# 19 C.F.R. § 181.42 (2026): Duties and fees not subject to drawback

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_42

## Section

- **Citation:** 19 C.F.R. § 181.42 (2026)
- **Heading:** Duties and fees not subject to drawback
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 181: NORTH AMERICAN FREE TRADE AGREEMENT / Subpart E: Restrictions on Drawback and Duty-Deferral Programs / § 181.42: § 181.42   Duties and fees not subject to drawback.

## Text

The following duties or fees which may be applicable to a good entered for consumption in the Customs territory of the United States are not subject to drawback under this subpart:
(a) Antidumping and countervailing duties;
(b) A premium offered or collected on a good with respect to quantitative import restrictions, tariff rate quotas or tariff preference levels;
(c) Fees applied under section 22 of the U.S. Agricultural Adjustment Act; and
(d) Customs duties paid or owed under unused merchandise substitution drawback. There shall be no payment of such drawback under 19 U.S.C. 1313(j)(2) on goods exported to Canada or Mexico on or after January 1, 1994.

## Nearby sections

- [19 C.F.R. § 181.41 (2026) § 181.41   Applicability.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_41.md)
- [19 C.F.R. § 181.42 (2026) § 181.42   Duties and fees not subject to drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_42.md)
- [19 C.F.R. § 181.43 (2026) § 181.43   Eligible goods subject to drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_43.md)
- [19 C.F.R. § 181.44 (2026) § 181.44   Calculation of drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_44.md)
- [19 C.F.R. § 181.45 (2026) § 181.45   Goods eligible for full drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_45.md)
- [19 C.F.R. § 181.46 (2026) § 181.46   Time and place for filing drawback claim.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_46.md)
- [19 C.F.R. § 181.47 (2026) § 181.47   Completion of claim for drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_47.md)
- [19 C.F.R. § 181.48 (2026) § 181.48   Person entitled to receive drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_48.md)
- [19 C.F.R. § 181.49 (2026) § 181.49   Retention of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_49.md)
- [19 C.F.R. § 181.50 (2026) § 181.50   Liquidation and payment of drawback claims.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_50.md)
- [19 C.F.R. § 181.51 (2026) § 181.51   Prevention of improper payment of claims.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_51.md)
- [19 C.F.R. § 181.52 (2026) § 181.52   Subsequent claims for preferential tariff treatment.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_52.md)
- [19 C.F.R. § 181.53 (2026) § 181.53   Collection and waiver or reduction of duty under duty-deferral programs.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_53.md)
- [19 C.F.R. § 181.54 (2026) § 181.54   Verification of claim for drawback, waiver or reduction of duties.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_54.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_42. Check the current official text before relying on it. Not legal advice.