Drawback

For purposes of this Act, the term “good subject to USMCA drawback” means any imported good other than the following: A good exported to a USMCA country in the same condition as when imported into the United States. For purposes of this paragraph— A good— that is— that is delivered— A good exported to a USMCA country for which a refund of customs duties is granted by reason of— A good that qualifies under the rules of origin set out in section 202 1 that is— A good provided for in subheading 1701.13.20 or 1701.14.20 of the HTS that is imported under any re-export program or any like program and that is— A good used as a material, or substituted for by a good of the same kind and quality that is used as a material, in the production of— For purposes of paragraphs (3)(A)(iii), (5)(C), (6)(B), and (8) of subsection (a), and for purposes of obtaining refunds, waivers, or reductions of customs duties with respect to a good subject to USMCA drawback under section 1313(n)(2) of this title, a good is a good of the same kind and quality as another good— for other goods if— Notwithstanding any other provision of law, the Secretary of the Treasury may not, on condition of export, refund or reduce a fee applied pursuant to section 624 of title 7 with respect to goods included under subsection (a) that are exported to a USMCA country. Nothing in this section or the amendments made by it shall be considered to authorize the refund, waiver, or reduction of countervailing duties or antidumping duties imposed on an imported good. If the Commissioner of U.S. Customs and Border Protection determines that a claim of preferential tariff treatment has been made with respect to an article for which a claim described in paragraph (2) has been made, the Commissioner may make such adjustments regarding the previous customs treatment of the article as may be warranted. A claim described in this paragraph is a claim for—