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19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1624, 3314; Subpart D of part 181 also issued under 19 U.S.C. 1520(d).
T.D. 95-68, 60 FR 46364, Sept. 6, 1995, unless otherwise noted.
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Nomenclature changes to part 181 appear by CBP Dec. No. 16-26, 81 FR 93026, Dec. 20, 2016.
If a claim for a refund of duties is allowed by the Canadian or Mexican customs administration under Article 502(3) of the NAFTA (post-importation claim) or under any other circumstance after drawback has been granted under this subpart, the appropriate Customs officer shall reliquidate the drawback claim and obtain a refund of the amount paid in drawback in excess of the amount permitted to be paid under § 181.44 of this part.