major disaster

(3) (A) U.S. Customs and Border Protection may, notwithstanding the limitation set forth in paragraph (1), extend the time for filing a drawback claim for a period not to exceed 18 months, if— (i) the claimant establishes to the satisfaction of U.S. Customs and Border Protection that the claimant was unable to file the drawback claim because of an event declared by the President to be a major disaster on or after January 1, 1994 ; and (ii) the claimant files a request for such extension with U.S. Customs and Border Protection— (I) within 1 year from the last day of the 5-year period referred to in paragraph (1), or (II) within 1 year after October 11, 1996 , whichever is later. (B) If an extension is granted with respect to a request filed under this paragraph, the period of time for retaining records set forth in section 1508(c)(3) of this title shall be extended for an additional 18 months or, in a case to which subparagraph (A)(ii) applies, for a period not to exceed 1 year from the date the claim is filed. (C) For purposes of this paragraph, the term “major disaster” has the meaning given that term in section 5122(2) of title 42 .


19 USC § 1313(r)(3)

Scoping language

For purposes of this paragraph
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