Finanse publiczne · 02/03/2010

Drawback of Internal Revenue Excise Taxes

This document withdraws a notice of proposed rulemaking, published in the Federal Register on October 15, 2009, that proposed conforming amendments to reflect proposed Customs and Border Protection regulations stating that domestic merchandise on which no tax is paid under the Internal Revenue Code may not be substituted for imported merchandise for purposes of claims for drawback of tax under the customs laws and regulations. The notice is being withdrawn to permit further consideration of the relevant issues involved in the proposed rulemaking.