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Code of Federal Regulations (Last Updated: November 8, 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 190 - Modernized Drawback |
| § 190.0 - Scope. |
| § 190.0a - Claims filed under NAFTA and USMCA. |
| Subpart A - General Provisions |
| § 190.1 - Authority of the Commissioner of CBP. |
| § 190.2 - Definitions. |
| § 190.3 - Duties, taxes, and fees subject or not subject to drawback. |
| § 190.4 - Merchandise in which a U.S. Government interest exists. |
| § 190.5 - Guantanamo Bay, insular possessions, trust territories. |
| § 190.6 - Authority to sign or electronically certify drawback documents. |
| § 190.7 - General manufacturing drawback ruling. |
| § 190.8 - Specific manufacturing drawback ruling. |
| § 190.9 - Agency. |
| § 190.10 - Transfer of merchandise. |
| § 190.11 - Valuation of merchandise. |
| § 190.12 - Claim filed under incorrect provision. |
| § 190.13 - Packaging materials. |
| § 190.14 - Identification of merchandise or articles by accounting method. |
| § 190.15 - Recordkeeping. |
| Subpart B - Manufacturing Drawback |
| § 190.21 - Direct identification manufacturing drawback. |
| § 190.22 - Substitution drawback. |
| § 190.23 - Methods and requirements for claiming drawback. |
| § 190.24 - Transfer of merchandise. |
| § 190.25 - Destruction under CBP supervision. |
| § 190.26 - Recordkeeping. |
| § 190.27 - Time limitations for manufacturing drawback. |
| § 190.28 - Person entitled to claim manufacturing drawback. |
| § 190.29 - Certification of bill of materials or formula. |
| Subpart C - Unused Merchandise Drawback |
| § 190.31 - Direct identification unused merchandise drawback. |
| § 190.32 - Substitution unused merchandise drawback. |
| § 190.33 - Person entitled to claim unused merchandise drawback. |
| § 190.34 - Transfer of merchandise. |
| § 190.35 - Notice of intent to export or destroy; examination of merchandise. |
| § 190.36 - Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback. |
| § 190.37 - Destruction under CBP supervision. |
| § 190.38 - Recordkeeping. |
| Subpart D - Rejected Merchandise |
| § 190.41 - Rejected merchandise drawback. |
| § 190.42 - Procedures and supporting documentation. |
| § 190.43 - Unused merchandise drawback claim. |
| § 190.44 - [Reserved] |
| § 190.45 - Returned retail merchandise. |
| Subpart E - Completion of Drawback Claims |
| § 190.51 - Completion of drawback claims. |
| § 190.52 - Rejecting, perfecting or amending claims. |
| § 190.53 - Restructuring of claims. |
| Subpart F - Verification of Claims |
| § 190.61 - Verification of drawback claims. |
| § 190.62 - Penalties. |
| § 190.63 - Liability for drawback claims. |
| Subpart G - Exportation and Destruction |
| § 190.71 - Drawback on articles destroyed under CBP supervision. |
| § 190.72 - Proof of exportation. |
| § 190.73 - Electronic proof of exportation. |
| § 190.74 - Exportation by mail. |
| § 190.75 - Exportation by the Government. |
| § 190.76 - [Reserved] |
| Subpart H - Liquidation and Protest of Drawback Entries |
| § 190.81 - Liquidation. |
| § 190.82 - Person entitled to claim drawback. |
| § 190.83 - Person entitled to receive payment. |
| § 190.84 - Protests. |
| Subpart I - Waiver of Prior Notice of Intent To Export or Destroy; Accelerated Payment of Drawback |
| § 190.91 - Waiver of prior notice of intent to export or destroy. |
| § 190.92 - Accelerated payment. |
| § 190.93 - Combined applications. |
| Subpart J - Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol |
| § 190.101 - Drawback allowance. |
| § 190.102 - Procedure. |
| § 190.103 - Additional requirements. |
| § 190.104 - Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates. |
| § 190.105 - Liquidation. |
| § 190.106 - Amount of drawback. |
| Subpart K - Supplies for Certain Vessels and Aircraft |
| § 190.111 - Drawback allowance. |
| § 190.112 - Procedure. |
| Subpart L - Meats Cured With Imported Salt |
| § 190.121 - Drawback allowance. |
| § 190.122 - Procedure. |
| § 190.123 - Refund of duties. |
| Subpart M - Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Account and Ownership |
| § 190.131 - Drawback allowance. |
| § 190.132 - Procedure. |
| § 190.133 - Explanation of terms. |
| Subpart N - Foreign-Built Jet Aircraft Engines Processed in the United States |
| § 190.141 - Drawback allowance. |
| § 190.142 - Procedure. |
| § 190.143 - Drawback entry. |
| § 190.144 - Refund of duties. |
| Subpart O - Merchandise Exported From Continuous CBP Custody |
| § 190.151 - Drawback allowance. |
| § 190.152 - Merchandise released from CBP custody. |
| § 190.153 - Continuous CBP custody. |
| § 190.154 - Filing the entry. |
| § 190.155 - Merchandise withdrawn from warehouse for exportation. |
| § 190.156 - Bill of lading. |
| § 190.157 - [Reserved] |
| § 190.158 - Procedures. |
| § 190.159 - Amount of drawback. |
| Subpart P - Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications |
| § 190.161 - Refund of taxes. |
| § 190.162 - Procedure. |
| § 190.163 - Documentation. |
| § 190.164 - Return to CBP custody. |
| § 190.165 - No exportation by mail. |
| § 190.166 - Destruction of merchandise. |
| § 190.167 - Liquidation. |
| § 190.168 - [Reserved] |
| Subpart Q - Substitution of Finished Petroleum Derivatives |
| § 190.171 - General; drawback allowance. |
| § 190.172 - Definitions. |
| § 190.173 - Imported duty-paid derivatives (no manufacture). |
| § 190.174 - Derivatives manufactured under 19 U.S.C. 1313(a) or (b). |
| § 190.175 - Drawback claimant; maintenance of records. |
| § 190.176 - Procedures for claims filed under 19 U.S.C. 1313(p). |
| Subpart R - Merchandise Transferred to a Foreign Trade Zone From Customs Territory |
| § 190.181 - Drawback allowance. |
| § 190.182 - Zone-restricted merchandise. |
| § 190.183 - Articles manufactured or produced in the United States. |
| § 190.184 - Merchandise transferred from continuous CBP custody. |
| § 190.186 - Person entitled to claim drawback. |
| Subpart S - Drawback Compliance Program |
| § 190.191 - Purpose. |
| § 190.192 - Certification for compliance program. |
| § 190.193 - Application procedure for compliance program. |
| § 190.194 - Action on application to participate in compliance program. |
| § 190.195 - 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 190 - General Manufacturing Drawback Rulings |
| Appendix B to Part 190 - Sample Formats for Applications for Specific Manufacturing Drawback Rulings |