---
kind: "section"
citation: "19 C.F.R. § 182.55"
title: "19"
number: "182.55"
heading: "Goods exported from duty-deferral programs that are not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534."
url: "https://uscodex.org/cfr/19/182.55"
---

# §182.55. Goods exported from duty-deferral programs that are not a “good subject to USMCA drawback” within the meaning of 19 U.S.C. 4534.

- (a) An importer, or its agent, claiming a good is not a “good subject to USMCA drawback” within the meaning of [19 U.S.C. 4534](/usc/19/4534.md) must notify CBP at:
  - (1) The time of importation and admission into the duty-deferral program; or
  - (2) The time of filing the documentation required under [§ 182.53(a)(2)(iii)(B)](/cfr/19/182.53.md?p=a-2-iii-B) of this subpart.
- (b) A person must maintain records supporting a claim that a good is not a “good subject to USMCA drawback” within the meaning of [19 U.S.C. 4534](/usc/19/4534.md). The records must be made available for examination and inspection by a CBP official in the same manner as provided in [part 163](/cfr/19/part163.md) of this chapter in the case of U.S. importer records.

## Notes

### Amendments

[CBP Dec. 24-18 90 FR 6488, 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 6488, Jan. 17, 2025]