19 CFR Part 190
PART 190—MODERNIZED DRAWBACK
- PART 190—MODERNIZED DRAWBACK
- Chapter I—U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
- § 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.
- § 190.185 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.
- 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
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