19 CFR 181.42 – Duties and fees not subject to drawback
Current as of: 2024 | Check for updates
|
Other versions
The following duties or fees which may be applicable to a good entered for consumption in the Customs territory of the United States are not subject to drawback under this subpart:
Terms Used In 19 CFR 181.42
- Customs territory of the United States: includes only the States, the District of Columbia, and Puerto Rico. See 19 CFR 101.1
- Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
(a) Antidumping and countervailing duties;
(b) A premium offered or collected on a good with respect to quantitative import restrictions, tariff rate quotas or tariff preference levels;
(c) Fees applied under section 22 of the U.S. Agricultural Adjustment Act; and
(d) Customs duties paid or owed under unused merchandise substitution drawback. There shall be no payment of such drawback under 19 U.S.C. § 1313(j)(2) on goods exported to Canada or Mexico on or after January 1, 1994.