---
kind: "section"
citation: "19 C.F.R. § 182.43"
title: "19"
number: "182.43"
heading: "Eligible goods subject to USMCA drawback."
url: "https://uscodex.org/cfr/19/182.43"
---

# §182.43. Eligible goods subject to USMCA 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;
- (b) Used as a material in the production of another good that is subsequently exported to Canada or Mexico; or
- (c) Substituted by a good of the same kind and quality as defined in [§ 182.44(d)](/cfr/19/182.44.md?p=d) of this subpart and used as a material in the production of another good that is subsequently exported to Canada or Mexico.

## Notes

### Amendments

[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. 24-18, 90 FR 6484, Jan. 17, 2025]