Purpose
The purpose of the Chile FTA Drawback and Duty Deferral Program is to limit the refund of duties due on materials used to produce goods that are subsequently exported to Chile. The Chile FTA Drawback and Duty Deferral Program reduce the amount of duties that can be refunded as follows:
| Year | Refundable % | |
| 1 | 2004 - 2011 | 100% |
| 2 | 2012 | 75% |
| 3 | 2013 | 50% |
| 4 | 2014 | 25% |
| 5 | 2015 and thereafter | 0% |
References
- Memorandum: Drawback Claims Filed on Goods Subject to Chile Free Trade Agreement, November 20, 2012, provides additional information and filing instructions.
Agreement: Article 3.8, Drawback and Duty Deferral
Public Law 108-77, Sec 203, Drawback, Sept. 3, 2003
19 U.S.C. 1313, Drawback and Refunds, 1313(j)(4)(B) and 1313(n)
CSMS 12-000165, Chile Drawback Interim Instructions, posted May 15, 2012, states that CFTA drawback claims must be submitted "paper" and that additional instructions will be issued.
CSMS 12-000546, Drawback Claims filed on Goods Subject to the U.S. - Chile FTA, posted, December 10, 2012, provides the phase out schedule and instructions.
19 CFR 10, Subpart H: Does not reference drawback
Chile drawback is patterned after NAFTA drawback. Information on NAFTA drawback is available on the NAFTA Drawback and Duty Deferral Page.