Section 182.43 - Eligible goods subject to USMCA drawbackExcept 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 (see19 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 (see19 U.S.C. 1313(a) ) ; or(c) Substituted by a good of the same kind and quality as defined in § 182.44(d) and used as a material in the production of another good that is subsequently exported to Canada or Mexico (see19 U.S.C. 1313(b) ).CBP Dec. 21-10, CBP Dec. 21-10, 86 FR 35587 , July 6, 2021 CBP Dec. 21-10, CBP Dec. 21-10, 86 FR 35587, 7/6/2021