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U.S. Code of Federal Regula...
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Title 19—Customs Duties
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CHAPTER I—U.S. CUSTOMS AND ...
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PART 190—MODERNIZED DRAWBACK
PART 190—MODERNIZED DRAWBACK
§ 190.0 - Scope.
§ 190.0a - Claims filed under NAFTA.
§ 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.
§ 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.
§ 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.
§ 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.
§ 190.51 - Completion of drawback claims.
§ 190.52 - Rejecting, perfecting or amending claims.
§ 190.53 - Restructuring of claims.
§ 190.61 - Verification of drawback claims.
§ 190.62 - Penalties.
§ 190.63 - Liability for drawback claims.
§ 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]
§ 190.81 - Liquidation.
§ 190.82 - Person entitled to claim drawback.
§ 190.83 - Person entitled to receive payment.
§ 190.84 - Protests.
§ 190.91 - Waiver of prior notice of intent to export or destroy.
§ 190.92 - Accelerated payment.
§ 190.93 - Combined applications.
§ 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.
§ 190.111 - Drawback allowance.
§ 190.112 - Procedure.
§ 190.121 - Drawback allowance.
§ 190.122 - Procedure.
§ 190.123 - Refund of duties.
§ 190.131 - Drawback allowance.
§ 190.132 - Procedure.
§ 190.133 - Explanation of terms.
§ 190.141 - Drawback allowance.
§ 190.142 - Procedure.
§ 190.143 - Drawback entry.
§ 190.144 - Refund of duties.
§ 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.
§ 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]
§ 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).
§ 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.
§ 190.185 - Unused merchandise drawback and merchandise not conforming to sample or specification, shipped without consent of the consignee, found to be defective as of the time of importation, or returned after retail sale.
§ 190.186 - Person entitled to claim drawback.
§ 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.