19 U.S.C. 1313: Drawback and refunds

2020

• Pub. L. 116–113, §501(e)(3)(A), added subpar. (A) and struck out former subpar. (A) which read as follows: "Effective upon the entry into force of the North American Free Trade Agreement, the exportation to a NAFTA country, as defined in section 2(4) of the North American Free Tr… (United States-Mexico-Canada Agreement Implementation Act) Law text · (j)
• Pub. L. 116–113, §501(e)(3)(B)(i), added subpars. (A) and (B) and struck out former subpars. (A) and (B) which read as follows: (United States-Mexico-Canada Agreement Implementation Act) Law text · (n), (B)
• Pub. L. 116–260, §601(c)(2)(A)(iii), substituted "section 4534(e) of this title" for "section 1508(b)(2)(B) of this title". (Consolidated Appropriations Act, 2021) Law text · (n)
• Pub. L. 116–113, §501(e)(3)(B)(ii), substituted "USMCA" for "NAFTA" wherever appearing. (United States-Mexico-Canada Agreement Implementation Act) Law text · (n), (3)
• Pub. L. 116–113, §501(e)(3)(C), substituted "USMCA" for "NAFTA" wherever appearing. (United States-Mexico-Canada Agreement Implementation Act) Law text · (o)
• Pub. L. 116–260, §601(d)(2), substituted "section 1508(c)(2)" for "section 1508(c)(3)". (Consolidated Appropriations Act, 2021) Law text · (r)

2016

• Pub. L. 114–125, §906(a), substituted "an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback, except that" for "the full amount of the duties paid upon the merchandise so used shall be refunded as dra… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (a)
• Pub. L. 114–125, §906(b)(1), (6), designated existing provisions as par. (1), inserted heading, and added pars. (2) to (4). (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (b)
• Pub. L. 114–125, §906(b)(2)–(5), substituted "or merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise is" for "and any other merchandise (whether imported or domestic) of the same kind and quality are", "5 years from the date of importat… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (b)
• Pub. L. 114–125, §906(c)(1)(C), substituted "an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)" for "the full amount of the duties paid upon such merchandise, less 1 percent," in concluding provisions. (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (c)
• Pub. L. 114–125, §906(c)(1)(A), struck out "under a certificate of delivery" after "from the importer" in two places. (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (c)
• Pub. L. 114–125, §906(c)(1)(B), substituted "5 years" for "3 years" and "U.S. Customs and Border Protection" for "the Customs Service". (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (c)
• Pub. L. 114–125, §906(c)(2), substituted "U.S. Customs and Border Protection" for "the Customs Service". (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (c)
• Pub. L. 114–125, §906(c)(3), amended par. (3) generally. Prior to amendment, text read as follows: "For purposes of this subsection, drawback certificates are not required if the drawback claimant and the importer are the same party, or if the drawback claimant is a drawback success… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (c)
• Pub. L. 114–125, §906(d), amended subsec. (i) generally. Prior to amendment, text read as follows: "Unless otherwise provided for in this section, no drawback shall be allowed under the provisions of this section unless the completed article is exported, or destroyed under the supervis… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (i)
• Pub. L. 114–125, §906(e)(1)(B), substituted "an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)" for "99 percent of the amount of each duty, tax, or fee so paid" in concluding provisions. (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (j)
• Pub. L. 114–125, §906(e)(1)(A), in introductory provisions, substituted "5-year" for "3-year" and inserted "and before the drawback claim is filed" after "the date of importation". (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (j)
• Pub. L. 114–125, §906(e)(2)(E), in concluding provisions, substituted "an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l) shall be refunded as drawback" for "the amount of each such duty, tax, and fee paid regarding the impo… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (j)
• Pub. L. 114–125, §906(e)(2)(A), substituted "paragraphs (4), (5), and (6)" for "paragraph (4)" in introductory provisions. (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (j)
• Pub. L. 114–125, §906(e)(2)(B), substituted "classifiable under the same 8-digit HTS subheading number as" for "commercially interchangeable with". (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (j)
• Pub. L. 114–125, §906(e)(2)(C), substituted "5-year" for "3-year" and inserted "and before the drawback claim is filed" after "the imported merchandise". (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (j)
• Pub. L. 114–125, §906(e)(2)(D), added subcl. (II) and struck out former subcl. (II) which read as follows: "received from the person who imported and paid any duty due on the imported merchandise a certificate of delivery transferring to the party the imported merchandise… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (j)
• Pub. L. 114–125, §906(e)(3), substituted "merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise" for "the commercially interchangeable merchandise". (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (j)
• Pub. L. 114–125, §906(e)(4), added pars. (5) and (6). (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (j), (6)
• Pub. L. 114–125, §906(f), amended subsec. (k) generally. Prior to amendment, text read as follows: (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (k)
• Pub. L. 114–125, §906(g), amended subsec. (l) generally. Prior to amendment, text read as follows: "Allowance of the privileges provided for in this section shall be subject to compliance with such rules and regulations as the Secretary of the Treasury shall prescribe, which may includ… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (l)
• Pub. L. 114–125, §906(h)(1), substituted "HTS" for "Harmonized Tariff Schedule of the United States" wherever appearing. (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (p)
• Pub. L. 114–125, §906(h)(2)(B), in concluding provisions, struck out ", so designated on the certificate of delivery or certificate of manufacture and delivery" after "origin" and substituted "The party transferring the merchandise shall maintain records kept in the normal course… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (p)
• Pub. L. 114–125, §906(h)(2)(A), struck out ", as so certified in a certificate of delivery or certificate of manufacture and delivery" after "transferred". (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (p)
• Pub. L. 114–125, §906(i)(1), substituted "in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)" for "of 99 percent of any duty, tax, or fee imposed under Federal law on such imported material". (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (q)
• Pub. L. 114–125, §906(i)(2), substituted "in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)" for "of 99 percent of any duty, tax, or fee imposed under Federal law on the imported or substituted merchandise used to manufa… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (q)
• Pub. L. 114–125, §906(i)(3), substituted "it contains" for "they contain" in two places. (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (q)
• Pub. L. 114–125, §906(j)(1), substituted "A drawback entry shall be filed or applied for, as applicable, not later than 5 years after the date on which merchandise on which drawback is claimed was imported." for "A drawback entry and all documents necessary to complete a drawback cl… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (r)
• Pub. L. 114–125, §906(j)(2)(A)(i), (ii), substituted "U.S. Customs and Border Protection" for "The Customs Service" in introductory provisions and "U.S. Customs and Border Protection" for "the Customs Service" in cls. (i) and (ii). (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (r)
• Pub. L. 114–125, §906(j)(2)(A)(iii), substituted "5-year" for "3-year". (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (r)
• Pub. L. 114–125, §906(j)(2)(B), substituted "the period of time for retaining records set forth in" for "the periods of time for retaining records set forth in subsection (t) of this section and". (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (r)
• Pub. L. 114–125, §906(j)(3), added par. (4). (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (r)
• Pub. L. 114–125, §906(k)(1), added subpar. (B) and struck out former subpar. (B) which read as follows: "imported merchandise, commercially interchangeable merchandise, or any combination of imported and commercially interchangeable merchandise for which the predecessor received,… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (s)
• Pub. L. 114–125, §906(k)(2), substituted "certifies that the transferred merchandise was not and will not be claimed by the predecessor." for "certifies that— (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (s)
• Pub. L. 114–125, §906(l), struck out subsec. (t). Text read as follows: "Any person who issues a certificate which would enable another person to claim drawback shall be subject to the recordkeeping provisions of this chapter, with the retention period beginning on the date that such c… (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (t)
• Pub. L. 114–125, §906(m), substituted "(c), and (j)" for "and (c)". (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (x)
• Pub. L. 114–125, §906(n), added subsec. (z). (Trade Facilitation and Trade Enforcement Act of 2015) Law text · (z)

2008

• Pub. L. 110–246, §15421(a), inserted at end of concluding provisions "For purposes of subparagraph (A) of this paragraph, wine of the same color having a price variation not to exceed 50 percent between the imported wine and the exported wine shall be deemed to be commercially inter… (Food, Conservation, and Energy Act of 2008) Law text · (j)
• Pub. L. 110–246, §15334(a), added par. (5). (Food, Conservation, and Energy Act of 2008) Law text · (p)

2004

• Pub. L. 108–429, §1563(a), amended heading and text of subsec. (c) generally. Prior to amendment, text read as follows: "Upon the exportation, or destruction under the supervision of the Customs Service, of merchandise— (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (c)
• Pub. L. 108–429, §1563(b), substituted "Unless otherwise provided for in this section, no" for "No" and inserted ", or destroyed under the supervision of the Customs Service," after "exported". (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (i)
• Pub. L. 108–429, §1557(a)(1), substituted "upon entry or" for "because of its" in introductory provisions. (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (j)
• Pub. L. 108–429, §1557(a)(2), in introductory provisions, substituted "upon entry or" for "because of its" and, in concluding provisions, substituted "then, notwithstanding any other provision of law, upon" for "then upon" and "shall be refunded as drawback under this subsection" fo… (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (j)
• Pub. L. 108–429, §1563(c), designated existing provisions as par. (1) and added par. (2). (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (k)
• Pub. L. 108–429, §2004(d)(6), inserted semicolon at end. (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (n)
• Pub. L. 108–429, §1563(d), amended heading and text of subsec. (q) generally. Prior to amendment, text related to drawback eligibility of packaging material for articles or merchandise exported or destroyed under subsection (a), (b), (c), or (j) of this section and additional eligibili… (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (q)
• Pub. L. 108–429, §1556, added subsec. (y). (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (y)

2003

• Pub. L. 108–77, §§107(c), 203(b)(3)(A), temporarily designated existing provisions as subpar. (A) and added subpar. (B). See Effective and Termination Dates of 2003 Amendment note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (j)
• Pub. L. 108–77, §§107(c), 203(b)(3)(B)(i), temporarily inserted heading. See Effective and Termination Dates of 2003 Amendment note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (n)
• Pub. L. 108–77, §§107(c), 203(b)(3)(B)(ii), temporarily added subpar. (D). See Effective and Termination Dates of 2003 Amendment note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (n)
• Pub. L. 108–77, §§107(c), 203(b)(3)(B)(iii), temporarily added par. (4). See Effective and Termination Dates of 2003 Amendment note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (n)
• Pub. L. 108–77, §§107(c), 203(b)(3)(C)(i), temporarily inserted heading. See Effective and Termination Dates of 2003 Amendment note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (o)
• Pub. L. 108–77, §§107(c), 203(b)(3)(C)(ii), temporarily added pars. (3) and (4). See Effective and Termination Dates of 2003 Amendment note below. (United States-Chile Free Trade Agreement Implementation Act) Law text · (o), (4)

2000

• Pub. L. 106–476, §1422(a)(1), inserted "2709.00," after "2708," and substituted "and 2902, and subheadings 2903.21.00, 2909.19.14, 2917.36, 2917.39.04, 2917.39.15, 2926.10.00, 3811.21.00, and 3811.90.00" for "2902, and 2909.19.14". (Tariff Suspension and Trade Act of 2000) Law text · (p)
• Pub. L. 106–476, §1422(b), inserted at end "If an article is referred to under the same eight-digit classification of the Harmonized Tariff Schedule of the United States as the qualified article on January 1, 2000, then whether or not the article has been reclassified under anoth… (Tariff Suspension and Trade Act of 2000) Law text · (p)
• Pub. L. 106–476, §1462(a), added subsec. (x). (Tariff Suspension and Trade Act of 2000) Law text · (x)

1999

• Pub. L. 106–36, §2420(a), substituted concluding provisions for former concluding provisions which read as follows: "the amount of the duties paid on, or attributable to, such qualified article shall be refunded as drawback to the drawback claimant". (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (p)
• Pub. L. 106–36, §2420(b)(1)(A), substituted "a qualified article" for "the qualified article". (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (p)
• Pub. L. 106–36, §2420(b)(1)(B), substituted "a qualified article" for "an imported qualified article". (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (p)
• Pub. L. 106–36, §2420(b)(2), inserted "transferor," after "importer,". (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (p)
• Pub. L. 106–36, §2419(a), substituted "2902, and 2909.19.14" for "and 2902". (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (p)
• Pub. L. 106–36, §2420(c)(1)(A), substituted "the primary forms provided under Note 6 to chapter 39 of the Harmonized Tariff Schedule of the United States" for "liquids, pastes, powders, granules, and flakes". (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (p)
• Pub. L. 106–36, §2420(c)(1)(B), added subcl. (III) and concluding provisions. (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (p)
• Pub. L. 106–36, §2420(c)(2), substituted "article, including an imported, manufactured, substituted, or exported article," for "exported article". (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (p)
• Pub. L. 106–36, §2420(c)(3), substituted "either the qualified article or the exported article." for "such article." (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (p)
• Pub. L. 106–36, §2420(d), inserted "had the claim qualified for drawback under subsection (j)" before period at end. (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (p)
• Pub. L. 106–36, §2404(a), designated existing provisions as par. (1), inserted heading, realigned margins, and added par. (2). (Miscellaneous Trade and Technical Corrections Act of 1999) Law text · (q)

1996

• Pub. L. 104–295, §21(e)(4)(A), realigned margins. (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (j)
• Pub. L. 104–295, §7, added par. (3). (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (r)
• Pub. L. 104–295, §10, substituted "predecessor" for "successor" in two places. (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (s)
• Pub. L. 104–295, §21(e)(4)(B), made technical amendment to reference in original act which appears as reference to this chapter. (Miscellaneous Trade and Technical Corrections Act of 1996) Law text · (t)

1994

• Pub. L. 103–465, §422(d), designated existing provisions as par. (1), inserted heading, and added par. (2). · (w)
• Pub. L. 103–465, §404(e)(5)(A), added subsec. (w). · (w)

1993

• Pub. L. 103–182, §632(a)(1), inserted "or destruction under customs supervision" after "Upon the exportation", "provided that those articles have not been used prior to such exportation or destruction," after "use of imported merchandise,", and "or destruction" after "refunded upon the… · (a)
• Pub. L. 103–182, §632(a)(2), substituted "any other merchandise (whether imported or domestic)" for "duty-free or domestic merchandise", inserted ", or destruction under customs supervision," after "there shall be allowed upon the exportation", substituted "production of the exported o… · (b)
• Pub. L. 103–182, §632(a)(3), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: "Upon the exportation of merchandise not conforming to sample or specifications or shipped without the consent of the consignee upon which the duties have been paid and which ha… · (c)
• Pub. L. 103–182, §203(c)(1), (2), substituted "Subject to paragraph (4), if" for "If" in par. (2) and added par. (4). See Construction of 1993 Amendment note below. · (j)
• Pub. L. 103–182, §632(a)(4), amended subsec. (j) generally, substituting present provisions for provisions which authorized drawbacks for imported merchandise which, upon either exportation or destruction, was in the same condition as when imported. · (j)
• Pub. L. 103–182, §632(a)(5), substituted "the authority for the electronic submission of drawback entries" for "the fixing of a time limit within which drawback entries or entries for refund under any of the provisions of this section or section 1309(b) of this title shall be filed and… · (l)
• Pub. L. 103–182, §203(b)(3), amended subsecs. (n) and (o) generally, substituting present provisions for provisions which related to, in subsec. (n), drawback-eligible goods under United States-Canada Free-Trade Agreement Implementation Act of 1988 and, in subsec. (o), vessels bu… · (n), (o)
• Pub. L. 103–182, §632(a)(6), amended subsec. (p) generally, substituting present provisions for provisions relating to substitution of crude petroleum or petroleum derivatives. · (p)
• Pub. L. 103–182, §632(a)(7), added subsecs. (q) to (v). · (q), (r), (s), (t), (u), (v)

1990

• Pub. L. 101–382, §134(a)(1), inserted ", except an article" before "made from" and substituted comma for "of 1988" before "does not". · (n)
• Pub. L. 101–382, §134(a)(2), inserted at end "This subsection shall apply to vessels delivered to Canadian account or owner, or to the Government of Canada, on and after January 1, 1994 (or, if later, the date proclaimed by the President under section 204(b)(2)(B) of the United States-… · (o)
• Pub. L. 101–382, §484A(a), added subsec. (p). · (p)

1988

• Pub. L. 100–449 temporarily added subsecs. (n) and (o). See Effective and Termination Dates of 1988 Amendment note below. · (n), (o)

1986

• Pub. L. 99–514, §1888(2)(A), redesignated par. (3) as (2) and redesignated par. (4) relating to imported packaging material as (3). · (j), (3)
• Pub. L. 99–514, §1888(2), redesignated par. (4) relating to imported packaging material as (3) and amended par. (4) relating to the performing of incidental operations generally. Prior to amendment, such par. (4) read as follows: "The performing of incidental operations (including, … · (j)

1984

• Pub. L. 98–573, §202(1), redesignated par. (2), relating to the performing of incidental operations, as (4), and inserted after par. (1) new pars. (3) and (4). · (j)
• Pub. L. 98–573, §202(2), (3), added subsec. (k) and redesignated former subsecs. (k) and (l) as (l) and (m), respectively. · (k), (l), (m)

1980

• Pub. L. 96–609, §201(a), added subsec. (j) and redesignated former subsecs. (j) and (k) as (k) and (l), respectively. · (j), (k), (l)

1971

• Pub. L. 91–692 added subsec. (h) and redesignated former subsecs. (h) to (j) as (i) to (k), respectively. · (h), (i), (j), (k)

1968

• Pub. L. 90–630 permitted, under Treasury regulations, the drawback of tax with regard to distilled spirits exported as ships' stores where the stamping, restamping, or marking is done after the spirits have been removed from the original bottling plant. · (d)

1958

• Pub. L. 85–673 substituted "merchandise" for "sugar, or metal, or ore containing metal, or flaxseed or linseed, or flaxseed or linseed oil, or printing papers coated or uncoated," after "duty-paid" and "allowable had the". · (b)