# 19 C.F.R. § 182.43 (2026): Eligible goods subject to USMCA drawback

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_43

## Section

- **Citation:** 19 C.F.R. § 182.43 (2026)
- **Heading:** Eligible goods subject to USMCA 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 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.

## 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;
(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]

## Nearby sections

- [19 C.F.R. § 182.41 (2026) § 182.41   Applicability.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_41.md)
- [19 C.F.R. § 182.42 (2026) § 182.42   Duties and fees not subject to drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_42.md)
- [19 C.F.R. § 182.43 (2026) § 182.43   Eligible goods subject to USMCA drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_43.md)
- [19 C.F.R. § 182.44 (2026) § 182.44   Calculation of drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_44.md)
- [19 C.F.R. § 182.45 (2026) § 182.45   Goods eligible for full drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_45.md)
- [19 C.F.R. § 182.46 (2026) § 182.46   Filing of drawback claim.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_46.md)
- [19 C.F.R. § 182.47 (2026) § 182.47   Completion of claim for drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_47.md)
- [19 C.F.R. § 182.48 (2026) § 182.48   Person entitled to receive drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_48.md)
- [19 C.F.R. § 182.49 (2026) § 182.49   Retention of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_49.md)
- [19 C.F.R. § 182.50 (2026) § 182.50   Liquidation and payment of drawback claims.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_50.md)
- [19 C.F.R. § 182.51 (2026) § 182.51   Prevention of improper payment of claims.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_51.md)
- [19 C.F.R. § 182.52 (2026) § 182.52   Subsequent claims for preferential tariff treatment.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_52.md)
- [19 C.F.R. § 182.53 (2026) § 182.53   Collection and waiver or reduction of duty under duty-deferral programs.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_53.md)
- [19 C.F.R. § 182.54 (2026) § 182.54   Verification of claim for drawback, waiver or reduction of duties.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_54.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_43. Check the current official text before relying on it. Not legal advice.