CFR > Title 19 - Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY > PART 181—NORTH AMERICAN FREE TRADE AGREEMENT > SUBPART E—Restrictions on Drawback and Duty-Deferral Programs (§181.41 to §181.54) > 181.43—Eligible goods subject to drawback.

181.43—Eligible goods subject to 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 (see 19 U.S.C. 1313(j)(1) );
(b) Used as a material in the production of another good that is subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(a) ); or
(c) Substituted by a good of the same kind and quality as defined in § 181.44(c) of this subpart and used as a material in the production of another good that is subsequently exported to Canada or Mexico (see 19 U.S.C. 1313(b) ).