# 19 C.F.R. § 182.55 (2026): Goods exported from duty-deferral programs that are not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_55

## Section

- **Citation:** 19 C.F.R. § 182.55 (2026)
- **Heading:** Goods exported from duty-deferral programs that are not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534
- **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 / § 182.55: § 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.

## Text

(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]

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_55. Check the current official text before relying on it. Not legal advice.