[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: 19CFR181.46]



[Page 366]

 

                        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.  181.46  Time and place for filing drawback claim.



    (a) Time of filing. A drawback claim under this subpart shall be 

filed or applied for, as applicable, within 3 years after the date of 

exportation of the goods on which drawback is claimed. No extension will 

be granted unless it is established that a Customs officer was 

responsible for the untimely filing. Drawback shall be allowed only if 

the completed good is exported within 5 years after importation of the 

merchandise identified or designated to support the claim. A good 

subject to a claim for same condition drawback must be exported before 

the close of the 3-year period beginning on the date of importation of 

the good into the United States.

    (b) Place of filing. A drawback claim must be filed at the drawback 

office(s) where the manufacturing drawback contract is on file, whether 

a general rate or specific rate, but exportation need not occur from 

that port. To facilitate expedited processing of claims, claimants 

should file same condition drawback claims in the port where the 

examination would take place (see Sec.  191.141(b)(3) (ii) and (iii) of 

this chapter). Customs must be notified at least 2 working days in 

advance of the intended date of exportation in order to have the 

opportunity to examine the goods.



[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by T.D. 98-16, 63 FR 

11005, Mar. 5, 1998]