19 CFR 182.46

§ 182.46 Filing of drawback claim.

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

Cite this

Citation: 19 CFR 182.46, § 182.46 Filing of drawback claim, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75439
Permanent ID: ys:prov:75439@1
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Full text

(a) Time of filing. A drawback claim under this subpart must be filed within 5 years after the date of importation of the goods on which drawback is claimed. No extension will be granted unless it is established that a CBP official was responsible for the untimely filing. Drawback will be allowed only if the completed good is exported within 5 years after importation of the merchandise identified or designated to support the claim. (b) Method of filing. A drawback claim must be filed electronically through a CBP-authorized electronic system (see § 190.51 of this chapter).

Legislative history

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