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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 191—DRAWBACK
PART 191—DRAWBACK
§ 191.0 - Scope.
§ 191.0a - Claims filed under NAFTA.
§ 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.
§ 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.
§ 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.
§ 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.
§ 191.51 - Completion of drawback claims.
§ 191.52 - Rejecting, perfecting or amending claims.
§ 191.53 - Restructuring of claims.
§ 191.61 - Verification of drawback claims.
§ 191.62 - Penalties.
§ 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.
§ 191.81 - Liquidation.
§ 191.82 - Person entitled to claim drawback.
§ 191.83 - Person entitled to receive payment.
§ 191.84 - Protests.
§ 191.91 - Waiver of prior notice of intent to export.
§ 191.92 - Accelerated payment.
§ 191.93 - Combined applications.
§ 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.
§ 191.111 - Drawback allowance.
§ 191.112 - Procedure.
§ 191.121 - Drawback allowance.
§ 191.122 - Procedure.
§ 191.123 - Refund of duties.
§ 191.131 - Drawback allowance.
§ 191.132 - Procedure.
§ 191.133 - Explanation of terms.
§ 191.141 - Drawback allowance.
§ 191.142 - Procedure.
§ 191.143 - Drawback entry.
§ 191.144 - Refund of duties.
§ 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.
§ 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.
§ 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).
§ 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.
§ 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.