# 19 C.F.R. § 181.43 (2026): Eligible goods subject to drawback

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P181_S181_43

## Section

- **Citation:** 19 C.F.R. § 181.43 (2026)
- **Heading:** Eligible goods 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 / § 181.43: § 181.43   Eligible goods subject to drawback.

## 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)).

## 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_43. Check the current official text before relying on it. Not legal advice.