[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: 19CFR181.50]



[Page 369]

 

                        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.  181.50  Liquidation and payment of drawback claims.



    (a) General. When the drawback claim has been fully completed by the 

filing of all required documents, and exportation of the articles has 

been established and the amount of duties paid to Canada or Mexico has 

been established, the entry will be liquidated to determine the proper 

amount of drawback due either in accordance with the limitation on 

drawback set forth in Sec.  181.44 of this part or in accordance with 

the regular drawback calculation. The liquidation procedures of subpart 

G of part 191 of this chapter shall control for purposes of this 

subpart.

    (b) Time for liquidation. A drawback claim shall not be liquidated 

until either a written waiver of the right to protest under 19 U.S.C. 

1514 is filed with Customs or the liquidation of the import entry has 

become final under U.S. law. In addition, except in the case of goods 

covered by Sec.  181.45 of this part, a drawback claim shall not be 

liquidated for a period of 3 years after the date of entry of the goods 

in Canada or Mexico. A drawback claim may be adjusted pursuant to 19 

U.S.C. 1508(b)(2)(B)(iii) even after liquidation of the U.S. import 

entry has become final.

    (c) Accelerated payment. Accelerated drawback payment procedures 

shall apply as set forth in Sec.  191.92 of this chapter. However, a 

person who receives drawback of duties under this procedure shall repay 

the duties paid if a NAFTA drawback claim is adversely affected 

thereafter by administrative or court action.



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

11006, Mar. 5, 1998]