19 CFR 182.42 – 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The following duties or fees which may be applicable to a good entered for consumption or withdrawn from warehouse for consumption in the Customs territory of the United States are not subject to drawback under this subpart:
Terms Used In 19 CFR 182.42
- 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; and
(c) Customs duties paid or owed under unused merchandise substitution drawback. There will be no payment of such drawback under 19 U.S.C. § 1313(j)(2) on goods exported to Canada or Mexico.