[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: 19CFR181.46]

[Page 361-362]
 
                        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. 181.46  Time and place for filing drawback claim.

    (a) Time of filing. A drawback claim under this subpart shall be 
filed or applied for, as applicable, within 3 years after the date of 
exportation of the goods on which drawback is claimed. No extension will 
be granted unless it is established that a Customs officer was 
responsible for the untimely filing. Drawback shall be allowed only if 
the completed good is exported within 5 years after importation of the 
merchandise identified or designated to support the claim. A good 
subject to a claim for same condition drawback must be exported before 
the close of the 3-year period beginning on the date of importation of 
the good into the United States.
    (b) Place of filing. A drawback claim must be filed at the drawback 
office(s) where the manufacturing drawback contract is on file, whether 
a general rate or specific rate, but exportation need not occur from 
that port. To facilitate expedited processing of claims, claimants 
should file same condition drawback claims in the port where the 
examination would take place (see

[[Page 362]]

Sec. 191.141(b)(3) (ii) and (iii) of this chapter). Customs must be 
notified at least 2 working days in advance of the intended date of 
exportation in order to have the opportunity to examine the goods.

[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by T.D. 98-16, 63 FR 
11005, Mar. 5, 1998]