Drawback treatment
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Law
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USC 19
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Customs Duties
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TARIFF ACT OF 1930
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General Provisions
- Drawback treatment
§1677h. Drawback treatment
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.)
Amendments
1988-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.
Effective Date of 1988 Amendment
Amendment 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 L. 100–418 applicable with respect to articles entered, or withdrawn from warehouse for consumption, on or after Aug. 23, 1988, see section 1337(d) of Pub.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 Date
Section 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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