19 U.S.C. § 4534
For purposes of this Act, the term "good subject to USMCA drawback" means any imported good other than the following:
in the production of a good provided for in existing Canadian tariff item 1701.99.00 or existing Mexican tariff item 1701.99.01, 1701.99.02, or 1701.99.99 (relating to refined sugar).
that is exported to Canada and that is subject to Canada's most-favored-nation rate of duty upon importation into Canada.
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.
For purposes of paragraphs (3)(A)(iii), (5)(C), (6)(B), and (8) of subsection (a), and for purposes of obtaining refunds, waivers, or reductions of customs duties with respect to a good subject to USMCA drawback under section 1313(n)(2) of this title, a good is a good of the same kind and quality as another good-
Notwithstanding any other provision of law, the Secretary of the Treasury may not, on condition of export, refund or reduce a fee applied pursuant to section 624 of title 7 with respect to goods included under subsection (a) that are exported to a USMCA country.
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.
If the Commissioner of U.S. Customs and Border Protection determines that a claim of preferential tariff treatment has been made with respect to an article for which a claim described in paragraph (2) has been made, the Commissioner may make such adjustments regarding the previous customs treatment of the article as may be warranted.
A claim described in this paragraph is a claim for-
1 See References in Text note below.
19 U.S.C. § 4534
EDITORIAL NOTES
REFERENCES IN TEXTThis Act, referred to in subsec. (a), is Pub. L. 116-113, 134 Stat. 11, known as the United States-Mexico-Canada Agreement Implementation Act. For complete classification of this Act to the Code, see Short Title note set out under section 4501 of this title and Tables.This title, referred to in subsec. (a)(2)(B), is title II of Pub. L. 116-113, 134 Stat. 19, which enacted this subchapter and amended and enacted provisions set out as notes under several sections within this title. For complete classification of title II to the Code, see Tables.Section 202, referred to in subsec. (a)(5), is section 202, Dec. 8, 1993 of Pub. L. 103-182, 107 Stat. 2069, which was classified to section 3332 of this title prior to repeal by Pub. L. 116-113, title VI, §601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).The amendments made by this section, referred to in subsec. (d), mean the amendments made by section 203(b) and (c) of Pub. L. 103-182 which amended sections 81c, 1311 to 1313, and 1562 of this title.
CODIFICATIONSubsecs. (a), (d), and (e) of former section 3333 of this title, which were transferred and redesignated as subsecs. (a), (c), and (d), respectively, of this section by Pub. L. 116-113, §501(b)(1), (2), (d) (1)-(3), were based on Pub. L. 103-182, title II, §203(a), (d), (e), Dec. 8, 1993, 107 Stat. 2086, 2092.
AMENDMENTS2020- Pub. L. 116-113, §501(a), struck out "[reserved]" after "Drawback" in section catchline.Subsec. (a). Pub. L. 116-113, §501(b)(3)(A)-(C), substituted "USMCA" for "NAFTA" in heading, struck out "and the amendments made by subsection (b)" after "of this Act" and substituted "USMCA drawback" for "NAFTA drawback" in introductory provisions, and substituted "USMCA country" for "NAFTA country" wherever appearing in pars. (1) to (5). Pub. L. 116-113, §501(b)(1), (2), transferred subsec. (a) of section 3333 of this title to this section and inserted it after section catchline. See Codification note above.Subsec. (a)(2)(A). Pub. L. 116-113, §501(b)(3)(D)(i), inserted "sorting, marking," after "repacking,".Subsec. (a)(2)(B). Pub. L. 116-113, §501(b)(3)(D)(ii), substituted "paragraph 11 of Annex 3-B of the USMCA" for "paragraph 12 of section A of Annex 703.2 of the Agreement".Subsec. (a)(6). Pub. L. 116-113, §501(b)(3)(E), amended par. (6) generally. Prior to amendment, par. (6) read as follows: "A good provided for in subheading 1701.11.02 of the HTS that is-"(A) used as a material, or"(B) substituted for by a good of the same kind and quality that is used as a material,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)."Subsec. (b). Pub. L. 116-113, §501(c), added subpar. (b).Subsec. (c). Pub. L. 116-113, §501(d)(4), substituted "exported to a USMCA country." for "exported to-"(1) Canada after December 31, 1995, for so long as it is a NAFTA country; or"(2) Mexico after December 31, 2000, for so long as it is a NAFTA country." Pub. L. 116-113, §501(d)(1)-(3), transferred subsec. (d) of section 3333 of this title to this section, inserted it after subsec. (b), and redesignated it as subsec. (c). See Codification note above.Subsec. (d). Pub. L. 116-113, §501(d)(1)-(3), transferred subsec. (e) of section 3333 of this title to this section, inserted it after subsec. (c), and redesignated it as subsec. (d). See Codification note above.Subsec. (e). Pub. L. 116-260 added subsec. (e).
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2020 AMENDMENTAmendment by Pub. L. 116-260 effective July 1, 2020, see section 601(h) of div. O of Pub. L. 116-260 set out as a note under section 81c of this title.Amendment by section 501(b) to (d) of Pub. L. 116-113 effective on the date the USMCA enters into force (July 1, 2020) and applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after that date, see section 501(g) of Pub. L. 116-113 set out as a note under section 81c of this title.