[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: 19CFR181.42]

[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. 181.42  Duties and fees not subject to drawback.

    The following duties or fees which may be applicable to a good 
entered for consumption in the Customs territory of the United States 
are not subject to drawback under this subpart:
    (a) Antidumping and countervailing duties;
    (b) A premium offered or collected on a good with respect to 
quantitative import restrictions, tariff rate quotas or tariff 
preference levels;
    (c) Fees applied under section 22 of the U.S. Agricultural 
Adjustment Act; and
    (d) Customs duties paid or owed under unused merchandise 
substitution drawback. There shall be no payment of such drawback under 
19 U.S.C. 1313(j)(2) on goods exported to Canada or Mexico on or after 
January 1, 1994.