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19 U.S.C. § 1677h

U.S. CodeFederal
Drawback treatment
About This Law
/us/usc/t19/s1677h
Title
19 — Customs Duties
Chapter
CH4
Release
119-84
Release Date
2026-04-17

Section Text

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For purposes of any law relating to the drawback of customs duties, countervailing duties and antidumping duties imposed by this subtitle shall not be treated as being regular customs duties. (June 17, 1930, ch. 497, title VII, § 779, as added Pub. L. 98–573, title VI, § 622(a)(2), Oct. 30, 1984, 98 Stat. 3039; amended Pub. L. 100–418, title I, § 1334(a), (b)(1), Aug. 23, 1988, 102 Stat. 1209, 1210.) Editorial Notes Amendments1988—Pub. L. 100–418 substituted “Drawback treatment” for “Drawbacks” in section catchline and “not be treated as being regular” for “be treated as any other” in text. Statutory Notes and Related Subsidiaries Effective Date of 1988 AmendmentAmendment by Pub. L. 100–418 applicable with respect to articles entered, or withdrawn from warehouse for consumption, on or after Aug. 23, 1988, see section 1337(d) of Pub. L. 100–418, set out as a note under section 1671 of this title. Effective DateSection effective Oct. 30, 1984, see section 626(a) of Pub. L. 98–573, set out as an Effective Date of 1984 Amendment note under section 1671 of this title.

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