CB13u—Basic NAFTA for Customs Brokers

Subscriber price: $67.00, Non-subscriber price: $87.00
Estimated total study time: 4 hours 12 minutes [Enroll now]

This course is designed to give a general overview of the North American Free Trade Agreement (NAFTA) for customs brokers. NAFTA may apply to shipments imported via air, sea or land border. Customs brokers must learn how to properly process an article for entry with Canada or Mexico as the country of origin. In order to do this it is important to learn how to determine eligibility. To verify the accuracy and completeness of the certificates received, the broker must know what the rules of origin mean and when to question the information. They must also understand the ramifications of incorrect processing. Special provisions for NAFTA goods in Chapters 98 and 99 (i.e., tariff preference level) are covered, along with determining the duty and merchandise processing fees for NAFTA goods. Entry processing using the certificate of origin and post entry activities (e.g., protest, 520(d) and reconciliation) for obtaining refunds on entries for which NAFTA was not claimed are also briefly discussed.

NAFTA Documentation Requirements

This first lesson begins with an overview of the North American Free Trade Agreement (NAFTA) and the types of certificates of origin available. Then we delve a little deeper into the documentation requirements for import based on entry type.

(Estimated study time: 36 minutes)

Determining NAFTA Eligibility and Validating the Certificate

The next step is understanding when NAFTA may apply and what to do if a certificate of origin wasn't received. Once a certificate is received, it is necessary to know whether it is valid and what the recordkeeping requirements are. More importantly, it is necessary to know what the penalties for non-compliance.

(Estimated study time: 47 minutes)

Understanding NAFTA Rules of Origin

In order to understand the rules of origin, it is important to understand the difference between originating and non-originating materials. Then we cover the rules of origin, what they mean and how they work.

(Estimated study time: 37 minutes)

Special Rules Relating to Origin

In this lesson we review special rules that can make or break the applicability of NAFTA. These include: accumulation, automotive tracing, averaging, de minimis, disregarded materials, fungible goods, intermediate materials, non-qualifying operations, and rules regarding transshipment.

(Estimated study time: 33 minutes)

Duty and Fees for NAFTA Goods and Effects on HTSUS Chapters 98 and 99

We have a certificate of origin and it is valid, now what? This lesson describes how to apply it to arrive at the correct duty. Since this lesson is about classification, we also discuss how NAFTA effects Chapter 98 and 99.

(Estimated study time: 1 hour 13 minutes)

NAFTA Entry and Refund Processing

The final lesson puts it all together for entry processing. Then addresses advanced ruling procedures and post entry remedies for obtaining refunds if NAFTA should have been filed.

(Estimated study time: 26 minutes)