Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 19 - Customs Duties |
Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
Part 181 - North American Free Trade Agreement |
Subpart E - Restrictions on Drawback and Duty-Deferral Programs |
§ 181.52 - Subsequent claims for preferential tariff treatment.
Latest version.
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§ 181.52 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 502(3) of the NAFTA (post-importation claim) or under any other circumstance after drawback has been granted under this subpart, the appropriate Customs officer shall reliquidate the drawback claim and obtain a refund of the amount paid in drawback in excess of the amount permitted to be paid under § 181.44 of this part.