19 CFR § 182.43 - Eligible goods subject to USMCA drawback.

---
identifier: "/us/cfr/t19/s182.43"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 182.43 - Eligible goods subject to USMCA drawback."
title_number: 19
title_name: "Customs Duties"
section_number: "182.43"
section_name: "Eligible goods subject to USMCA drawback."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "182"
part_name: "UNITED STATES-MEXICO-CANADA AGREEMENT"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1202 (General Note 3(i) and General Note 11, Harmonized Tariff Schedule of the United States (HTSUS)), 1624, 4513, 4535."
regulatory_source: "CBP Dec. 20-11, 85 FR 39693, July 1, 2020, unless otherwise noted."
cfr_part: "182"
---


# 182.43 Eligible goods subject to USMCA drawback.

Except as otherwise provided in this subpart, drawback is authorized for an imported good that is entered for consumption and is:

(a) Subsequently exported to Canada or Mexico;

(b) Used as a material in the production of another good that is subsequently exported to Canada or Mexico; or

(c) Substituted by a good of the same kind and quality as defined in § 182.44(d) of this subpart and used as a material in the production of another good that is subsequently exported to Canada or Mexico.

[CBP Dec. 24-18, 90 FR 6484, Jan. 17, 2025]