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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 19 U.S.C. § 1677h Drawback treatment us united_states_code code_section 19 CUSTOMS DUTIES 4 TARIFF ACT OF 1930 1677h 19 U.S.C. § 1677h current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc19@119-100.zip /us/usc/t19/s1677h data/legal/raw/us/code/title-19/usc19.xml 2298af2d648d4d369d446b30eb592f869c3152c8b551c8cb1b7440a4141b626c c90da65eeb9b6895d254e48af923eedc3b1275c7e88d986eb56f934bfcdfdf5c 2dc355e83315559f9379bafca2b9d23dcaf0507ed1da24caf977571ef74cc3d1 2026-07-04 official
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19 U.S.C. § 1677h - Drawback treatment

Text

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. 98573, title VI, § 622(a)(2), Oct. 30, 1984, 98 Stat. 3039; amended Pub. L. 100418, title I, § 1334(a), (b)(1), Aug. 23, 1988, 102 Stat. 1209, 1210.)

Notes

Editorial Notes

Amendments1988—Pub. L. 100418 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 L. 100418 applicable with respect to articles entered, or withdrawn from warehouse for consumption, on or after Aug. 23, 1988, see section 1337(d) of Pub.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. 100418, set out as a note under section 1671 of this title.

Effective DateSection effective Oct. 30, 1984, see section 626(a) of Pub. L. 98573, set out as an Effective Date of 1984 Amendment note under section 1671 of this title.