Editorial Note on Part 181
Editorial Note: Nomenclature changes to part 181 appear by CBP Dec. No. 16-26, 81 FR 93026, Dec. 20, 2016.

§ 181.1 Definitions. As used in this part, the following terms shall have the meanings indicated unless either the context in which they are used requires a different meaning or a different definition is prescribed for a particular subpart, section or other portion of this part: ( a ) *Canada. Canada,* when used in a geographical rather than governmental context, means the territory of Canada as defined in Annex 201.1 of the NAFTA.
( b ) *Commercial importation. Commercial importation* means the importation of a good into the United States, Canada or Mexico for the purpose of sale, or any commercial, industrial or other like use.
( c ) *Customs administration. Customs administration* means the competent authority that is responsible under the law of the United States, Canada or Mexico for the administration of its customs laws and regulations.
( d ) *Customs duty. Customs duty* means any customs or import duty and a charge of any kind imposed in connection with the importation of a good, including any form of surtax or surcharge in connection with such importation, other than any: ( 1 ) Charge equivalent to an internal tax imposed consistently with Article III:2 of the General Agreement on Tariffs and Trade, or any equivalent provision of a successor agreement to which the United States, Canada and Mexico are party, in respect of like, directly competitive or substitutable goods of the United States, Canada or Mexico, or in respect of goods from which the imported good has been manufactured or produced in whole or in part;
( 2 ) Antidumping or countervailing duty that is applied pursuant to the domestic law of the United States, Canada or Mexico and that is not applied inconsistently with Chapter Nineteen of the NAFTA;
( 3 ) Fee or other charge in connection with importation commensurate with the cost of services rendered;
( 4 ) Premium offered or collected on an imported good arising out of any tendering system in respect of the administration of quantitative import restrictions, tariff rate quotas or tariff preference levels; and
( 5 ) Fee applied pursuant to section 22 of the U.S. Agricultural Adjustment Act, subject to the provisions of Chapter Seven of the NAFTA.
( e ) *Determination of origin. Determination of origin* means a determination as to whether a good qualifies as a good originating in the United States, Canada and/or Mexico under the rules set forth in General Note 12, HTSUS, and in the appendix to this part.
( f ) *Exporter. Exporter* means an exporter located, and required under this part to maintain records regarding exportations of a good, in the United States, Canada or Mexico.
( g ) *Generally Accepted Accounting Principles. Generally Accepted Accounting Principles* means the recognized consensus or substantial authoritative support in the United States, Canada or Mexico with respect to the recording of revenues, expenses, costs, assets and liabilities, the disclosure of information and the preparation of financial statements. Generally Accepted Accounting Principles under this definition may encompass broad guidelines of general application as well as detailed standards, practices and procedures.
( h ) *HTSUS. HTSUS* means the Harmonized Tariff Schedule of the United States.
( i ) *Importer. Importer* means an importer located, and required under this part to maintain records regarding importations of a good, in the United States, Canada or Mexico.
( j ) *Intermediate material. Intermediate material* means an “intermediate material” as defined in the appendix to this part.
( k ) *Marking Rules. Marking Rules* means the “NAFTA Marking Rules” as defined in § 134.1(j) of this chapter.
( l ) *Measure. Measure* means any law, regulation, procedure, requirement or practice.
( m ) *Mexico. Mexico,* when used in a geographical rather than governmental context, means the territory of Mexico as defined in Annex 201.1 of the NAFTA.
( n ) *NAFTA. NAFTA* means the North American Free Trade Agreement approved by the Congress under section 101(a) of the North American Free Trade Agreement Implementation Act (107 Stat. 2057).
( o ) *NAFTA drawback. NAFTA drawback* means any drawback, waiver or reduction of U.S. customs duty provided for in subpart E of this part.
( p ) *Net cost of a good. Net cost of a good* means the “net cost of a good” as defined in the appendix to this part.
( q ) *Originating. Originating,* when used with regard to a good or a material, means a good or material which qualifies as originating in the United States, Canada and/or Mexico under the rules set forth in General Note 12, HTSUS, and in the appendix to this part.
( r ) *Person. Person* means a natural person or an enterprise.
( s ) *Preferential tariff treatment. Preferential tariff treatment* means the duty rate applicable to an originating good or to a good to which appendix 6.B. to Annex 300-B of the NAFTA applies.
( t ) *Producer. Producer* means a *producer* as defined in the appendix to this part.
( u ) *Production. Production* means *production* as defined in the appendix to this part.
( v ) *Transaction value. Transaction value* means transaction value as defined in the appendix to this part.
( w ) *United States. United States,* when used in a geographical rather than governmental context, means the territory of the United States as defined in Annex 201.1 of the NAFTA.
( x ) *Used. Used* means *used* as defined in the appendix to this part.
( y ) *Value. Value* means the value of a good or material for purposes of calculating customs duties or for purposes of applying the provisions of the appendix to this part.