United States Code · Section
§ 1677h — Drawback Treatment
19 U.S.C. § 1677h
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For purposes of any law relating to the drawback of customs duties, countervailing duties and antidumping duties imposed by this subtitle shall not be treated as being regular customs duties.
Implementing Regulations
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§ 190.3 Duties, taxes, and fees subject or not subject to drawback.19 C.F.R. § 190.3