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(3) the Rule includes a prohibition not contemplated in 1313(v), namely the prohibition of a substitution drawback for excise taxes paid on imported goods where the 4 The Beer Institute submitted a brief concerning the retroactive application of the Rule
Author Statements During submission, the authors will need to accept and confirm the following conditions: 1) All authors have participated in the preparation of the manuscript and meet the ICMJE criteria for authorship (all authors must have read and agreed to its content and are accountable for all aspects of the manuscript)
According to USEPA estimations, exposure to pollutants exceeding 1.00E-6 is generally regarded as unacceptable for lifetime cancer risks [41]
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