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19 CFR 181.43

§ 181.43 Eligible goods subject to drawback.

United States · 19 CFR — Customs Duties · Status: effective

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19 CFR 181.43, § 181.43 Eligible goods subject to drawback, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75361
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Full text

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 § 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)).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.