[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: 19CFR181.52]



[Page 370]

 

                        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.  181.52  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.