§ 182.46 Filing of drawback claim.

19 CFR 182.46

Part 182: · 2025 edition

(a) Time of filing. A drawback claim under this subpart must be filed within 5 years after the date of importation of the goods on which drawback is claimed. No extension will be granted unless it is established that a CBP official was responsible for the untimely filing. Drawback will be allowed only if the completed good is exported within 5 years after importation of the merchandise identified or designated to support the claim. (b) Method of filing. A drawback claim must be filed electronically through a CBP-authorized electronic system ( see § 190.51 of this chapter). [CBP Dec. 21-10, 86 FR 35587, July 6, 2021]

Source: eCFR (Title 19, 2025 Annual Edition). Regulatory text is a U.S. government work. Verify against the official eCFR before relying on it. Not legal advice.