19 CFR Part 191
PART 191—DRAWBACK
- PART 191—DRAWBACK
- Chapter I—U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
- § 191.0 Scope.
- § 191.0a Claims filed under NAFTA.
- Subpart A—General Provisions
- § 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.
- Subpart B—Manufacturing Drawback
- § 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.
- Subpart C—Unused Merchandise 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.
- Subpart D—Rejected Merchandise
- § 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.
- Subpart E—Completion of Drawback Claims
- § 191.51 Completion of drawback claims.
- § 191.52 Rejecting, perfecting or amending claims.
- § 191.53 Restructuring of claims.
- Subpart F—Verification of Claims
- § 191.61 Verification of drawback claims.
- § 191.62 Penalties.
- Subpart G—Exportation and Destruction
- § 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.
- Subpart H—Liquidation and Protest of Drawback Entries
- § 191.81 Liquidation.
- § 191.82 Person entitled to claim drawback.
- § 191.83 Person entitled to receive payment.
- § 191.84 Protests.
- Subpart I—Waiver of Prior Notice of Intent To Export; Accelerated Payment of Drawback
- § 191.91 Waiver of prior notice of intent to export.
- § 191.92 Accelerated payment.
- § 191.93 Combined applications.
- Subpart J—Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol
- § 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.
- Subpart K—Supplies for Certain Vessels and Aircraft
- § 191.111 Drawback allowance.
- § 191.112 Procedure.
- Subpart L—Meats Cured With Imported Salt
- § 191.121 Drawback allowance.
- § 191.122 Procedure.
- § 191.123 Refund of duties.
- Subpart M—Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Ownership and Account
- § 191.131 Drawback allowance.
- § 191.132 Procedure.
- § 191.133 Explanation of terms.
- Subpart N—Foreign-Built Jet Aircraft Engines Processed in the United States
- § 191.141 Drawback allowance.
- § 191.142 Procedure.
- § 191.143 Drawback entry.
- § 191.144 Refund of duties.
- Subpart O—Merchandise Exported From Continuous Customs Custody
- § 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.
- Subpart P—Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications
- § 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.
- Subpart Q—Substitution of Finished Petroleum Derivatives
- § 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).
- Subpart R—Merchandise Transferred to a Foreign Trade Zone From Customs Territory
- § 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.
- Subpart S—Drawback Compliance Program
- § 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.
- Appendix A to Part 191—General Manufacturing Drawback Rulings
- Appendix B to Part 191—Sample Formats for Applications for Specific Manufacturing Drawback Rulings
Feedback