§ 10.171 General
§ 10.172 Claim for exemption from duty under the Generalized System of Preferences
§ 10.173 Evidence of country of origin
§ 10.174 Evidence of direct shipment
§ 10.175 Imported directly defined
§ 10.176 Country of origin criteria
§ 10.177 Cost or value of materials produced in the beneficiary developing country
§ 10.178 Direct costs of processing operations performed in the beneficiary developing country
§ 10.178a Special duty-free treatment for sub-Saharan African countries

Terms Used In CFR > Title 19 > Chapter I > Part 10 > Subpart A > Generalized System of Preferences

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • CBP: means U. See 19 CFR 101.1
  • Center director: means the person who manages their designated Center and is responsible for certain trade decisions and functions concerning that Center and the importers that are processed by that Center. See 19 CFR 101.1
  • Country: means the political entity known as a nation. See 19 CFR 134.1
  • Country of origin: means the country of manufacture, production, or growth of any article of foreign origin entering the United States. See 19 CFR 134.1
  • Dependent: A person dependent for support upon another.
  • Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Exportation: means a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. See 19 CFR 101.1
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. See 19 CFR 101.1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Shipment: means the merchandise described on the bill of lading or other document used to file or support entry, or in the oral declaration when applicable. See 19 CFR 101.1
  • United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1