Another opportunity to examine tariffs under the free trade agreement is to examine the final text of the agreement. On the USTR website, you will find under the heading «Final Text» two tariff plans, one for products going to Korea and the other for products arriving in the United States. www.ustr.gov/trade-agreements/free-trade-agreements/korus-fta/final-text This document contains key information contained in notes 33 and 19 CFR HTSUS General Notes 33 and 19 CFR. If you have completed a certificate of origin but cannot prove the original character of the goods, you must inform all recipients of this certificate and the export country. When an exporter or producer presents a certificate relating to the original character of the products, it must keep all necessary documentation that the goods were produced at least five years after the certificate was issued. When you establish a certificate of origin for the importer, you must maintain it with all registrations and documentation relating to the origin of the goods for a period of at least five years from the date of importation. The ESTV uses an original «knowledge-based» certification system. This means that an exporter, producer or importer can provide a certificate certifying that a product is from the ESTV to support an importer`s request for preferential tariff treatment. A right may also be based on an importer`s own knowledge that goods are a base of origin. For products that are not fully purchased, you must follow the product`s original rule, usually due to a tariff lag or regional value content. Learn more about how to read and enforce FREI trade agreements.
The rules of origin are contained in the final text of the free trade agreement. A specific rule of origin can sometimes be revised. The most recent version of the ROC is available in the U.S. Harmonized Tariff Plan, General Notes — General Note 33. For information on customs procedures imported from Korea, CBP has created a website and email address: www.cbp.gov/trade/free-trade-agreements/korea and email@example.com.