If a claim for a refund of duties is allowed by the Canadian or Mexican customs administration under Article 502(3) of the NAFTA (post-importation claim) or under any other circumstance after drawback has been granted under this subpart, the appropriate Customs officer shall reliquidate the drawback claim and obtain a refund of the amount paid in drawback in excess of the amount permitted to be paid under § 181.44 of this part.

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Terms Used In 19 CFR 181.52

  • Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
  • NAFTA: means the North American Free Trade Agreement entered into by the United States, Canada and Mexico on August 13, 1992. See 19 CFR 134.1