Title 19 — Customs DutiesRelease 119-73

§1677h Drawback treatment

Title 19 › Chapter CHAPTER 4— - TARIFF ACT OF 1930 › Subtitle SUBTITLE IV— - COUNTERVAILING AND ANTIDUMPING DUTIES › Part Part IV— - General Provisions › § 1677h

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 19, §1677h

Customs Duties — Source: USLM XML via OLRC

For purposes of any law relating to the drawback of customs duties, countervailing duties and antidumping duties imposed by this subtitle shall not be treated as being regular customs duties.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1988—Pub. L. 100–418 substituted “Drawback treatment” for “Drawbacks” in section catchline and “not be treated as being regular” for “be treated as any other” in text.

Statutory Notes and Related Subsidiaries

Effective Date

of 1988 AmendmentAmendment by Pub. L. 100–418 applicable with respect to articles entered, or withdrawn from warehouse for consumption, on or after Aug. 23, 1988, see section 1337(d) of Pub. L. 100–418, set out as a note under section 1671 of this title.

Effective Date

Section effective Oct. 30, 1984, see section 626(a) of Pub. L. 98–573, set out as an

Effective Date

of 1984 Amendment note under section 1671 of this title.

Reference

Citations & Metadata

Citation

19 U.S.C. § 1677h

Title 19 — Customs Duties

Last Updated

Apr 6, 2026

Release point: 119-73