CFR›Title 19›Chapter I›Part 182›Subpart D ContainsSections 182.31–182.33CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart D—Post-Importation Duty Refund Claims Sections 182.31 § 182.31 Right to make post-importation claim for preferential tariff treatment and refund duties. 182.32 § 182.32 Filing procedures. 182.33 § 182.33 CBP processing procedures. Previous C Subpart C—Export Requirements Next E Subpart E—Restrictions on Drawback and Duty-Deferral Programs