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§ 181.43 - Eligible goods subject to drawback.

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Except as otherwise provided in this subpart, drawback is authorized for an imported good that is entered for consumption and is:

Subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(j)(1));

Used as a material in the production of another good that is subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(a)); or

Substituted by a good of the same kind and quality as defined in § 181.44(c) of this subpart and used as a material in the production of another good that is subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(b)).

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§ 181.42 - Duties and fees not subject to drawback.
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§ 181.44 - Calculation of drawback.