Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations

2 An importer or owner of goods, or any person authorized to account for goods under paragraph 32(6)(a) or under subsection 32(7) of the Customs Act, shall, when accounting for the goods under section 32 of that Act, submit

• (a) an invoice or written statement from the person who performed the repair or alteration, setting out a detailed description of and the value of the repair or alteration; and

• (b) proof of exportation of the goods to the United States, Mexico, Chile, Costa Rica, Israel or another CIFTA beneficiary, an EFTA state, Peru, Colombia, Jordan or Panama.