Title 19, Customs DutiesRelease 119-102
§1677h Drawback Treatment
Title 19 › CHAPTER 4 — TARIFF ACT OF 1930 › SUBTITLE IV — COUNTERVAILING AND ANTIDUMPING DUTIES › Part IV — General Provisions › § 1677h
Summary
When a law talks about refunding customs duties, countervailing and antidumping duties imposed under this subtitle are not treated as ordinary customs duties.
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 L. 100–418 applicable with respect to articles entered, or withdrawn from warehouse for consumption, on or after Aug. 23, 1988, see section 1337(d) of Pub.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
Aug 21, 2026
Release point: 119-102