Ford Motor Company v. United States

I find no principled explanation for Customs’ decision in this case to treat duty refund claims under NAFTA differently depending on whether those claims were filed traditionally or through an electronic process known as “reconciliation.” I dissent.

BACKGROUND

The fundamental purpose of NAFTA is to provide preferential trade treatment to goods and services that originate within the NAFTA region. Central to NAFTA’s purpose is the “certificate of origin.” The certificate of origin is a document certifying that goods originate in the NAFTA region and hence qualify for preferential tariff…