# 19 CFR § 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

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-182.55

## Section

- **Citation:** 19 CFR § 182.55
- **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:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—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

## 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 CFR § 182.0 § 182.0 Scope.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.0.md)
- [19 CFR § 182.1 § 182.1 General definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.1.md)
- [19 CFR § 182.2 § 182.2 Confidentiality.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.2.md)
- [19 CFR § 182.11 § 182.11 Filing of claim for preferential tariff treatment upon importation.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.11.md)
- [19 CFR § 182.12 § 182.12 Certification of origin.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.12.md)
- [19 CFR § 182.13 § 182.13 Importer obligations.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.13.md)
- [19 CFR § 182.14 § 182.14 Certification of origin not required.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.14.md)
- [19 CFR § 182.15 § 182.15 Maintenance of records.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.15.md)
- [19 CFR § 182.16 § 182.16 Effect of noncompliance; failure to provide documentation regarding transshipment.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.16.md)
- [19 CFR § 182.21 § 182.21 Certification of origin for goods exported to Canada or Mexico.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.21.md)
- [19 CFR § 182.31 § 182.31 Right to make post-importation claim for preferential tariff treatment and refund duties.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.31.md)
- [19 CFR § 182.32 § 182.32 Filing procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.32.md)
- [19 CFR § 182.33 § 182.33 CBP processing procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.33.md)
- [19 CFR § 182.41 § 182.41 Applicability.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.41.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-182.55. Check the current official text before relying on it. Not legal advice.