Section 190.3 - Duties, taxes, and fees subject or not subject to drawback(a) Drawback is allowable pursuant to 19 U.S.C. 1313 on duties, taxes, and fees paid on imported merchandise which were imposed under Federal law upon entry or importation, including:(1) Ordinary customs duties, including:(i) Duties paid on an entry, or withdrawal from warehouse, for consumption for which liquidation has become final;(ii) Estimated duties paid on an entry, or withdrawal from warehouse, for consumption, for which liquidation has not become final, subject to the conditions and requirements of § 190.81(b) ; and(iii) Tenders of duties after liquidation of the entry, or withdrawal from warehouse, for consumption for which the duties are paid, subject to the conditions and requirements of § 190.81(c) , including:(A) Voluntary tenders (for purposes of this section, a "voluntary tender" is a payment of duties on imported merchandise in excess of duties included in the liquidation of the entry, or withdrawal from warehouse, for consumption, provided that the liquidation has become final and that the other conditions of this section and § 190.81 are met);(B) Tenders of duties in connection with notices of prior disclosure under 19 U.S.C. 1592(c)(4) ; and(C) Duties restored under 19 U.S.C. 1592(d) .(2) Marking duties assessed under section 304(c), Tariff Act of 1930, as amended (19 U.S.C. 1304(c) ) ;(3) Internal revenue taxes which attach upon importation;(4) Merchandise processing fees (see§ 24.23 of this chapter); and(5) Harbor maintenance taxes (see§ 24.24 of this chapter).(b) Drawback is not allowable on antidumping and countervailing duties which were imposed on any merchandise entered, or withdrawn from warehouse, for consumption (see19 U.S.C. 1677h ).(c) Drawback is not allowed when the identified merchandise, the designated imported merchandise, or the substituted merchandise (when applicable), consists of an agricultural product which is duty-paid at the over-quota rate of duty established under a tariff-rate quota, except that:(1) Agricultural products as described in this paragraph are eligible for drawback under 19 U.S.C. 1313(j)(1) ; and(2) Tobacco otherwise meeting the description of agricultural products in this paragraph is eligible for drawback under 19 U.S.C. 1313(j)(1) or 19 U.S.C. 1313(a) .