{"data":{"id":"us/19-cfr-181.43","jurisdiction":"us","citation":"19 CFR 181.43","heading":"Eligible goods subject to drawback.","body":"Except as otherwise provided in this subpart, drawback is authorized for an imported good that is entered for consumption and is:\n(a) Subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(j)(1));\n(b) Used as a material in the production of another good that is subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(a)); or\n(c) Substituted by a good of the same kind and quality as defined in § 181.44(c) of this subpart and used as a material in the production of another good that is subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(b)).","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 181—NORTH AMERICAN FREE TRADE AGREEMENT","Subpart E—Restrictions on Drawback and Duty-Deferral Programs"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"6d749c06d99c5f8204743a23f63a450988cdfb8218386a0479ba5e9f89f7c547","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-181.42","next":"us/19-cfr-181.44"},"notice":"GroundRules: Original legal text. Not legal advice."}