[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: 19CFR181.43]



[Page 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.  181.43  Eligible goods subject to drawback.



    Except as otherwise provided in this subpart, drawback is authorized 

for an imported good that is entered for consumption and is:

    (a) Subsequently exported to Canada or Mexico (see 19 U.S.C. 

1313(j)(1));

    (b) Used as a material in the production of another good that is 

subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(a)); or

    (c) Substituted by a good of the same kind and quality as defined in 

Sec.  181.44(c) of this subpart and used as a material in the production 

of another good that is subsequently exported to Canada or Mexico (see 

19 U.S.C. 1313(b)).