---
kind: "section"
citation: "19 C.F.R. § 181.43"
title: "19"
number: "181.43"
heading: "Eligible goods subject to drawback."
url: "https://uscodex.org/cfr/19/181.43"
---

# §181.43. Eligible goods subject to drawback.


Except as otherwise provided in this subpart, drawback is authorized for an imported good that is entered for consumption and is:

- (a) Subsequently exported to Canada or Mexico (see [19 U.S.C. 1313(j)(1)](/usc/19/1313.md?p=j-1));
- (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)](/usc/19/1313.md?p=a)); or
- (c) Substituted by a good of the same kind and quality as defined in [§ 181.44(c)](/cfr/19/181.44.md?p=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)](/usc/19/1313.md?p=b)).

## 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.