Post Importation Claim for Preferential Tariff Treatment

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..... apply for preferential tariff treatment and a refund of any excess duties paid for a good if the importer did not make a claim for preferential tariff treatment at the time of importation: Provided that the good would have qualified for preferential tariff treatment when it was imported into its territory. (2) As a condition for preferential tariff treatment under sub-rule (1), the importing Pa .....

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..... preferential tariff treatment, the customs administrations of the Parties are encouraged to consider a voluntary notification given prior to the discovery of that error by the Party and in accordance with sub-rule (3) or sub-rule (5) of rule 24, as a mitigating factor: Provided that in the case of a notification given by an importer, the importer corrects the error and repays any duties owed. .....

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