Code of Federal Regulations · Section
§ 182.55 — Goods Exported From Duty-deferral Programs That Are Not A “good Subject To Usmca Drawback” Within The Meaning Of 19 U.s.c. 4534
19 C.F.R. § 182.55
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(a) An importer, or its agent, claiming a good is not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534 must notify CBP at:
(1) The time of importation and admission into the duty-deferral program; or
(2) The time of filing the documentation required under § 182.53(a)(2)(iii)(B) of this subpart.
(b) A person must maintain records supporting a claim that a good is not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534. The records must be made available for examination and inspection by a CBP official in the same manner as provided in part 163 of this chapter in the case of U.S. importer records.
Authorizing Statute
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Drawback19 U.S.C. § 4534
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Refunds and errors19 U.S.C. § 1520
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Actions regarding verification of claims under the USMCA19 U.S.C. § 4533
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Rules of origin19 U.S.C. § 4531
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Special rules for automotive goods19 U.S.C. § 4532
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Definitions19 U.S.C. § 4502