---
kind: "section"
citation: "19 C.F.R. § 182.46"
title: "19"
number: "182.46"
heading: "Filing of drawback claim."
url: "https://uscodex.org/cfr/19/182.46"
---

# §182.46. Filing of drawback claim.

- (a) **Time of filing.** A drawback claim under this subpart must be filed within 5 years after the date of importation of the goods on which drawback is claimed. No extension will be granted unless it is established that a CBP official was responsible for the untimely filing. Drawback will be allowed only if the completed good is exported within 5 years after importation of the merchandise identified or designated to support the claim.
- (b) **Method of filing.** A drawback claim must be filed electronically through a CBP-authorized electronic system (see [§ 190.51](/cfr/19/190.51.md) of this chapter).

## Notes

### Amendments

[CBP Dec. 21-10, 86 FR 35587, July 6, 2021]

### 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]