---
kind: "section"
citation: "19 C.F.R. § 181.42"
title: "19"
number: "181.42"
heading: "Duties and fees not subject to drawback."
url: "https://uscodex.org/cfr/19/181.42"
---

# §181.42. Duties and fees not subject to drawback.


The following duties or fees which may be applicable to a good entered for consumption in the Customs territory of the United States are not subject to drawback under this subpart:

- (a) Antidumping and countervailing duties;
- (b) A premium offered or collected on a good with respect to quantitative import restrictions, tariff rate quotas or tariff preference levels;
- (c) Fees applied under section 22 of the U.S. Agricultural Adjustment Act; and
- (d) **Customs duties paid or owed under unused merchandise substitution drawback.** There shall be no payment of such drawback under [19 U.S.C. 1313(j)(2)](/usc/19/1313.md?p=j-2) on goods exported to Canada or Mexico on or after January 1, 1994.

## Notes

### Authority

Authority: 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1624, 3314; Subpart D of part 181 also issued under 19 U.S.C. 1520(d).

### Source

Source: T.D. 95-68, 60 FR 46364, Sept. 6, 1995, unless otherwise noted.