[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR181.42]



[Page 362-363]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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



[[Page 363]]



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.