Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 19 - Customs Duties |
Chapter I - U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury |
Part 191 - Drawback |
Subpart R - Merchandise Transferred to a Foreign Trade Zone From Customs Territory |
§ 191.186 - Person entitled to claim drawback.
Latest version.
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§ 191.186 Person entitled to claim drawback.
The person named in the foreign trade zone operator's certification on the notice of transfer or the drawback entry, as applicable, shall be considered to be the transferor. Drawback may be claimed by, and paid to, the transferor.