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Title 19 — Customs Duties

Part IV · Chapter 4 — Tariff Act of 1930

§ 1677h. Drawback treatment

Statutory 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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Trade and Tariff Act of 1984

    Pub. L. 98–573 title VI § 622(a)(2) · 98 Stat. 2948

    Enacted · 19 U.S.C. § 1677h

    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

    Source evidence

    Code source credit
    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

    Enacted provision · exact public law section
    (2) by adding at the end of subtitle D the following new section: “SEC. 779. DRAWBACKS. “For purposes of any law relating to the drawback of customs duties, countervailing duties and antidumping duties imposed by this title shall be treated as any other customs duties.”.

  2. Omnibus Trade and Competitiveness Act of 1988

    Pub. L. 100–418 title I § 1334(a) · 102 Stat. 1107

    1. Substituted · 19 U.S.C. § 1677h

      Pub. L. 100–418 substituted “Drawback treatment” for “Drawbacks” in text

    2. Substituted · 19 U.S.C. § 1677h

      Pub. L. 100–418 substituted “not be treated as being regular” for “be treated as any other” in text

    Source evidence

    Code amendment note
    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.

    Enacted provision · exact public law section
    (a) In General.— Section 779 (19 U.S.C. 1677h) is amended by striking out “shall be treated as any other customs duties.” and inserting “shall not be treated as being regular customs duties.”.

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 L. 100–418 applicable with respect to articles entered, or withdrawn from warehouse for consumption, on or after Aug. 23, 1988, see section 1337(d) of Pub.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

3 of 3 references resolved to an enrolled provision

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 , see section 1337(d) of Pub. L. 100–418, set out as a note under section 1671 of this title.

Effective Date

Section effective , 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.

Credits

1930–1988 · 2 acts
  1. 1930June 17, 1930, ch. 497, title VII, § 779, as added Pub. L. 98–573, title VI, § 622(a)(2), , 98 Stat. 3039
  2. 1988amended Pub. L. 100–418, title I, § 1334(a), (b)(1), , 102 Stat. 1209, 1210.
Show as published

(June 17, 1930, ch. 497, title VII, § 779, as added Pub. L. 98–573, title VI, § 622(a)(2), , 98 Stat. 3039; amended Pub. L. 100–418, title I, § 1334(a), (b)(1), , 102 Stat. 1209, 1210.)

Parsed from the official OLRC USLM XML in data/usc_all/usc19.xml · release point 119-108 · OLRC build 2026-09-09

USLM identifier /us/usc/t19/s1677h