§ 182.43 Eligible goods subject to USMCA drawback.
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Title 19 CFR: Customs Duties › Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › Part 182: UNITED STATES-MEXICO-CANADA AGREEMENT › Subpart E: Restrictions on Drawback and Duty-Deferral Programs › § 182.43: § 182.43 Eligible goods subject to USMCA drawback.
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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;
(b) Used as a material in the production of another good that is subsequently exported to Canada or Mexico; or
(c) Substituted by a good of the same kind and quality as defined in § 182.44(d) of this subpart and used as a material in the production of another good that is subsequently exported to Canada or Mexico.
[CBP Dec. 24-18, 90 FR 6484, Jan. 17, 2025]
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