[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR181.43]

[Page 358]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 181--NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents
 
     Subpart E--Restrictions on Drawback and Duty-Deferral Programs
 
Sec. 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 
Sec. 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)).