§ 3333. Drawback
(a)
“Good subject to NAFTA drawback” defined
For purposes of this Act and the amendments made by subsection (b) of this section, the term “good subject to NAFTA drawback” means any imported good other than the following:
(2)
A good exported to a NAFTA country in the same condition as when imported into the United States. For purposes of this paragraph—
(A)
processes such as testing, cleaning, repacking, or inspecting a good, or preserving it in its same condition, shall not be considered to change the condition of the good, and
(B)
except for a good referred to in paragraph 12 of section A of Annex 703.2 of the Agreement that is exported to Mexico, if a good described in the first sentence of this paragraph is commingled with fungible goods and exported in the same condition, the origin of the good may be determined on the basis of the inventory methods provided for in the regulations implementing this title.[1]
(3)
A good—
(4)
A good exported to a NAFTA country for which a refund of customs duties is granted by reason of—
(6)
A good provided for in subheading 1701.11.02 of the HTS that is—
in the production of a good provided for in existing Canadian tariff item 1701.99.00 or existing Mexican tariff item 1701.99.01 or 1701.99.99 (relating to refined sugar).
(8)
A good used as a material, or substituted for by a good of the same kind and quality that is used as a material, in the production of—
Where in paragraph (6) a good referred to by an item is described in parentheses following the item, the description is provided for purposes of reference only.
(d)
Elimination of drawback for fees under section
624 of title
7
(e)
Inapplicability to countervailing and antidumping duties
Nothing in this section or the amendments made by it shall be considered to authorize the refund, waiver, or reduction of countervailing duties or antidumping duties imposed on an imported good.
[1] See References in Text note below.