[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR181.41]

[Page 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. 181.41  Applicability.


    This subpart sets forth the provisions regarding drawback claims and 
duty-deferral programs under Article 303 of the NAFTA and applies to any 
good that is a ``good subject to NAFTA drawback'' within the meaning of 
19 U.S.C. 3333. Except in the case of Sec. 181.42(d), the provisions of 
this subpart apply to goods which are imported into the United States 
and then subsequently exported from the United States to Canada on or 
after January 1, 1996, or to Mexico on or after January 1, 2001. The 
requirements and procedures set forth in this subpart for NAFTA drawback 
are in addition to the general definitions, requirements and procedures 
for all drawback claims set forth in part 191 of this chapter, unless 
otherwise specifically provided in this subpart. Also, the requirements 
and procedures set forth in this subpart for NAFTA duty-deferral 
programs are in addition to the requirements and procedures for 
manipulation, manufacturing and smelting and refining warehouses 
contained in part 19 and part 144 of this chapter, for foreign trade 
zones under part 146 of this chapter, and for temporary importations 
under bond contained in part 10 of this chapter.