§4534 Drawback

Summary

Lists which imported goods cannot get a USMCA drawback, meaning they are not eligible for duty refunds when sent to a USMCA country. Ineligible items include goods entered for transport and export under bond; goods sent abroad in the same condition they came in (simple testing, cleaning, repacking, sorting, marking, inspecting, or preserving do not count as a change); goods treated as exported and used or substituted as materials in products that are exported or delivered to duty‑free shops, ship’s stores, or joint U.S.–USMCA projects; goods that already received duty refunds because they failed to meet samples or were shipped without consignee consent; goods that already qualify as originating under the rules of origin in section 202 and are exported or used as materials; certain sugar items under HTS 1701.13.20 or 1701.14.20 imported under re‑export programs; citrus products sent to Canada; and goods used (or substituted) as materials in apparel or specific furniture/fabric items. If commingled fungible goods are exported, origin may be shown using regulated inventory methods, except as noted in paragraph 11 of Annex 3–B of the USMCA for exports to Mexico. A “same kind and quality” match for substitutions follows two rules: for the HTS 1701 items it uses the standard in effect the day before USMCA took effect; for other goods it requires the same 8‑digit HTS subheading or that drawback would be allowed under section 1313(b)(4), (j)(1), or (p). The Secretary of the Treasury cannot require, as a condition of export, refund or reduction of the fee under section 624 of title 7 for these excluded goods. Nothing here allows refunding countervailing or antidumping duties. If Customs finds a preferential tariff claim was made on an article that also has a claim for a duty refund, waiver, reduction, or a bond credit under section 1312(d)(1), the Commissioner may adjust the article’s prior customs treatment as needed.