Section 191.3 - Duties, taxes, and fees subject or not subject to drawback(a) Duties and fees subject to drawback include: (1) All 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 § 191.81(b) of this subpart; 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 § 191.81(c) of this part, 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 § 191.81 of this part 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 § 304(c), Tariff Act of 1930, as amended (19 U.S.C. 1304(c) ) ;(3) Internal revenue taxes which attach upon importation (see § 101.1 of this chapter);(4) Merchandise processing fees (see § 24.23 of this chapter) for unused merchandise drawback pursuant to 19 U.S.C. 1313(j) , and drawback for substitution of finished petroleum derivatives pursuant to 19 U.S.C. 1313(p)(2)(A)(iii) or (iv) ; and(5) Harbor maintenance taxes (see§ 24.24 of this chapter) for unused merchandise drawback pursuant to 19 U.S.C. 1313(j) , and drawback for substitution of finished petroleum derivatives pursuant to 19 U.S.C. 1313(p)(2)(A)(iii) or (iv) .(b) Duties and fees not subject to drawback include:(1) Harbor maintenance taxes (see§ 24.24 of this chapter) except where unused merchandise drawback pursuant to 19 U.S.C. 1313(j) or drawback for substitution of finished petroleum derivatives pursuant to 19 U.S.C. 1313(p)(2)(A)(iii) or (iv) is claimed;(2) Merchandise processing fees (see§ 24.23 of this chapter), except where unused merchandise drawback pursuant to 19 U.S.C. 1313(j) or drawback for substitution of finished petroleum derivatives pursuant to 19 U.S.C. 1313(p)(2)(A)(iii) or (iv) is claimed; and(3) Antidumping and countervailing duties on merchandise entered, or withdrawn from warehouse, for consumption on or after August 23, 1988.(c) No drawback shall be allowed when the identified merchandise, the designated imported merchandise, or the substituted other 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) .T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 27489, May 19, 1998, as amended by T.D. 01-18, 66 FR 9649 , Feb. 9, 2001; CBP Dec. 04-33, 69 FR 60083 , Oct. 7, 2004; USCBP-2018-0029, 83 FR 65064 , Dec. 18, 2018 USCBP-2018-0029, 83 FR 65064, 12/18/2018