§ 181.41 Applicability
§ 181.42 Duties and fees not subject to drawback
§ 181.43 Eligible goods subject to drawback
§ 181.44 Calculation of drawback
§ 181.45 Goods eligible for full drawback
§ 181.46 Time and place for filing drawback claim
§ 181.47 Completion of claim for drawback
§ 181.48 Person entitled to receive drawback
§ 181.49 Retention of records
§ 181.50 Liquidation and payment of drawback claims
§ 181.51 Prevention of improper payment of claims
§ 181.52 Subsequent claims for preferential tariff treatment
§ 181.53 Collection and waiver or reduction of duty under duty-deferral programs
§ 181.54 Verification of claim for drawback, waiver or reduction of duties

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Terms Used In CFR > Title 19 > Chapter I > Part 181 > Subpart E - Restrictions On Drawback and Duty-Deferral Programs

  • CBP: means U. See 19 CFR 101.1
  • Circumstantial evidence: All evidence except eyewitness testimony.
  • Country: means the political entity known as a nation. See 19 CFR 134.1
  • Customs territory of the United States: includes only the States, the District of Columbia, and Puerto Rico. See 19 CFR 101.1
  • Date of importation: means , in the case of merchandise imported otherwise than by vessel, the date on which the merchandise arrives within the Customs territory of the United States. See 19 CFR 101.1
  • Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Entry or withdrawal for consumption: means entry for consumption or withdrawal from warehouse for consumption. See 19 CFR 101.1
  • Exportation: means a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. See 19 CFR 101.1
  • Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. 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
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Shipment: means the merchandise described on the bill of lading or other document used to file or support entry, or in the oral declaration when applicable. See 19 CFR 101.1
  • United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1