GENERAL PROVISIONS

• § 10.861 - Scope.

• § 10.862 - General definitions.

IMPORT REQUIREMENTS

• § 10.863 - Filing of claim for preferential tariff treatment upon importation.

• § 10.864 - Declaration.

• § 10.865 - Importer obligations.

• § 10.866 - Declaration not required.

• § 10.867 - Maintenance of records.

• § 10.868 - Effect of noncompliance; failure to provide documentation regarding transshipment.

POST-IMPORTATION DUTY REFUND CLAIMS

• § 10.869 - Right to make post-importation claim and refund duties.

• § 10.870 - Filing procedures.

• § 10.871 - CBP processing procedures.

RULES OF ORIGIN

• § 10.872 - Definitions.

• § 10.873 - Originating goods.

• § 10.874 - Textile or apparel goods.

• § 10.875 - Accumulation.

• § 10.876 - Value of materials.

• § 10.877 - Direct costs of processing operations.

• § 10.878 - Packaging and packing materials and containers for retail sale and for shipment.

• § 10.879 - Indirect materials.

• § 10.880 - Imported directly.

TARIFF PREFERENCE LEVEL

• § 10.881 - Filing of claim for tariff preference level.

• § 10.882 - Goods eligible for tariff preference claims.

• § 10.883 - [Reserved]

• § 10.884 - Declaration.

• § 10.885 - Transshipment of non-originating apparel goods.

• § 10.886 - Effect of non-compliance; failure to provide documentation regarding transshipment of non-originating apparel goods.

ORIGIN VERIFICATIONS AND DETERMINATIONS

• § 10.887 - Verification and justification of claim for preferential treatment.

• § 10.888 - Issuance of negative origin determinations.

PENALTIES

• § 10.889 - Violations relating to the OFTA.

GOODS RETURNED AFTER REPAIR OR ALTERATION

• § 10.890 - Goods re-entered after repair or alteration in Oman.