

Specifically, the proposed amendments would preclude the filing of a substitution drawback claim for internal revenue excise tax paid on imported merchandise in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject of a different claim for refund or drawback of tax under any provision of the Internal Revenue Code.
The imposition of a new excise tax will code#
This document proposes to amend title 19 of the Code of Federal Regulations to preclude situations where imported merchandise subject to Federal excise tax is allowed into the United States, in effect, 99 percent free of that tax through application of a drawback claim.

Start Preamble Start Printed 28 AGENCY:Ĭustoms and Border Protection, Department of Homeland Security Department of the Treasury.
The imposition of a new excise tax will pdf#
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