraft will be so used when it is
sold after entry to a distributor rather than an end user.
Customs Response: There will be no special measures to ensure that
merchandise imported with the intent to be used in a qualifying manner
under the general note are so used in the future. As tariff provisions
affected by the general note are not actual use tariff provisions,
importers entering merchandise under these provisions are not required
to submit proof of actual use. Customs will enforce General Note 6 with
audits and the port director's authority to request verifying
documentation at any time.
Customs believes that the safeguards reside in the certification
process itself, as the airworthiness certification or approval measures
provide reasonable assurance that merchandise imported duty-free as
civil aircraft merchandise is likely intended for such use and will
likely be used in accordance with that certificate or approval
(including those situations where the certificate or approval has been
applied for or will be applied for in the future). Of course, importers
who mistakenly enter merchandise duty-free under the general note
should report the correction to Customs in accordance with the
regulations.
Comment: Another comment concerned proposed Sec. 10.183(c), which
pertains to making a claim for duty-free admission under General Note
6. Under this section, merchandise previously exported with benefit of
drawback is not precluded from qualifying for duty-free treatment as
civil aircraft merchandise. The commenter stated that this principle
should be expanded to assure importers that free entry of civil
aircraft merchandise will not be precluded where qualifying merchandise
has previously been exported in the following circumstances: (1) From
continuous Customs custody with remission, abatement, or refund of
duty; (2) in compliance with any law of the United States or regulation
of any federal agency requiring exportation; or (3) after manufacture
or production in the United States in a Customs bonded warehouse or
foreign trade zone or under heading 9813.00.05, HTSUS, pertaining to
articles admitted into the United States free of duty and under bond to
be repaired, altered, or processed. The commenter stated that previous
exportation under the foregoing various circumstances precludes free
entry under other provisions of law (such as Chapter 98, HTSUS,
subchapter II, U.S. Note 1).
The commenter requested the addition of language to proposed
Sec. 10.183(c) to prevent the preclusion of free entry of civil
aircraft parts previously exported under any of the circumstances
described above.
Customs Response: Customs does not see the need to add to the
regulation the recommended language. Free entry under the civil
aircraft agreement is not expressly precluded under any of these
circumstances, and Customs is not aware of, nor has the commenter
cited, instances when free entry was denied on account of merchandise
having been previously exported as described.
Comment: A commenter requested that the first sentence of proposed
Sec. 10.183(e) be changed by deleting the words ``any additional
documentation Customs may require to verify the claim for duty-free
admission, including.'' As changed, the only documentary requirement
will be the written order or contract and the evidence of FAA (or other
airworthiness authority) certification. The commenter contended that
these documents serve to verify the claim sufficiently and that the
``additional documentation'' language creates uncertainty as to whether
other documentation will be required. If Customs desires other
documentation, stated the commenter, it should specify the nature of
that documentation.
Customs Response: It is possible that additional documentation,
other than the order or contract and an FAA certification (or foreign
airworthiness authority approval), may be involved. The importer may
have to show possession of a type or production certificate, for
example. In addition, other documentation may be required in instances
where an application for an airworthiness certification or approval has
not yet been filed. The demand for additional information is limited to
documentation tending to sustain the duty-free claim under the program.
While Customs believes that this will not lead to uncertainty, it is
amending the language of proposed Sec. 10.183(e) to be more precise.
Comment: A commenter requested the deletion of the third sentence
of proposed Sec. 10.183(e) pertaining to the proscription of a claim
for duty-free treatment under General Note 6 when the importer is not
in possession of required documentation at the time of entry. This
section of the proposed regulation provides that if an importer is not
in possession of required documents at the time of entry, it should not
then make a claim for duty-free admission, but may later make the claim
under Sec. 10.183(f) which allows a post-entry claim.
The commenter contended that the physical possession of supporting
documentation should not be a prerequisite to the claim for duty-free
treatment. Physical possession of documentation required to support
other duty-free claims under part 10 is not required, stated the
commenter, and there is no legitimate need to include such a
requirement here. Such a requirement, claimed the commenter, is
tantamount to reinstating the certification filing requirement that
Congress removed when it amended General Note 6.
Customs Response: Customs agrees that other duty-free provisions
under part 10 of the regulations do not explicitly provide that
importers must possess required documents at the time of entry. Rather,
these provisions provide that the importer must maintain the required
documentation in accordance with part 163 of the regulations and
produce it upon Customs request. Some provisions under part 10 provide
that failure to
[[Page 39289]]
produce documentation upon request results in denial of duty-free
treatment. Customs therefore believes that the civil aircraft program
under General Note 6 can be administered and enforced adequately using
similar measures.
Thus, proposed Sec. 10.183(e) is modified in this document by
removing language specifying that importers must be in possession of
required documents at the time of entry in order to claim duty-free
treatment under the general note. The regulation, as amended in this
document, retains the requirement that importers must maintain
supporting documentation in accordance with part 163 of the regulations
and adds that maintenance of these records is also in accordance with
paragraph (a)(i) of General Note 6. The amended regulation also adds
language providing that port directors may request production of
supporting documentation at any time and that failure to produce
sufficient documentation upon request, during the five year retention
period, will result in the loss of duty-free treatment.
Customs modifies the proposed regulation in this way to notify the
public that the civil aircraft program under General Note 6 will be
administered and enforced through document review under the authority
of Customs audits or a demand by the port director in circumstances the
port director deems appropriate. It is Customs position, however, that
importers must be able to verify claims for duty-free admission under
the general note at any time Customs calls upon them to do so,
including at the time of entry should that occur. It is thus best that
importers have possession of supporting documentation at the time of
entry.
Comment: The last sentence of proposed Sec. 10.183(e) provides that
proof of the imported civil aircraft merchandise's end use need not be
maintained by the importer. A commenter requested that this sentence be
amended to provide that proof of end use also need not be furnished to
Customs. This change, stated the commenter, will further confirm that
civil aircraft tariff provisions (those with the indicator ``Free C''
in the Special subcolumn designating duty free entry under General Note
6) are not ``actual use'' provisions subject to the requirements of
Additional U.S. Rule of Interpretation 1(b), HTSUS, which requires that
proof of end use of the merchandise be submitted to Customs within
three years of entry.
Customs Response: Customs disagrees. None of the civil aircraft
provisions in the HTSUS are actual use provisions, and the language of
proposed Sec. 10.183(e) is not ambiguous in this regard. Customs
believes that this requested change is unnecessary.
Comment: A commenter asserted that proposed Sec. 10.183(g) should
be deleted, as proposed Sec. 10.183(e) already makes clear that
documentation supporting duty-free admission must be maintained in
accordance with part 163 of the Customs Regulations (19 CFR part 163).
The commenter pointed out that under the provisions of part 163,
documentation is subject to Customs requests for information,
compliance assessments, investigations, and other forms of Customs
inquiry. Accordingly, there is no reason for special monitoring or
auditing under Sec. 10.183. Civil aircraft importers should not be
subject to any greater or lesser scrutiny than any other importers.
Customs Response: Customs disagrees. Customs has always been
charged with the obligation to enforce the provisions of the civil
aircraft agreement (as implemented by General Note 6, HTSUS) to protect
the revenue, and there is nothing improper in making explicit in the
regulation Customs intent to do so by monitoring and auditing entries.
At worst, Sec. 10.183(g) is redundant, but Customs believes it is
worthy to set forth in the regulation that entries will be monitored.
Conclusion
After analysis of the comments received, as set forth above, and
further review of the matter, Customs has determined that the proposed
amendments should be adopted as a final rule with the changes discussed
above and as set forth below.
Executive Order 12866
This document does not meet the criteria for a ``significant
regulatory action'' as specified in E.O. 12866.
Regulatory Flexibility Act
This amendment will make importations of civil aircraft merchandise
less burdensome for importers than is the case under current
regulations. Accordingly, pursuant to the provisions of the Regulatory
Flexibility Act (5 U.S.C. 601 et seq.), it is certified that the
amendments to the Customs Regulations in this final rule will not have
a significant economic impact on a substantial number of small
entities. Thus, these amendments are not subject to the regulatory
analysis or other requirements of 5 U.S.C. 603 and 604.
Paperwork Reduction Act
The collection of information contained in this notice has
previously been reviewed and approved by the Office of Management and
Budget (OMB) under OMB control number 1515-0065 (Entry Summary), 1515-
0069 (Immediate Delivery Application), and 1515-0144 (Customs Bond
Structure). This rule does not substantially change the existing
approved information collection. An agency may not conduct or sponsor,
and a person is not required to respond to, a collection of information
unless the collection of information displays a valid control number.
Drafting Information
The principal author of this document was Bill Conrad, Office of
Regulations and Rulings, U.S. Customs Service. However, personnel from
other offices contributed in its development.
List of Subjects in 19 CFR Part 10
Aircraft, Customs duties and inspection, Entry, Reporting and
recordkeeping requirements.
Amendments to the Regulations
For the reasons stated in the preamble, Part 10 of the Customs
Regulations (19 CFR Part 10) is amended as follows:
PART 10--ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE,
ETC.
1. The general authority citation for part 10 is revised, and the
specific authority citation for Sec. 10.183 is added, to read as
follows:
Authority: 19 U.S.C. 66, 1202 (General Note 23, Harmonized
Tariff Schedule of the United States (HTSUS)), 1321, 1481, 1484,
1498, 1508, 1623, 1624, 3314;
* * * * *
Section 10.183 also issued under 19 U.S.C. 1202 (General Note 6,
HTSUS);
* * * * *
2. Section 10.183 is revised to read as follows:
Sec. 10.183 Duty-free entry of civil aircraft, aircraft engines,
ground flight simulators, parts, components, and subassemblies.
(a) Applicability. Except as provided in paragraph (b) of this
section, this section applies to aircraft, aircraft engines, and ground
flight simulators, including their parts, components, and
subassemblies, that qualify as civil aircraft under General Note 6(b)
ofthe Harmonized Tariff Schedule of the United States (HTSUS) by
meeting the following requirements:
(1) The aircraft, aircraft engines, ground flight simulators, or
their parts, components, and subassemblies, are used as original or
replacement
[[Page 39290]]
equipment in the design, development, testing, evaluation, manufacture,
repair, maintenance, rebuilding, modification, or conversion of
aircraft; and
(2) They are either:
(i) Manufactured or operated pursuant to a certificate issued by
the Administrator of the Federal Aviation Administration (FAA) under 49
U.S.C. 44704 or pursuant to the approval of the airworthiness authority
in the country of exportation, if that approval is recognized by the
FAA as an acceptable substitute for the FAA certificate;
(ii) Covered by an application for such certificate, submitted to
and accepted by the FAA, filed by an existing type and production
certificate holder pursuant to 49 U.S.C. 44702 and implementing
regulations (Federal Aviation Administration Regulations, title 14,
Code of Federal Regulations); or
(iii) Covered by an application for such approval or certificate
which will be submitted in the future by an existing type and
production certificate holder, pending the completion of design or
other technical requirements stipulated by the FAA (applicable only to
the quantities of parts, components, and subassemblies as are required
to meet the stipulation).
(b) Department of Defense or U.S. Coast Guard use. If purchased for
use by the Department of Defense or the United States Coast Guard,
aircraft, aircraft engines, and ground flight simulators, including
their parts, components, and subassemblies, are subject to this section
only if they are used as original or replacement equipment in the
design, development, testing, evaluation, manufacture, repair,
maintenance, rebuilding, modification, or conversion of aircraft and
meet the requirements of either paragraph (a)(2)(i) or (a)(2)(ii) of
this section.
(c) Claim for admission free of duty. Merchandise qualifying under
paragraph (a) or paragraph (b) of this section is entitled to duty-free
admission in accordance with General Note 6, HTSUS, upon meeting the
requirements of this section. An importer will make a claim for duty-
free admission under this section and General Note 6, HTSUS, by
properly entering qualifying merchandise under a provision for which
the rate of duty ``Free (C)'' appears in the ``Special'' subcolumn of
the HTSUS and by placing the special indicator ``C'' on the entry
summary. The fact that qualifying merchandise has previously been
exported with benefit of drawback does not preclude free entry under
this section.
(d) Importer certification. In making a claim for duty-free
admission as provided for under paragraph (c) of this section, the
importer is deemed to certify, in accordance with General Note
6(a)(ii), HTSUS, that the imported merchandise is, as described in
paragraph (a) or paragraph (b) of this section, a civil aircraft or has
been imported for use in a civil aircraft and will be so used.
(e) Documentation. Each entry summary claiming duty-free admission
for imported merchandise in accordance with paragraph (c) of this
section must be supported by documentation to verify the claim for
duty-free admission, including the written order or contract and other
evidence that the merchandise entered qualifies under General Note 6,
HTSUS, as a civil aircraft, aircraft engine, or ground flight
simulator, or their parts, components, and subassemblies. Evidence that
the merchandise qualifies under the general note includes evidence of
compliance with paragraph (a)(1) of this section concerning use of the
merchandise and evidence of compliance with the airworthiness
certification requirement of paragraph (a)(2)(i), (a)(2)(ii), or
(a)(2)(iii) of this section, including, as appropriate in the
circumstances, an FAA certification; approval of airworthiness by an
airworthiness authority in the country of export and evidence that the
FAA recognizes that approval as an acceptable substitute for an FAA
certification; an application for a certification submitted to and
accepted by the FAA; a type and production certificate issued by the
FAA; and/or evidence that a type and production certificate holder will
submit an application for certification or approval in the future
pending completion of design or other technical requirements stipulated
by the FAA and of estimates of quantities of parts, components, and
subassemblies as are required to meet design and technical requirements
stipulated by the FAA. This documentation need not be filed with the
entry summary but must be maintained in accordance with the general
note and with the recordkeeping provisions of Part 163 of this chapter.
Customs may request production of documentation at any time to verify
the claim for duty-free admission. Failure to produce documentation
sufficient to satisfy the port director that the merchandise qualifies
for duty-free admission will result in a denial of duty-free treatment
and may result in such other measures permitted under the regulations
as the port director finds necessary to more closely monitor the
importer's importations of merchandise claimed to be duty-free under
this section. Proof of end use of the entered merchandise need not be
maintained.
(f) Post-entry claim. An importer may file a claim for duty-free
treatment under General Note 6, HTSUS, after filing an entry that made
no such duty-free claim, by filing a written statement with Customs any
time prior to liquidation of the entry or prior to the liquidation
becoming final. When filed, the written statement constitutes the
importer=s claim for duty-free treatment under the general note and its
certification that the entered merchandise is a civil aircraft or has
been imported for use in a civil aircraft and will be so used. In
accordance with General Note 6, HTSUS, any refund resulting from a
claim made under this paragraph will be without interest,
notwithstanding the provision of 19 U.S.C. 1505(c).
(g) Verification. The port director will monitor and periodically
audit selected entries made under this section.
Robert C. Bonner,
Commissioner of Customs.
Approved: June 3, 2002.
Timothy E. Skud,
Deputy Assistant Secretary of the Treasury.
[FR Doc. 02-14285 Filed 6-6-02; 8:45 am]
BILLING CODE 4820-02-P