This is the statute that provides the legal basis for this country’s duty drawback program.
This is the portion of the Customs Regulations that provides definitions, sets out the rules for claiming duty drawback, and outlines the various types of drawback. It establishes the provisions for implementing the drawback statute, 19 USC 1313.
This portion of the Customs Regulations sets forth the duty preference and other related Customs provisions outlined in the North American Free Trade Agreement (NAFTA) which was enacted on December 17, 1992. Subpart E of this Part concerns the restrictions this Agreement places on duty drawback and various duty-deferral programs.