19 CFR 351.517
§ 351.517 Exemption or remission upon export of indirect taxes.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 351.517, § 351.517 Exemption or remission upon export of indirect taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/76306
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Full text
(a) Benefit. In the case of the exemption or remission upon export of indirect taxes, a benefit exists to the extent that the Secretary determines that the amount remitted or exempted exceeds the amount levied with respect to the production and distribution of like products when sold for domestic consumption.
(b) Time of receipt of benefit. In the case of the exemption or remission upon export of an indirect tax, the Secretary normally will consider the benefit as having been received as of the date of exportation.
(c) Allocation of benefit to a particular time period. Normally, the Secretary will allocate (expense) the benefit from the exemption or remission upon export of indirect taxes to the year in which the benefit is considered to have been received under paragraph (b) of this section.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.