{"data":{"id":"us/19-cfr-182.55","jurisdiction":"us","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.","body":"(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:\n(1) The time of importation and admission into the duty-deferral program; or\n(2) The time of filing the documentation required under § 182.53(a)(2)(iii)(B) of this subpart.\n(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.","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":"193eb64975f2e6abe2f70eca6bfebf2a6a21c42dcf9dd6b4ae48eb8ad05e3e13","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-182.54","next":"us/19-cfr-182.61"},"notice":"GroundRules: Original legal text. Not legal advice."}