§181.43. Eligible goods subject to drawback.
19 C.F.R. § 181.43
Except as otherwise provided in this subpart, drawback is authorized for an imported good that is entered for consumption and is:
Subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(j)(1));
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
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)).
Notes, amendments, and revision history
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.