19 CFR 181.43 - Eligible goods subject to drawback.

Regulations last checked for updates: Apr 25, 2024

Title 19 - Customs Duties last revised: Apr 17, 2024

View all text of Subpart E [§ 181.41 - § 181.54]

§ 181.43 - Eligible goods subject to drawback.

Except as otherwise provided in this subpart, drawback is authorized for an imported good that is entered for consumption and is:

(a) Subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(j)(1));

(b) Used as a material in the production of another good that is subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(a)); or

(c) Substituted by a good of the same kind and quality as defined in § 181.44(c) of this subpart and used as a material in the production of another good that is subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(b)).

authority: 19 U.S.C. 66,1202,Harmonized,1624,3314;

source: T.D. 95-68, 60 FR 46364, Sept. 6, 1995, unless otherwise noted.

cite as: 19 CFR 181.43