StacksVerified U.S. regulatory reference

19 CFR §181.43

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Except as otherwise provided in this subpart, drawback is authorized for an imported good that is entered for consumption and is:
  1. (a)Subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(j)(1));
  2. (b)Used as a material in the production of another good that is subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(a)); or
  3. (c)Substituted by a good of the same kind and quality as defined in § 181.44(c) of this subpart and used as a material in the production of another good that is subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(b)).