---
kind: "section"
citation: "19 C.F.R. § 182.52"
title: "19"
number: "182.52"
heading: "Subsequent claims for preferential tariff treatment."
url: "https://uscodex.org/cfr/19/182.52"
---

# §182.52. Subsequent claims for preferential tariff treatment.


If a claim for a refund of duties is allowed by the Canadian or Mexican customs administration under Article 5.11 of the USMCA (post-importation claim) or under any other circumstance after drawback has been granted under this subpart, the appropriate CBP official must reliquidate the drawback claim and obtain a refund of the amount paid in drawback in excess of the amount permitted to be paid under [§ 182.44](/cfr/19/182.44.md).


## Notes

### Amendments

[CBP Dec. 21-10, 86 FR 35590, 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 35590, July 6, 2021]