In an appeal of the Customs and Border Protection's (Customs) decision to treat Ford Motor Company's duty refund claims under the North American Free Trade Agreement (NAFTA) differently depending on whether those claims were filed traditionally or through an electronic process known as reconciliation, the Trade Court's decision is affirmed where Customs' remand explanation provides a reasonable explanation for the different filing requirements in the traditional post-entry duty refund process and in claiming duty refund through the reconciliation program.