Code of Federal Regulations · Section
§ 181.52 — Subsequent Claims For Preferential Tariff Treatment
19 C.F.R. § 181.52
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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.
Authorizing Statute
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Refunds and errors19 U.S.C. § 1520
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Rules and forms prescribed by Secretary19 U.S.C. § 66