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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 19 - Customs Duties |
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Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
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Part 191 - Drawback |
| § 191.0 - Scope. |
| § 191.0a - Claims filed under NAFTA. |
| Subpart A - General Provisions |
| § 191.1 - Authority of the Commissioner of CBP. |
| § 191.2 - Definitions. |
| § 191.3 - Duties, taxes, and fees subject or not subject to drawback. |
| § 191.4 - Merchandise in which a U.S. Government interest exists. |
| § 191.5 - Guantanamo Bay, insular possessions, trust territories. |
| § 191.6 - Authority to sign drawback documents. |
| § 191.7 - General manufacturing drawback ruling. |
| § 191.8 - Specific manufacturing drawback ruling. |
| § 191.9 - Agency. |
| § 191.10 - Certificate of delivery. |
| § 191.11 - Tradeoff. |
| § 191.12 - Claim filed under incorrect provision. |
| § 191.13 - Packaging materials. |
| § 191.14 - Identification of merchandise or articles by accounting method. |
| § 191.15 - Recordkeeping. |
| Subpart B - Manufacturing Drawback |
| § 191.21 - Direct identification drawback. |
| § 191.22 - Substitution drawback. |
| § 191.23 - Methods of claiming drawback. |
| § 191.24 - Certificate of manufacture and delivery. |
| § 191.25 - Destruction under Customs supervision. |
| § 191.26 - Recordkeeping for manufacturing drawback. |
| § 191.27 - Time limitations. |
| § 191.28 - Person entitled to claim drawback. |
| Subpart C - Unused Merchandise Drawback |
| § 191.31 - Direct identification. |
| § 191.32 - Substitution drawback. |
| § 191.33 - Person entitled to claim drawback. |
| § 191.34 - Certificate of delivery required. |
| § 191.35 - Notice of intent to export; examination of merchandise. |
| § 191.36 - Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback. |
| § 191.37 - Destruction under Customs supervision. |
| § 191.38 - Records. |
| Subpart D - Rejected Merchandise |
| § 191.41 - Rejected merchandise drawback. |
| § 191.42 - Procedures and supporting documentation. |
| § 191.43 - Unused merchandise claim. |
| § 191.44 - Destruction under Customs supervision. |
| § 191.45 - Returned retail merchandise. |
| Subpart E - Completion of Drawback Claims |
| § 191.51 - Completion of drawback claims. |
| § 191.52 - Rejecting, perfecting or amending claims. |
| § 191.53 - Restructuring of claims. |
| Subpart F - Verification of Claims |
| § 191.61 - Verification of drawback claims. |
| § 191.62 - Penalties. |
| Subpart G - Exportation and Destruction |
| § 191.71 - Drawback on articles destroyed under Customs supervision. |
| § 191.72 - Exportation procedures. |
| § 191.73 - Export summary procedure. |
| § 191.74 - Exportation by mail. |
| § 191.75 - Exportation by the Government. |
| § 191.76 - Landing certificate. |
| Subpart H - Liquidation and Protest of Drawback Entries |
| § 191.81 - Liquidation. |
| § 191.82 - Person entitled to claim drawback. |
| § 191.83 - Person entitled to receive payment. |
| § 191.84 - Protests. |
| Subpart I - Waiver of Prior Notice of Intent To Export; Accelerated Payment of Drawback |
| § 191.91 - Waiver of prior notice of intent to export. |
| § 191.92 - Accelerated payment. |
| § 191.93 - Combined applications. |
| Subpart J - Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol |
| § 191.101 - Drawback allowance. |
| § 191.102 - Procedure. |
| § 191.103 - Additional requirements. |
| § 191.104 - Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates. |
| § 191.105 - Liquidation. |
| § 191.106 - Amount of drawback. |
| Subpart K - Supplies for Certain Vessels and Aircraft |
| § 191.111 - Drawback allowance. |
| § 191.112 - Procedure. |
| Subpart L - Meats Cured With Imported Salt |
| § 191.121 - Drawback allowance. |
| § 191.122 - Procedure. |
| § 191.123 - Refund of duties. |
| Subpart M - Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Ownership and Account |
| § 191.131 - Drawback allowance. |
| § 191.132 - Procedure. |
| § 191.133 - Explanation of terms. |
| Subpart N - Foreign-Built Jet Aircraft Engines Processed in the United States |
| § 191.141 - Drawback allowance. |
| § 191.142 - Procedure. |
| § 191.143 - Drawback entry. |
| § 191.144 - Refund of duties. |
| Subpart O - Merchandise Exported From Continuous Customs Custody |
| § 191.151 - Drawback allowance. |
| § 191.152 - Merchandise released from Customs custody. |
| § 191.153 - Continuous Customs custody. |
| § 191.154 - Filing the entry. |
| § 191.155 - Merchandise withdrawn from warehouse for exportation. |
| § 191.156 - Bill of lading. |
| § 191.157 - Landing certificates. |
| § 191.158 - Procedures. |
| § 191.159 - Amount of drawback. |
| Subpart P - Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications |
| § 191.161 - Refund of taxes. |
| § 191.162 - Procedure. |
| § 191.163 - Documentation. |
| § 191.164 - Return to Customs custody. |
| § 191.165 - No exportation by mail. |
| § 191.166 - Destruction of merchandise. |
| § 191.167 - Liquidation. |
| § 191.168 - Time limit for exportation or destruction. |
| Subpart Q - Substitution of Finished Petroleum Derivatives |
| § 191.171 - General; drawback allowance. |
| § 191.172 - Definitions. |
| § 191.173 - Imported duty-paid derivatives (no manufacture). |
| § 191.174 - Derivatives manufactured under 19 U.S.C. 1313(a) or (b). |
| § 191.175 - Drawback claimant; maintenance of records. |
| § 191.176 - Procedures for claims filed under 19 U.S.C. 1313(p). |
| Subpart R - Merchandise Transferred to a Foreign Trade Zone From Customs Territory |
| § 191.181 - Drawback allowance. |
| § 191.182 - Zone-restricted merchandise. |
| § 191.183 - Articles manufactured or produced in the United States. |
| § 191.184 - Merchandise transferred from continuous Customs custody. |
| § 191.185 - Unused merchandise drawback and merchandise not conforming to sample or specification, shipped without consent of the consignee, or found to be defective as of the time of importation. |
| § 191.186 - Person entitled to claim drawback. |
| Subpart S - Drawback Compliance Program |
| § 191.191 - Purpose. |
| § 191.192 - Certification for compliance program. |
| § 191.193 - Application procedure for compliance program. |
| § 191.194 - Action on application to participate in compliance program. |
| § 191.195 - Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback. |
| Appendix A to Part 191 - General Manufacturing Drawback Rulings |
| Appendix B to Part 191 - Sample Formats for Applications for Specific Manufacturing Drawback Rulings |