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