§ 182.46 Filing of drawback claim.

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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 › § 182.46: § 182.46 Filing of drawback claim.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

(a)

Time of filing.

A drawback claim under this subpart must be filed within 5 years after the date of importation of the goods on which drawback is claimed. No extension will be granted unless it is established that a CBP official was responsible for the untimely filing. Drawback will be allowed only if the completed good is exported within 5 years after importation of the merchandise identified or designated to support the claim.

(b)

Method of filing.

A drawback claim must be filed electronically through a CBP-authorized electronic system (

see

§ 190.51 of this chapter).

[CBP Dec. 21-10, 86 FR 35587, July 6, 2021]

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