19 CFR 182.55 - Goods exported from duty-deferral programs that are not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534.

Regulations last checked for updates: May 01, 2025

Title 19 - Customs Duties last revised: Apr 11, 2025

View all text of Subpart E [§ 182.41 - § 182.55]

§ 182.55 - Goods exported from duty-deferral programs that are not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534.

(a) An importer, or its agent, claiming a good is not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534 must notify CBP at:

(1) The time of importation and admission into the duty-deferral program; or

(2) The time of filing the documentation required under § 182.53(a)(2)(iii)(B) of this subpart.

(b) A person must maintain records supporting a claim that a good is not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534. The records must be made available for examination and inspection by a CBP official in the same manner as provided in part 163 of this chapter in the case of U.S. importer records.

[CBP Dec. 24-18 90 FR 6488, Jan. 17, 2025]

authority: 19 U.S.C. 66,1202,Harmonized,1624,4513,4535

source: CBP Dec. 20-11, 85 FR 39693, July 1, 2020, unless otherwise noted.

cite as: 19 CFR 182.55