Terms Used In CFR > Title 19 > Chapter I > Part 10 > Subpart S > Post-Importation Duty Refund Claims

• affected source: as used in this part , is separate and distinct from any other use of that term in EPA regulations such as those implementing title IV of the Act. See 40 CFR 63.2
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• 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
• Claim for preferential tariff treatment: means a claim that a good is entitled to the duty rate applicable under the PANTPA to an originating good and to an exemption from the merchandise processing fee;

  (b) Claim of origin. See 19 CFR 10.2002

• Date of importation: means , in the case of merchandise imported otherwise than by vessel, the date on which the merchandise arrives within the Customs territory of the United States. See 19 CFR 101.1
• Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• 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.
• 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
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Originating: means qualifying for preferential tariff treatment under the rules of origin set out in Article 3. See 19 CFR 10.2002
• Person: means a natural person or an enterprise;

  (r) Preferential tariff treatment. See 19 CFR 10.2002

• port of entry: refer to any place designated by Executive Order of the President, by order of the Secretary of the Treasury, or by Act of Congress, at which a U. See 19 CFR 101.1
• Preferential tariff treatment: means the duty rate applicable under the PANTPA to an originating good, and an exemption from the merchandise processing fee;

  (s) Subheading. See 19 CFR 10.2002

• Summons: Another word for subpoena used by the criminal justice system.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• 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