19 CFR § 351.517 - Exemption or remission upon export of indirect taxes.

---
identifier: "/us/cfr/t19/s351.517"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 351.517 - Exemption or remission upon export of indirect taxes."
title_number: 19
title_name: "Customs Duties"
section_number: "351.517"
section_name: "Exemption or remission upon export of indirect taxes."
chapter_name: "INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE"
part_number: "351"
part_name: "ANTIDUMPING AND COUNTERVAILING DUTIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 19 U.S.C. 1202 note; 19 U.S.C. 1303 note; 19 U.S.C. 1671  and 19 U.S.C. 3538."
regulatory_source: "62 FR 27379, May 19, 1997, unless otherwise noted."
cfr_part: "351"
---


# 351.517 Exemption or remission upon export of indirect taxes.

(a) *Benefit.* In the case of the exemption or remission upon export of indirect taxes, a benefit exists to the extent that the Secretary determines that the amount remitted or exempted exceeds the amount levied with respect to the production and distribution of like products when sold for domestic consumption.

(b) *Time of receipt of benefit.* In the case of the exemption or remission upon export of an indirect tax, the Secretary normally will consider the benefit as having been received as of the date of exportation.

(c) *Allocation of benefit to a particular time period.* Normally, the Secretary will allocate (expense) the benefit from the exemption or remission upon export of indirect taxes to the year in which the benefit is considered to have been received under paragraph (b) of this section.