19 CFR § 181.52 - Subsequent claims for preferential tariff treatment.

---
identifier: "/us/cfr/t19/s181.52"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 181.52 - Subsequent claims for preferential tariff treatment."
title_number: 19
title_name: "Customs Duties"
section_number: "181.52"
section_name: "Subsequent claims for preferential tariff treatment."
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"
---


# 181.52 Subsequent claims for preferential tariff treatment.

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.