[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: 19CFR181.52]

[Page 369]
 
                        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. 181.52  Subsequent claims for preferential tariff treatment.

    If a claim for a refund of duties is allowed by the Canadian or 
Mexican customs administration under Article 502(3) of the NAFTA (post-
importation claim) or under any other circumstance after drawback has 
been granted under this subpart, the appropriate Customs officer shall 
reliquidate the drawback claim and obtain a refund of the amount paid in 
drawback in excess of the amount permitted to be paid under Sec. 181.44 
of this part.