19 U.S.C. § 1677h: Drawback treatment

19 U.S.C. 1677h: Drawback treatmentText contains those laws in effect through Public Law 119-120 (October 7, 2026).

From Title 19-CUSTOMS DUTIESCHAPTER 4-TARIFF ACT OF 1930

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§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.)

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

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 L. 100–418 applicable with respect to articles entered, or withdrawn from warehouse for consumption, on or after Aug. 23, 1988, see section 1337(d) of Pub.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.