{"data":{"id":"us/19-cfr-182.46","jurisdiction":"us","citation":"19 CFR 182.46","heading":"Filing of drawback claim.","body":"(a) Time of filing. A drawback claim under this subpart must be filed within 5 years after the date of importation of the goods on which drawback is claimed. No extension will be granted unless it is established that a CBP official was responsible for the untimely filing. Drawback will be allowed only if the completed good is exported within 5 years after importation of the merchandise identified or designated to support the claim.\n(b) Method of filing. A drawback claim must be filed electronically through a CBP-authorized electronic system (see § 190.51 of this chapter).","path":["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"],"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":"21ba8f9925ae58181ebec622f31cf0ae64ef80e726af1f91f8f632bc8846314b","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-182.45","next":"us/19-cfr-182.47"},"notice":"GroundRules: Original legal text. Not legal advice."}