---
kind: "section"
citation: "19 C.F.R. § 182.42"
title: "19"
number: "182.42"
heading: "Duties and fees not subject to drawback."
url: "https://uscodex.org/cfr/19/182.42"
---

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


The following duties or fees which may be applicable to a good entered for consumption or withdrawn from warehouse for consumption in the Customs territory of the United States are not subject to drawback under this subpart: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; and
- (c) **Customs duties paid or owed under unused merchandise substitution drawback.** There will be no payment of such drawback under 19 U.S.C. [1313(c)(2)](/usc/19/1313.md?p=c-2), [1313(j)(2)](/usc/19/1313.md?p=j-2), and [1313(p)](/usc/19/1313.md?p=p), when the basis for drawback is imported duty-paid petroleum derivatives (that is, not articles manufactured under 19 U.S.C. [1313(a)](/usc/19/1313.md?p=a) or [(b)](/usc/19/1313.md?p=b)), pursuant to [§ 190.173](/cfr/19/190.173.md) of this chapter, on goods exported to Canada or Mexico per Article 2.5 of the USMCA.

## Notes

### Amendments

[CBP Dec. 21-10, 86 FR 35587, July 6, 2021, as amended by CBP Dec. 24-18, 90 FR 6484, Jan. 17, 2025]

### Authority

Authority: 19 U.S.C. 66, 1202 (General Note 3(i) and General Note 11, Harmonized Tariff Schedule of the United States (HTSUS)), 1624, 4513, 4535. Section 182.1 also issued under 19 U.S.C. 4502; Subpart D also issued under 19 U.S.C. 1520(d); Subpart E also issued under 19 U.S.C. 4534; Section 182.61 also issued under 19 U.S.C. 4531, 4532; Subpart G also issued under 19 U.S.C. 4533; Subpart H also issued under 19 U.S.C. 4533; Subpart I also issued under 19 U.S.C. 4532.

### Source

Source: CBP Dec. 20-11, 85 FR 39693, July 1, 2020, unless otherwise noted.

### Amendments

[CBP Dec. 21-10, 86 FR 35587, July 6, 2021, as amended by CBP Dec. 24-18, 90 FR 6484, Jan. 17, 2025]