§ 182.52. Subsequent claims for preferential tariff treatment.
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/us/cfr/t19/s§ 182.52·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. \[CBP Dec. 21-10, 86 FR 35590, July 6, 2021\]