GENERAL PROVISIONS

• § 10.1001 - Scope.

• § 10.1002 - General definitions.

IMPORT REQUIREMENTS

• § 10.1003 - Filing of claim for preferential tariff treatment upon importation.

• § 10.1004 - Certification.

• § 10.1005 - Importer obligations.

• § 10.1006 - Certification not required.

• § 10.1007 - Maintenance of records.

• § 10.1008 - Effect of noncompliance; failure to provide documentation regarding transshipment.

EXPORT REQUIREMENTS

• § 10.1009 - Certification for goods exported to Korea.

POST-IMPORTATION DUTY REFUND CLAIMS

• § 10.1010 - Right to make post-importation claim and refund duties.

• § 10.1011 - Filing procedures.

• § 10.1012 - CBP processing procedures.

RULES OF ORIGIN

• § 10.1013 - Definitions.

• § 10.1014 - Originating goods.

• § 10.1015 - Regional value content.

• § 10.1016 - Value of materials.

• § 10.1017 - Accumulation.

• § 10.1018 - De minimis.

• § 10.1019 - Fungible goods and materials.

• § 10.1020 - Accessories, spare parts, or tools.

• § 10.1021 - Goods classifiable as goods put up in sets.

• § 10.1022 - Retail packaging materials and containers.

• § 10.1023 - Packing materials and containers for shipment.

• § 10.1024 - Indirect materials.

• § 10.1025 - Transit and transshipment.

ORIGIN VERIFICATIONS AND DETERMINATIONS

• § 10.1026 - Verification and justification of claim for preferential tariff treatment.

• § 10.1027 - Special rule for verifications in Korea of U.S. imports of textile and apparel goods.

• § 10.1028 - Issuance of negative origin determinations.

• § 10.1029 - Repeated false or unsupported preference claims.

PENALTIES

• § 10.1030 - General.

• § 10.1031 - Corrected claim or certification by importers.

• § 10.1032 - Corrected certification by U.S. exporters or producers.

• § 10.1033 - Framework for correcting claims or certifications.

GOODS RETURNED AFTER REPAIR OR ALTERATION

• § 10.1034 - Goods re-entered after repair or alteration in Korea.