§ 182.43 Eligible goods subject to USMCA drawback.
Except as otherwise provided in this subpart, drawback is authorized for an imported good that is entered for consumption and is:
(a) Subsequently exported to Canada or Mexico;
(b) Used as a material in the production of another good that is subsequently exported to Canada or Mexico; or
(c) Substituted by a good of the same kind and quality as defined in § 182.44(d) of this subpart and used as a material in the production of another good that is subsequently exported to Canada or Mexico.
[CBP Dec. 24-18, 90 FR 6484, Jan. 17, 2025]