Home/CFR/Title 19/Part 191
FEDERAL · 19 CFR

Part 191 — Drawback

108 sections · Title 19: Customs Duties

§ 191.0Scope.
§ 191.0aClaims filed under NAFTA.
§ 191.1Authority of the Commissioner of CBP.
§ 191.2Definitions.
§ 191.3Duties, taxes, and fees subject or not subject to drawback.
§ 191.4Merchandise in which a U.S. Government interest exists.
§ 191.5Guantanamo Bay, insular possessions, trust territories.
§ 191.6Authority to sign drawback documents.
§ 191.7General manufacturing drawback ruling.
§ 191.8Specific manufacturing drawback ruling.
§ 191.9Agency.
§ 191.10Certificate of delivery.
§ 191.11Tradeoff.
§ 191.12Claim filed under incorrect provision.
§ 191.13Packaging materials.
§ 191.14Identification of merchandise or articles by accounting method.
§ 191.15Recordkeeping.
§ 191.21Direct identification drawback.
§ 191.22Substitution drawback.
§ 191.23Methods of claiming drawback.
§ 191.24Certificate of manufacture and delivery.
§ 191.25Destruction under Customs supervision.
§ 191.26Recordkeeping for manufacturing drawback.
§ 191.27Time limitations.
§ 191.28Person entitled to claim drawback.
§ 191.31Direct identification.
§ 191.32Substitution drawback.
§ 191.33Person entitled to claim drawback.
§ 191.34Certificate of delivery required.
§ 191.35Notice of intent to export; examination of merchandise.
§ 191.36Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
§ 191.37Destruction under Customs supervision.
§ 191.38Records.
§ 191.41Rejected merchandise drawback.
§ 191.42Procedures and supporting documentation.
§ 191.43Unused merchandise claim.
§ 191.44Destruction under Customs supervision.
§ 191.45Returned retail merchandise.
§ 191.51Completion of drawback claims.
§ 191.52Rejecting, perfecting or amending claims.
§ 191.53Restructuring of claims.
§ 191.61Verification of drawback claims.
§ 191.62Penalties.
§ 191.71Drawback on articles destroyed under Customs supervision.
§ 191.72Exportation procedures.
§ 191.73Export summary procedure.
§ 191.74Exportation by mail.
§ 191.75Exportation by the Government.
§ 191.76Landing certificate.
§ 191.81Liquidation.
§ 191.82Person entitled to claim drawback.
§ 191.83Person entitled to receive payment.
§ 191.84Protests.
§ 191.91Waiver of prior notice of intent to export.
§ 191.92Accelerated payment.
§ 191.93Combined applications.
§ 191.101Drawback allowance.
§ 191.102Procedure.
§ 191.103Additional requirements.
§ 191.104Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.
§ 191.105Liquidation.
§ 191.106Amount of drawback.
§ 191.111Drawback allowance.
§ 191.112Procedure.
§ 191.121Drawback allowance.
§ 191.122Procedure.
§ 191.123Refund of duties.
§ 191.131Drawback allowance.
§ 191.132Procedure.
§ 191.133Explanation of terms.
§ 191.141Drawback allowance.
§ 191.142Procedure.
§ 191.143Drawback entry.
§ 191.144Refund of duties.
§ 191.151Drawback allowance.
§ 191.152Merchandise released from Customs custody.
§ 191.153Continuous Customs custody.
§ 191.154Filing the entry.
§ 191.155Merchandise withdrawn from warehouse for exportation.
§ 191.156Bill of lading.
§ 191.157Landing certificates.
§ 191.158Procedures.
§ 191.159Amount of drawback.
§ 191.161Refund of taxes.
§ 191.162Procedure.
§ 191.163Documentation.
§ 191.164Return to Customs custody.
§ 191.165No exportation by mail.
§ 191.166Destruction of merchandise.
§ 191.167Liquidation.
§ 191.168Time limit for exportation or destruction.
§ 191.171General; drawback allowance.
§ 191.172Definitions.
§ 191.173Imported duty-paid derivatives (no manufacture).
§ 191.174Derivatives manufactured under 19 U.S.C. 1313(a) or (b).
§ 191.175Drawback claimant; maintenance of records.
§ 191.176Procedures for claims filed under 19 U.S.C. 1313(p).
§ 191.181Drawback allowance.
§ 191.182Zone-restricted merchandise.
§ 191.183Articles manufactured or produced in the United States.
§ 191.184Merchandise transferred from continuous Customs custody.
§ 191.185Unused 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.
§ 191.186Person entitled to claim drawback.
§ 191.191Purpose.
§ 191.192Certification for compliance program.
§ 191.193Application procedure for compliance program.
§ 191.194Action on application to participate in compliance program.
§ 191.195Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback.