GroundRules
19 CFR 182.52: Subsequent claims for preferential tariff treatment.
Where this section sits in the code
- 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
If a claim for a refund of duties is allowed by the Canadian or Mexican customs administration under Article 5.11 of the USMCA (post-importation claim) or under any other circumstance after drawback has been granted under this subpart, the appropriate CBP official must reliquidate the drawback claim and obtain a refund of the amount paid in drawback in excess of the amount permitted to be paid under § 182.44.
Collected 2026-08-27T02:24:40Z. Source file · JSON