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Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations the entry. If the entry is otherwise to be reliquidated based on administrative review of a protest, petition, or request for reliquidation or as a result of judicial review, such reliquidation may include denial of the claim filed under this subpart. In either case, CBP will provide notice of the denial and the reason for the denial to the importer in writing or via a CBP-authorized electronic data interchange system.
Subpart ERestrictions on Drawback and Duty-Deferral Programs

36. Add 182.41 to read as follows:

182.41

Applicability.

This subpart sets forth the provisions regarding drawback claims and dutydeferral programs under Article 2.5 of the USMCA and applies to any good that is a good subject to USMCA
drawback within the meaning of 19
U.S.C. 4534. The provisions of this subpart apply to goods which are entered for consumption, or withdrawn from warehouse for consumption, into the United States on or after July 1, 2020. The requirements and procedures set forth in this subpart for USMCA
drawback are in addition to the general definitions, requirements, and procedures for all drawback claims set forth in part 190 of this chapter, unless otherwise specifically provided in this subpart. Also, the requirements and procedures set forth in this subpart for USMCA duty-deferral programs are in addition to the requirements and procedures for manipulation, manufacturing, and smelting and refining warehouses contained in part 19 and part 144 of this chapter, for foreign trade zones under part 146 of this chapter, and for temporary importations under bond contained in part 10 of this chapter.
37. Add 182.42 to read as follows:

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182.42 Duties and fees not subject to drawback.

The following duties or fees which may be applicable to a good entered for consumption or withdrawn from warehouse for consumption in the Customs territory of the United States are not subject to drawback under this subpart:
a Antidumping and countervailing duties;
b A premium offered or collected on a good with respect to quantitative import restrictions, tariff-rate quotas or tariff preference levels; and c Customs duties paid or owed under unused merchandise substitution drawback. There will be no payment of such drawback under 19 U.S.C.

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1313j2 on goods exported to Canada or Mexico.
38. Add 182.43 to read as follows:
182.43 Eligible goods subject to USMCA
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. 1313j1;
b Used as a material in the production of another good that is subsequently exported to Canada or Mexico see 19 U.S.C. 1313a; or c Substituted by a good of the same kind and quality as defined in 182.44d and used as a material in the production of another good that is subsequently exported to Canada or Mexico see 19 U.S.C. 1313b.
39. Add 182.44 to read as follows:
182.44

Calculation of drawback.

a General. Except in the case of goods specified in 182.45, drawback of the duties previously paid upon importation of a good into the United States may be granted by the United States, upon presentation of a USMCA
drawback claim under this subpart, on the lower amount of:
1 The total duties paid or owed on the good in the United States; or 2 The total amount of duties paid on the exported good upon subsequent importation into Canada or Mexico.
b Individual relative value and duty comparison principle. For purposes of this section, relative value will be determined, and the comparison between the duties referred to in paragraph a1 of this section and the duties referred to in paragraph a2 of this section will be made, separately with reference to each individual exported good, including where two components or materials are used to produce one exported good or one component or material is divided among multiple exported goods.
c Direct identification manufacturing drawback under 19
U.S.C. 1313a. Upon presentation of the USMCA drawback claim under 19
U.S.C. 1313a, in which the amount of drawback payable is based on the lesser amount of the customs duties paid on the good either to the United States or to Canada or Mexico, the amount of drawback refunded may not exceed 99
percent of the duty paid on such imported merchandise into the United States.
d Substitution manufacturing drawback under 19 U.S.C. 1313b.
Upon presentation of a USMCA
drawback claim under 19 U.S.C.

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1313b, on which the amount of drawback payable is based on the lesser amount of the customs duties paid on the good either to the United States or to Canada or Mexico, the amount of drawback is the same as that which would have been allowed had the substituted merchandise used in manufacture been itself imported.
1 General. For purposes of drawback under this subpart, the term same kind and quality has the same meaning as the 8-digit HTSUS substitution standard established in 19 U.S.C. 1313b1 see 190.2 and 190.22a1i of this chapter.
2 Special rule for sought chemical elements. For purposes of drawback under this subpart, for sought chemical elements, the term same kind and quality has the same meaning as the 8digit HTSUS substitution standard established in 19 U.S.C. 1313b4 see 190.22a2 of this chapter.
e Meats cured with imported salt.
Meats, whether packed or smoked, which have been cured with imported salt may be eligible for drawback in aggregate amounts of not less than $100
in duties paid on the imported salt upon exportation of the meats to Canada or Mexico see 19 U.S.C. 1313f.
f Jet aircraft engines. A foreign-built jet aircraft engine that has been overhauled, repaired, rebuilt, or reconditioned in the United States with the use of imported merchandise, including parts, may be eligible for drawback of duties paid on the imported merchandise in aggregate amounts of not less than $100 upon exportation of the engine to Canada or Mexico 19 U.S.C. 1313h.
g Unused goods under 19 U.S.C.
1313j1 that have changed in condition. An imported good that is unused in the United States under 19
U.S.C. 1313j1 and that is shipped to Canada or Mexico not in the same condition within the meaning of 182.45b1 may be eligible for drawback under this section except when the shipment to Canada or Mexico does not constitute an exportation under 19 U.S.C. 1313j4.
40. Add 182.45 to read as follows:
182.45

Goods eligible for full drawback.

a Goods originating in Canada or Mexico. A Canadian or Mexican originating good that is dutiable and is imported into the United States is eligible for drawback without regard to the limitation on drawback set forth in 182.44 if that good is originating under the rules of origin set out in General Note 11, HTSUS, and Appendix A of this part, and is:

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