19 CFR § 181.42 - Duties and fees not subject to drawback.

---
identifier: "/us/cfr/t19/s181.42"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 181.42 - Duties and fees not subject to drawback."
title_number: 19
title_name: "Customs Duties"
section_number: "181.42"
section_name: "Duties and fees not subject to drawback."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "181"
part_name: "NORTH AMERICAN FREE TRADE AGREEMENT"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1624, 3314;"
regulatory_source: "T.D. 95-68, 60 FR 46364, Sept. 6, 1995, unless otherwise noted."
cfr_part: "181"
---


# 181.42 Duties and fees not subject to drawback.

The following duties or fees which may be applicable to a good entered for consumption in the Customs territory of the United States are not subject to drawback under this subpart:

(a) Antidumping and countervailing duties;

(b) A premium offered or collected on a good with respect to quantitative import restrictions, tariff rate quotas or tariff preference levels;

(c) Fees applied under section 22 of the U.S. Agricultural Adjustment Act; and

(d) Customs duties paid or owed under unused merchandise substitution drawback. There shall be no payment of such drawback under 19 U.S.C. 1313(j)(2) on goods exported to Canada or Mexico on or after January 1, 1994.