(p)(3)(B). (A) and added subpar. L. 96–609, § 201(a), added subsec. L. 106–36, § 2420(a), substituted concluding provisions for former concluding provisions which read as follows: “the amount of the duties paid on, or attributable to, such qualified article shall be refunded as drawback to the drawback claimant”. an article (hereafter referred to in this subsection as the “exported article”) of the same kind and quality as a, the requirements set forth in paragraph (2) are met; and. 1996—Subsec. Pub. Pub. Pub. If so, at what rate is it paid? L. 104–295, § 7, added par. Subsec. Subsecs. (B). Plan No. Upon the exportation of meats, whether packed or smoked, which have been cured in the United States with imported salt, there shall be refunded, upon satisfactory proof that such meats have been cured with imported salt, the duties paid on the salt so used in curing such exported meats, in amounts not less than $100. L. 103–182, formerly set out as a note under section 58c of this title. L. 114–125, § 906(l), struck out subsec. Pub. L. 114–125, § 906(e)(1)(B), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “99 percent of the amount of each duty, tax, or fee so paid” in concluding provisions. L. 101–382, § 134(a)(1), inserted “, except an article” before “made from” and substituted comma for “of 1988” before “does not”. L. 116–113, § 501(e)(3)(B)(ii), substituted “USMCA” for “NAFTA” wherever appearing. Pub. (c)(1). For purposes of this subsection, any duty paid under subheading 9901.00.50 of the HTS on imports of ethyl alcohol or a mixture of ethyl alcohol may not be refunded if the exported article upon which a drawback claim is based does not contain ethyl alcohol or a mixture of ethyl alcohol. (p)(3)(A)(i), (B), (5) and (z)(2), is not set out in the Code. No drawback shall be paid under this subsection until either the predecessor or the. 2197, which related to the application of the amendment made by subsec. Pub. Subsec. 4965, provided that: [Proc. The collectors of the customs shall be the disbursing agents to pay such debentures, drawbacks, and allowances. (4) read as follows: “The performing of incidental operations (including, but not limited to, testing, cleaning, repacking, and inspecting) on the imported merchandise itself, not amounting to manufacture or production for drawback purposes under the preceding provisions of this section, shall not be treated as a use of that merchandise for purposes of applying paragraph (1)(B).”. L. 103–182, formerly set out as an Effective Date note under former section 3331 of this title. (x). 89/2017- Cus (N.T) dated 21st September 2017. (II) and struck out former subcl. 356, title IV, § 642, 42 Stat. Pub. (j) to (l). (r)(3)(A). (p)(2)(A)(i) to (iii). (A) and (B) which read as follows: “(A) the term ‘NAFTA Act’ means the North American Free Trade Agreement Implementation Act; “(B) the terms ‘NAFTA country’ and ‘good subject to NAFTA drawback’ have the same respective meanings that are given such terms in sections 2(4) and 203(a) of the NAFTA Act;”. Subsec. (k). One is called drawback under Section 74 of the Customs Act, 62 which allows drawback of duty paid on goods originally imported on payment of duty and subsequently re-exported. a drawback claim is filed regarding the exported article; drawback shall be allowed as described in paragraph (4). Subsec. (p). Pub. (j)(2). Subsec. 42. L. 96–609, title II, § 201(b), Dec. 28, 1980, 94 Stat. (n)(1). Subsec. 497, title III, § 313, take effect on the date of the enactment of this Act [. (p). The time limit for filing your drawback claim with Canada Border Services Agency is four years from the date the goods were released when originally imported (five years for distilled spirits). The Central Government vide the powers conferred under section 74, has notified the Re-export of Imported goods (Drawback of Custom Duties) Rules, 1995. (j)(2), (3). Purpose . Subsec. (j)(2)(B). Experienced filers will generally be able to create a claim within the first week or two of installing the System, file it and receive a refund within approximately a month (from installation). (x). Subsec. (a). Pub. 11. (h) to (j) as (i) to (k), respectively. L. 114–125, § 906(i)(1), substituted “in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “of 99 percent of any duty, tax, or fee imposed under Federal law on such imported material”. 989. 756, §§ 1, 2, 48 Stat. Once approvals are received, checks may be issued approximately 6 to 8 weeks after a drawback claim is filed. This time frame allows for a potential total of eight years from import to filing a drawback claim. 1547, and Pub. L. 108–429, § 1556, added subsec. Pub. imported under clause (iii) or (iv) of paragraph (2)(A) had the claim qualified for drawback under subsection (j). L. 116–113, title V, § 501(e)(3), North American Free Trade Agreement Implementation Act, Pub. Pub. 1953—Subsec. (a)(6) of Pub. (3) generally. L. 108–429, title I, § 1571, Dec. 3, 2004, 118 Stat. Pub. Therefore, when duties are refundable because of an order under section 82 or 138, a Form B2 should be filed to recover any duty paid or overpaid, as stipulated in the order. In addition, the goods exported must also occur within that same 5 year time frame. Prior to amendment, subsec. Pub. Customs and Border Protection” for “the Customs Service”. If a company is already filing and chooses to automate with Drawback.NET, the time frame can be much shorter. (4). 16, § IV, O, 38 Stat. Pub. Section 204 of the United States-Canada Free-Trade Agreement Implementation Act of 1988, referred to in subsecs. Drawback cannot be claimed more than 4 years after exportation. Subsec. L. 114–125, § 906(j)(2)(A)(iii), substituted “5-year” for “3-year”. L. 114–125, § 906(d), amended subsec. L. 108–77, §§ 107(c), 203(b)(3)(C)(i), temporarily inserted heading. (j)(4). Pub. L. 114–125, § 906(e)(4), added pars. 624, provided that: Amendment by act Aug. 8, 1953, effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title. (q). (1), inserted heading, and added pars. If so, at what rate is it paid? Rodgers Co., Inc is a 3rd generation, family owned corporation that has redefined the role of a service provider for companies that demand more than “formula” service that others provide. L. 110–234 were repealed by section 4(a) of Pub. (1), inserted heading, realigned margins, and added par. Subsec. L. 106–36, § 2420(c)(3), substituted “either the qualified article or the exported article.” for “such article.”. A. Subsec. L. 114–125, § 906(c)(1)(A), struck out “under a certificate of delivery” after “from the importer” in two places. Exports made by SEZ are not eligible for All Industry Rate Duty Drawback - refer Customs and Central Excise Duty Drawback Rules, 2017 - Notification no. Pub. L. 106–36, § 2420(d), inserted “had the claim qualified for drawback under subsection (j)” before period at end. L. 108–429, § 1557(a)(2), in introductory provisions, substituted “upon entry or” for “because of its” and, in concluding provisions, substituted “then, notwithstanding any other provision of law, upon” for “then upon” and “shall be refunded as drawback under this subsection” for “shall be refunded as drawback”. 2173, provided that: Amendment by title I of Pub. L. 103–182, § 632(a)(7), added subsecs. Pub. (A) and (B) and struck out former subpars. Subsec. L. 108–77, §§ 107(c), 203(b)(3)(B)(ii), temporarily added subpar. (d). (a). (j) generally, substituting present provisions for provisions which authorized drawbacks for imported merchandise which, upon either exportation or destruction, was in the same condition as when imported. Amendment by Pub. L. 103–182, § 632(a)(4), amended subsec. L. 110–234 and Pub. L. 108–429, § 1563(d), amended heading and text of subsec. Act June 26, 1936, inserted second par. Subsec. (p)(3)(A)(i)(II). 3. Pub. L. 114–125, § 906(c)(1)(C), substituted “an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l)” for “the full amount of the duties paid upon such merchandise, less 1 percent,” in concluding provisions. (t). Pub. (j) (now (m)) for “Porto Rico” pursuant to act May 17, 1932, which is classified to section 731a of Title 48, Territories and Insular Possessions. L. 114–125, § 906(e)(2)(B), substituted “classifiable under the same 8-digit HTS subheading number as” for “commercially interchangeable with”. Pub. Before a claim may be filed, the goods must be exported, or deemed exported. Pub. Note: if a claim is an . L. 114–125, § 906(k)(1), added subpar. Q.6 What is the time limit to pay Drawback by the department when the goods are exported by post? Pub. which, within 5 years after the date of importation or withdrawal, as applicable, has been exported or destroyed under the supervision of U.S. Customs and Border Protection, an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (, shall establish fully the date and fact of exportation and the identity of the exporter; and. Subsec. L. 106–476, § 1422(b), inserted at end “If an article is referred to under the same eight-digit classification of the Harmonized Tariff Schedule of the United States as the qualified article on January 1, 2000, then whether or not the article has been reclassified under another eight-digit classification after January 1, 2000, the article shall be deemed to be an article that is referred to under the same eight-digit classification of such Schedule as the qualified article for purposes of the preceding sentence.”. (1) new pars. L. 110–234 and Pub. is not used within the United States before such exportation or, is, before the close of the 5-year period beginning on the date of importation of the imported merchandise and before the drawback claim is filed, either exported or destroyed under customs supervision; and, is not used within the United States, and, is the importer of the imported merchandise, or, received the imported merchandise, other merchandise classifiable under the same 8-digit, then, notwithstanding any other provision of law, upon the exportation or, the imported merchandise itself in cases to which paragraph (1) applies, or, merchandise classifiable under the same 8-digit. Subsec. L. 106–476, § 1462(a), added subsec. Subsec. (r)(3). 10, 1880, ch. L. 104–295, § 21(e)(4)(B), made technical amendment to reference in original act which appears as reference to this chapter. It is to be noted that the time limit of two years has to be considered from the date of payment of import duty. 89/2017- Cus (N.T) dated 21st September 2017. Claims not completed within the 5-year period shall be considered abandoned. See Effective and Termination Dates of 1988 Amendment note below. include how much duty you paid. Duty Drawback on Goods Exported. (b)(1). The requirements referred to in paragraph (1) are as follows: The amount of drawback payable under this subsection shall not exceed the amount of drawback that would be attributable to the article—, Packaging material under subsections (c) and (j), Packaging material under subsections (a) and (b), Employing packaging material for its intended purpose prior to exportation, U.S. Customs and Border Protection may, notwithstanding the limitation set forth in paragraph (1), extend the time for filing a drawback claim for a period not to exceed 18 months, if—, the claimant files a request for such extension with U.S. Customs and Border Protection—, For purposes of this subsection, the term “, Eligibility of entered or withdrawn merchandise, Limited applicability for certain agricultural products, Articles shipped to the United States insular possessions, The amendments made by this section [amending this section and, Reporting of operability of automated commercial environment computer system.—, Not later than one year after the date of the enactment of this Act [, During the one-year period beginning on the date that is 2 years after the date of the enactment of this Act, a person may elect to file a claim for drawback under—, “The amendment made by this section [amending this section] applies with respect to—, “The amendments made by subsections (a), (b), (c), (d), and (f) [amending this section and, Effective and Termination Dates of 2003 Amendment, “The amendments made by paragraph (1) [amending this section] shall take effect on the date of the enactment of this Act [, Effective and Termination Dates of 1988 Amendment, Effective Date of 1953 Amendment; Savings Provision, Plan Amendments Not Required Until January 1, 1989, United States-Chile Free Trade Agreement Implementation Act, Pub. (i). L. 103–182 to various claims, was repealed by Pub. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title. Subsec. Pub. for any drawback claim based on subsection (p), the amount of the refund shall be subject to the limitations set out in paragraph (4) of that subsection and without regard to subparagraph (B)(i), (B)(ii), (C)(i), or (C)(ii). L. 103–182, formerly set out as an Effective Date note under former section 3331 of this title. In the case of the requirement described in subparagraph (A)(ii), the manufacturer or producer produced the, In the case of the requirement of subparagraph (A)(i) or (A)(ii), the exported article is exported during the period that the, In the case of the requirement of subparagraph (A)(i) or (A)(ii), the specific petroleum refinery or production facility which made the, In the case of the requirement of subparagraph (A)(iii) or (A)(iv), the exported article is exported within 180 days after the date of entry of an imported, Except as otherwise specifically provided in this subsection, the, The manufacturer, producer, importer, transferor, exporter, and, headings 2707, 2708, 2709.00, 2710, 2711, 2712, 2713, 2714, 2715, 2901, and 2902, and subheadings 2903.21.00, 2909.19.14, 2917.36, 2917.39.04, 2917.39.15, 2926.10.00, 3811.21.00, and 3811.90.00 of the, headings 3901 through 3914 of such Schedule (as such headings apply to the primary forms provided under Note 6 to chapter 39 of the. L. 110–234, title XV, § 15421(b), Pub. 2008—Subsec. Commissioner of Customs can relax the time limit by three months. 2579, provided that: Pub. (z). §§ 3019, 3020, 3026, as amended by act Mar. L. 108–77, §§ 107(c), 203(b)(3)(B)(iii), temporarily added par. L. 110–246 made identical amendments to this section. L. 114–125, § 906(c)(1)(B), substituted “5 years” for “3 years” and “U.S. Amendment by section 203(c) of Pub. L. 114–125, § 906(j)(2)(A)(i), (ii), substituted “U.S. These time frames allow for a maximum of five years from the import of a component to the date that the manufactured product is exported and then another three years from export to filing a drawback claim. Transfers of merchandise under paragraph (1) may be evidenced by business records kept in the normal course of business and no additional certificates of transfer shall be required. Pub.  The transferred merchandise described in subclause (III), regardless of its origin shall be the, An article, including an imported, manufactured, substituted, or exported article, is of the same kind and quality as the, manufactured or produced under subsection (a) or (b) by the manufacturer or producer described in clause (i) or (ii) of paragraph (2)(A), or. L. 85–673, § 2, Aug. 18, 1958, 72 Stat. Pub. L. 100–449, set out in a note under section 2112 of this title. The use of any packaging material for its intended purpose prior to exportation shall not be treated as a use of such material prior to exportation for purposes of applying subsection (a), (b), or (c), or paragraph (1)(B) or (2)(C)(i) of subsection (j). (q) to (v). (p)(3)(A)(ii). (t). (3) and (4). L. 106–36, § 2420(b)(1)(B), substituted “a qualified article” for “an imported qualified article”. “(1) not conforming to sample or specifications, shipped without the consent of the consignee, or determined to be defective as of the time of importation; “(2) upon which the duties have been paid; “(3) which has been entered or withdrawn for consumption; and. L. 114–125, § 906(c)(3), amended par. Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of such officers, agencies, and employees, by Reorg. Pub. Pub. It is simply five years from the importation of merchandise to filing a drawback claim. L. 106–36, § 2404(a), designated existing provisions as par. L. 110–246, § 4(a), title XV, § 15334(b), June 18, 2008, 122 Stat. (i). If imported duty-paid merchandise or merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise is used in the manufacture or production of articles within a period not to exceed 5 years from the date of importation of such imported merchandise, there shall be allowed upon the exportation, or destruction under customs supervision, of any such articles, notwithstanding the fact that none of the imported merchandise may actually have been used in the manufacture or production of the exported or destroyed articles, an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l), but only if those articles have not been used prior to such exportation or destruction. Upon the exportation of flavoring extracts, medicinal or toilet preparations (including perfumery) manufactured or produced in the United States in part from domestic alcohol on which an internal-revenue tax has been paid, there shall be allowed a drawback equal in amount to the tax found to have been paid on the alcohol so used. 1225. L. 104–295, § 10, substituted “predecessor” for “successor” in two places. L. 100–449, which is set out in a note under section 2112 of this title. See Construction of 1993 Amendment note below. 1999—Subsec. Subsec. Pub. See Effective and Termination Dates of 2003 Amendment note below. 356, title IV, § 642, 42 Stat. L. 103–182, § 632(a)(5), substituted “the authority for the electronic submission of drawback entries” for “the fixing of a time limit within which drawback entries or entries for refund under any of the provisions of this section or section 1309(b) of this title shall be filed and completed,”. Subsec. L. 101–382 applicable to claims filed or liquidated on or after Jan. 1, 1988, and claims that are unliquidated, under protest, or in litigation on Aug. 20, 1990, see section 484A(c) of Pub. Pub. Pub. (p)(3)(A)(i)(I). Pub. L. 103–182, § 203(c)(1), (2), substituted “Subject to paragraph (4), if” for “If” in par. Pub. Pub. Subsec. Pub. (1) and added par. L. 90–630 permitted, under Treasury regulations, the drawback of tax with regard to distilled spirits exported as ships’ stores where the stamping, restamping, or marking is done after the spirits have been removed from the original bottling plant. (j)(1). Commissioner of Internal Revenue, referred to in this section, is an officer of Department of the Treasury. (t). 2003—Subsec. Pub. Prior to amendment, text read as follows: “Upon the exportation, or destruction under the supervision of the Customs Service, of merchandise—. Drawback shall be allowed under paragraph (1) with respect to a manufactured or produced article that is exported or destroyed only if the exporter or destroyer received that article, directly or indirectly, from the manufacturer or producer. (r)(4). 617; Aug. 27, 1894, ch. (n)(3) and (o)(2), is section 204 of Pub. Pub. Pub. (i) generally. Pub. (c) read as follows: “Upon the exportation of merchandise not conforming to sample or specifications or shipped without the consent of the consignee upon which the duties have been paid and which have been entered or withdrawn for consumption and, within ninety days after release from customs custody, unless the Secretary authorizes in writing a longer time, returned to customs custody for exportation, the full amount of the duties paid upon such merchandise shall be refunded as drawback, less 1 per centum of such duties.”. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. Subsec. L. 106–476, title I, § 1462(b), Nov. 9, 2000, 114 Stat. Hence, it does not mean the date of importation. (c)(1)(D). Pub. L. 114–125, set out as a note under section 211 of Title 6. L. 108–429, § 2004(d)(6), inserted semicolon at end. 1980—Subsecs. the amount of duties, taxes, and fees paid with respect to the imported merchandise; or, the amount of duties, taxes, and fees that would apply to the exported article if the exported article were imported; and, the amount of duties, taxes, and fees paid with respect to the imported merchandise; and, the amount of duties, taxes, and fees that would apply to the destroyed article if the destroyed article were imported; and, reduced by the value of materials recovered during, the amount of duties, taxes, and fees that would apply to the substituted merchandise if the substituted merchandise were imported; and, for any drawback claim for wine based on subsection (j)(2), the amount of the refund shall be equal to 99 percent of the duties, taxes, and fees paid with respect to the imported merchandise, without regard to the limitations in subparagraphs (B)(i) and (B)(ii); and. The merchandise designated for drawback must be identified in the import documentation with the same eight-digit classification number and specific product identifier (such as part number, SKU, or product code) as the returned merchandise. (j)(4)(B), (n)(1)(D), and (o)(3)(B), is section 203(a) of Pub. 551; July 24, 1897, ch. 349, § 22, 28 Stat. (x). L. 116–113, § 501(e)(3)(C), substituted “USMCA” for “NAFTA” wherever appearing. § 3689, incorporated in section 711 of former Title 31, Money and Finance, prior to repeal effective July 1, 1935, by act June 26, 1934, ch. manufactured or produced as described in subsection (a) or (b) from crude petroleum or a petroleum derivative. (p) generally, substituting present provisions for provisions relating to substitution of crude petroleum or petroleum derivatives. Customs and Border Protection” for “the Customs Service”. SEZ are not eligible to Duty Drawback since they are considered outside the territory of India for customs purpose. Subsec. (3). Pub. Packaging material described in paragraphs (1) and (2) shall be eligible for drawback whether or not it contains articles or merchandise, and whether or not any articles or merchandise it contains are eligible for drawback. 78, effective on the date the USMCA entered into force (July 1, 2020). (i). (c). A. Customs and Border Protection” for “The Customs Service” in introductory provisions and “U.S. L. 103–182 effective on the date the North American Free Trade Agreement enters into force with respect to the United States [Jan. 1, 1994], see section 213(b) of Pub. Pub. (z). Persons described in paragraphs (1) and (2) shall be jointly and severally liable for the amount described in paragraph (2). (A) and struck out former subpar. (r)(3)(B). Packaging material, whether imported and duty paid, and claimed for drawback under either subsection (c) or (j)(1), or imported and duty paid, or substituted, and claimed for drawback under subsection (j)(2), shall be eligible for drawback, upon exportation, in an amount calculated pursuant to regulations prescribed by the Secretary of the Treasury under subsection (l). Pub. If the exporter was prevented by sufficient cause from filing the claims within three months, the Asst. Allowance of the privileges provided for in this section shall be subject to compliance with such rules and regulations as the Secretary of the Treasury shall prescribe. amount of the good that is the subject of a drawback claim. The Chile FTA Drawback and Duty Deferral Program reduce the amount of duties that can be refunded as follows: Amendment by section 203(c) of Pub. (j) and (k) as (k) and (l), respectively. In this paragraph, the term “sought chemical element” means an element listed in the Periodic Table of Elements that is imported into the United States or a chemical compound consisting of those elements, either separately in elemental form or contained in source material. Pub. Amendment by Pub. L. 103–465, § 404(e)(5)(A), added subsec. (c). 1244, § 25, 26 Stat. Subsec. Pub. In the case of distilled spirits, the preceding sentence shall not apply unless the claim for drawback is filed by the bottler or packager of the spirits and unless such spirits have been stamped or restamped, and marked, especially for export, under regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. Pub. Such proof of exportation—, If imported merchandise, on which was paid any duty, tax, or fee imposed under Federal law upon entry or importation—, is, before the close of the 5-year period beginning on the date of importation and before the drawback claim is filed—, Subject to paragraphs (4), (5), and (6), if there is, with respect to imported merchandise on which was paid any duty, tax, or fee imposed under Federal law upon entry or importation, any other merchandise (whether imported or domestic), that—, is in the possession of, including ownership while in bailment, in leased facilities, in transit to, or in any other manner under the operational control of, the party claiming drawback under this paragraph, if that party—, The performing of any operation or combination of operations (including, but not limited to, testing, cleaning, repacking, inspecting, sorting, refurbishing, freezing, blending, repairing, reworking, cutting, slitting, adjusting, replacing components, relabeling, disassembling, and unpacking), not amounting to manufacture or production for drawback purposes under the preceding provisions of this section on—, In cases described in subparagraph (A), merchandise may be substituted for imported merchandise for drawback purposes if—, An importer shall be liable for any drawback claim made by another person with respect to merchandise imported by the importer in an amount equal to the lesser of—, Claims with respect to unused merchandise, The regulations required by subparagraph (A) for determining the calculation of amounts refunded as drawback under this section shall provide for a refund of equal to 99 percent of the duties, taxes, and fees paid on the imported merchandise, which were imposed under Federal law upon entry or importation of the imported merchandise, and may require the claim to be based upon the average per unit duties, taxes, and fees as reported on the entry summary line item or, if not reported on the entry summary line item, as otherwise allocated by U.S. Customs and Border Protection, except that where there is substitution of the merchandise, then—, in the case of an article that is exported, the amount of the refund shall be equal to 99 percent of the lesser of—, in the case of an article that is destroyed, the amount of the refund shall be an amount that is—, Claims with respect to manufactured articles into which imported or substitute merchandise is incorporated, The regulations required by subparagraph (A) for determining the calculation of amounts refunded as drawback under this section shall provide for a refund of equal to 99 percent of the duties, taxes, and fees paid on the imported merchandise incorporated into an article that is exported or destroyed, which were imposed under Federal law upon entry or importation of the imported merchandise incorporated into an article that is exported or destroyed, and may require the claim to be based upon the average per unit duties, taxes, and fees as reported on the entry summary line item, or if not reported on the entry summary line item, as otherwise allocated by U.S. Customs and Border Protection, except that where there is substitution of the imported merchandise, then—, The calculations set forth in subparagraphs (B) and (C) shall not apply to claims for wine based on subsection (j)(2) and claims based on subsection (p) and instead—, Refunds, waivers, or reductions under certain free trade agreements, For purposes of this subsection and subsection (, For purposes of subsections (a), (b), (f), (h), (p), and (q), if an article that is exported to a, The customs duties referred to in subparagraph (A) may be refunded, waived, or reduced by—, Special rules for certain vessels and imported materials, The customs duties referred to in paragraph (3) may be refunded, waived or reduced by—, Substitution of finished petroleum derivatives, Notwithstanding any other provision of this section, if—.