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Trade - Duty drawback rule - Treasury, CBP (US)

In December 2018, the US Department of the Treasury and US Customs and Border Protection finalized an amendment to the US Customs and Border Protection regulations implementing changes to drawback regulations. The National Association of Manufacturers and the Beer Institute, both US trade associations, have challenged the the 2018 duty drawbacks rule regarding restrictions on "substitution drawback" refund of duties or taxes paid on imported merchandise when that merchandise is destroyed or exported. 

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