§ 182.55 Goods exported from duty-deferral programs that are not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534.
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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 › § 182.55: § 182.55 Goods exported from duty-deferral programs that are not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534.
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(a) An importer, or its agent, claiming a good is not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534 must notify CBP at:
(1) The time of importation and admission into the duty-deferral program; or
(2) The time of filing the documentation required under § 182.53(a)(2)(iii)(B) of this subpart.
(b) A person must maintain records supporting a claim that a good is not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534. The records must be made available for examination and inspection by a CBP official in the same manner as provided in part 163 of this chapter in the case of U.S. importer records.
[CBP Dec. 24-18 90 FR 6488, Jan. 17, 2025]
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