Title 19

PART 191

Part 191 - Drawback

PART 191 - DRAWBACK Authority:5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1313, 1624;

§ 191.84 also issued under 19 U.S.C. 1514;

§§ 191.111, 191.112 also issued under 19 U.S.C. 1309;

§§ 191.151(a)(1), 191.153, 191.157, 191.159 also issued under 19 U.S.C. 1557;

§§ 191.182-191.186 also issued under 19 U.S.C. 81c;

§§ 191.191-191.195 also issued under 19 U.S.C. 1593a.

Source:T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.

19:2.0.1.1.29.0.2.1SECTION 191.0
   191.0 Scope.
19:2.0.1.1.29.0.2.2SECTION 191.0a
   191.0a Claims filed under NAFTA.
19:2.0.1.1.29.1SUBPART A
Subpart A - General Provisions
19:2.0.1.1.29.1.2.1SECTION 191.1
   191.1 Authority of the Commissioner of CBP.
19:2.0.1.1.29.1.2.2SECTION 191.2
   191.2 Definitions.
19:2.0.1.1.29.1.2.3SECTION 191.3
   191.3 Duties, taxes, and fees subject or not subject to drawback.
19:2.0.1.1.29.1.2.4SECTION 191.4
   191.4 Merchandise in which a U.S. Government interest exists.
19:2.0.1.1.29.1.2.5SECTION 191.5
   191.5 Guantanamo Bay, insular possessions, trust territories.
19:2.0.1.1.29.1.2.6SECTION 191.6
   191.6 Authority to sign drawback documents.
19:2.0.1.1.29.1.2.7SECTION 191.7
   191.7 General manufacturing drawback ruling.
19:2.0.1.1.29.1.2.8SECTION 191.8
   191.8 Specific manufacturing drawback ruling.
19:2.0.1.1.29.1.2.9SECTION 191.9
   191.9 Agency.
19:2.0.1.1.29.1.2.10SECTION 191.10
   191.10 Certificate of delivery.
19:2.0.1.1.29.1.2.11SECTION 191.11
   191.11 Tradeoff.
19:2.0.1.1.29.1.2.12SECTION 191.12
   191.12 Claim filed under incorrect provision.
19:2.0.1.1.29.1.2.13SECTION 191.13
   191.13 Packaging materials.
19:2.0.1.1.29.1.2.14SECTION 191.14
   191.14 Identification of merchandise or articles by accounting method.
19:2.0.1.1.29.1.2.15SECTION 191.15
   191.15 Recordkeeping.
19:2.0.1.1.29.2SUBPART B
Subpart B - Manufacturing Drawback
19:2.0.1.1.29.2.2.1SECTION 191.21
   191.21 Direct identification drawback.
19:2.0.1.1.29.2.2.2SECTION 191.22
   191.22 Substitution drawback.
19:2.0.1.1.29.2.2.3SECTION 191.23
   191.23 Methods of claiming drawback.
19:2.0.1.1.29.2.2.4SECTION 191.24
   191.24 Certificate of manufacture and delivery.
19:2.0.1.1.29.2.2.5SECTION 191.25
   191.25 Destruction under Customs supervision.
19:2.0.1.1.29.2.2.6SECTION 191.26
   191.26 Recordkeeping for manufacturing drawback.
19:2.0.1.1.29.2.2.7SECTION 191.27
   191.27 Time limitations.
19:2.0.1.1.29.2.2.8SECTION 191.28
   191.28 Person entitled to claim drawback.
19:2.0.1.1.29.3SUBPART C
Subpart C - Unused Merchandise Drawback
19:2.0.1.1.29.3.2.1SECTION 191.31
   191.31 Direct identification.
19:2.0.1.1.29.3.2.2SECTION 191.32
   191.32 Substitution drawback.
19:2.0.1.1.29.3.2.3SECTION 191.33
   191.33 Person entitled to claim drawback.
19:2.0.1.1.29.3.2.4SECTION 191.34
   191.34 Certificate of delivery required.
19:2.0.1.1.29.3.2.5SECTION 191.35
   191.35 Notice of intent to export; examination of merchandise.
19:2.0.1.1.29.3.2.6SECTION 191.36
   191.36 Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
19:2.0.1.1.29.3.2.7SECTION 191.37
   191.37 Destruction under Customs supervision.
19:2.0.1.1.29.3.2.8SECTION 191.38
   191.38 Records.
19:2.0.1.1.29.4SUBPART D
Subpart D - Rejected Merchandise
19:2.0.1.1.29.4.2.1SECTION 191.41
   191.41 Rejected merchandise drawback.
19:2.0.1.1.29.4.2.2SECTION 191.42
   191.42 Procedures and supporting documentation.
19:2.0.1.1.29.4.2.3SECTION 191.43
   191.43 Unused merchandise claim.
19:2.0.1.1.29.4.2.4SECTION 191.44
   191.44 Destruction under Customs supervision.
19:2.0.1.1.29.4.2.5SECTION 191.45
   191.45 Returned retail merchandise.
19:2.0.1.1.29.5SUBPART E
Subpart E - Completion of Drawback Claims
19:2.0.1.1.29.5.2.1SECTION 191.51
   191.51 Completion of drawback claims.
19:2.0.1.1.29.5.2.2SECTION 191.52
   191.52 Rejecting, perfecting or amending claims.
19:2.0.1.1.29.5.2.3SECTION 191.53
   191.53 Restructuring of claims.
19:2.0.1.1.29.6SUBPART F
Subpart F - Verification of Claims
19:2.0.1.1.29.6.2.1SECTION 191.61
   191.61 Verification of drawback claims.
19:2.0.1.1.29.6.2.2SECTION 191.62
   191.62 Penalties.
19:2.0.1.1.29.7SUBPART G
Subpart G - Exportation and Destruction
19:2.0.1.1.29.7.2.1SECTION 191.71
   191.71 Drawback on articles destroyed under Customs supervision.
19:2.0.1.1.29.7.2.2SECTION 191.72
   191.72 Exportation procedures.
19:2.0.1.1.29.7.2.3SECTION 191.73
   191.73 Export summary procedure.
19:2.0.1.1.29.7.2.4SECTION 191.74
   191.74 Exportation by mail.
19:2.0.1.1.29.7.2.5SECTION 191.75
   191.75 Exportation by the Government.
19:2.0.1.1.29.7.2.6SECTION 191.76
   191.76 Landing certificate.
19:2.0.1.1.29.8SUBPART H
Subpart H - Liquidation and Protest of Drawback Entries
19:2.0.1.1.29.8.2.1SECTION 191.81
   191.81 Liquidation.
19:2.0.1.1.29.8.2.2SECTION 191.82
   191.82 Person entitled to claim drawback.
19:2.0.1.1.29.8.2.3SECTION 191.83
   191.83 Person entitled to receive payment.
19:2.0.1.1.29.8.2.4SECTION 191.84
   191.84 Protests.
19:2.0.1.1.29.9SUBPART I
Subpart I - Waiver of Prior Notice of Intent To Export; Accelerated Payment of Drawback
19:2.0.1.1.29.9.2.1SECTION 191.91
   191.91 Waiver of prior notice of intent to export.
19:2.0.1.1.29.9.2.2SECTION 191.92
   191.92 Accelerated payment.
19:2.0.1.1.29.9.2.3SECTION 191.93
   191.93 Combined applications.
19:2.0.1.1.29.10SUBPART J
Subpart J - Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol
19:2.0.1.1.29.10.2.1SECTION 191.101
   191.101 Drawback allowance.
19:2.0.1.1.29.10.2.2SECTION 191.102
   191.102 Procedure.
19:2.0.1.1.29.10.2.3SECTION 191.103
   191.103 Additional requirements.
19:2.0.1.1.29.10.2.4SECTION 191.104
   191.104 Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.
19:2.0.1.1.29.10.2.5SECTION 191.105
   191.105 Liquidation.
19:2.0.1.1.29.10.2.6SECTION 191.106
   191.106 Amount of drawback.
19:2.0.1.1.29.11SUBPART K
Subpart K - Supplies for Certain Vessels and Aircraft
19:2.0.1.1.29.11.2.1SECTION 191.111
   191.111 Drawback allowance.
19:2.0.1.1.29.11.2.2SECTION 191.112
   191.112 Procedure.
19:2.0.1.1.29.12SUBPART L
Subpart L - Meats Cured With Imported Salt
19:2.0.1.1.29.12.2.1SECTION 191.121
   191.121 Drawback allowance.
19:2.0.1.1.29.12.2.2SECTION 191.122
   191.122 Procedure.
19:2.0.1.1.29.12.2.3SECTION 191.123
   191.123 Refund of duties.
19:2.0.1.1.29.13SUBPART M
Subpart M - Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Ownership and Account
19:2.0.1.1.29.13.2.1SECTION 191.131
   191.131 Drawback allowance.
19:2.0.1.1.29.13.2.2SECTION 191.132
   191.132 Procedure.
19:2.0.1.1.29.13.2.3SECTION 191.133
   191.133 Explanation of terms.
19:2.0.1.1.29.14SUBPART N
Subpart N - Foreign-Built Jet Aircraft Engines Processed in the United States
19:2.0.1.1.29.14.2.1SECTION 191.141
   191.141 Drawback allowance.
19:2.0.1.1.29.14.2.2SECTION 191.142
   191.142 Procedure.
19:2.0.1.1.29.14.2.3SECTION 191.143
   191.143 Drawback entry.
19:2.0.1.1.29.14.2.4SECTION 191.144
   191.144 Refund of duties.
19:2.0.1.1.29.15SUBPART O
Subpart O - Merchandise Exported From Continuous Customs Custody
19:2.0.1.1.29.15.2.1SECTION 191.151
   191.151 Drawback allowance.
19:2.0.1.1.29.15.2.2SECTION 191.152
   191.152 Merchandise released from Customs custody.
19:2.0.1.1.29.15.2.3SECTION 191.153
   191.153 Continuous Customs custody.
19:2.0.1.1.29.15.2.4SECTION 191.154
   191.154 Filing the entry.
19:2.0.1.1.29.15.2.5SECTION 191.155
   191.155 Merchandise withdrawn from warehouse for exportation.
19:2.0.1.1.29.15.2.6SECTION 191.156
   191.156 Bill of lading.
19:2.0.1.1.29.15.2.7SECTION 191.157
   191.157 Landing certificates.
19:2.0.1.1.29.15.2.8SECTION 191.158
   191.158 Procedures.
19:2.0.1.1.29.15.2.9SECTION 191.159
   191.159 Amount of drawback.
19:2.0.1.1.29.16SUBPART P
Subpart P - Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications
19:2.0.1.1.29.16.2.1SECTION 191.161
   191.161 Refund of taxes.
19:2.0.1.1.29.16.2.2SECTION 191.162
   191.162 Procedure.
19:2.0.1.1.29.16.2.3SECTION 191.163
   191.163 Documentation.
19:2.0.1.1.29.16.2.4SECTION 191.164
   191.164 Return to Customs custody.
19:2.0.1.1.29.16.2.5SECTION 191.165
   191.165 No exportation by mail.
19:2.0.1.1.29.16.2.6SECTION 191.166
   191.166 Destruction of merchandise.
19:2.0.1.1.29.16.2.7SECTION 191.167
   191.167 Liquidation.
19:2.0.1.1.29.16.2.8SECTION 191.168
   191.168 Time limit for exportation or destruction.
19:2.0.1.1.29.17SUBPART Q
Subpart Q - Substitution of Finished Petroleum Derivatives
19:2.0.1.1.29.17.2.1SECTION 191.171
   191.171 General; drawback allowance.
19:2.0.1.1.29.17.2.2SECTION 191.172
   191.172 Definitions.
19:2.0.1.1.29.17.2.3SECTION 191.173
   191.173 Imported duty-paid derivatives (no manufacture).
19:2.0.1.1.29.17.2.4SECTION 191.174
   191.174 Derivatives manufactured under 19 U.S.C. 1313(a) or (b).
19:2.0.1.1.29.17.2.5SECTION 191.175
   191.175 Drawback claimant; maintenance of records.
19:2.0.1.1.29.17.2.6SECTION 191.176
   191.176 Procedures for claims filed under 19 U.S.C. 1313(p).
19:2.0.1.1.29.18SUBPART R
Subpart R - Merchandise Transferred to a Foreign Trade Zone From Customs Territory
19:2.0.1.1.29.18.2.1SECTION 191.181
   191.181 Drawback allowance.
19:2.0.1.1.29.18.2.2SECTION 191.182
   191.182 Zone-restricted merchandise.
19:2.0.1.1.29.18.2.3SECTION 191.183
   191.183 Articles manufactured or produced in the United States.
19:2.0.1.1.29.18.2.4SECTION 191.184
   191.184 Merchandise transferred from continuous Customs custody.
19:2.0.1.1.29.18.2.5SECTION 191.185
   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.
19:2.0.1.1.29.18.2.6SECTION 191.186
   191.186 Person entitled to claim drawback.
19:2.0.1.1.29.19SUBPART S
Subpart S - Drawback Compliance Program
19:2.0.1.1.29.19.2.1SECTION 191.191
   191.191 Purpose.
19:2.0.1.1.29.19.2.2SECTION 191.192
   191.192 Certification for compliance program.
19:2.0.1.1.29.19.2.3SECTION 191.193
   191.193 Application procedure for compliance program.
19:2.0.1.1.29.19.2.4SECTION 191.194
   191.194 Action on application to participate in compliance program.
19:2.0.1.1.29.19.2.5SECTION 191.195
   191.195 Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback.
19:2.0.1.1.29.20SUBPART 0
19:2.0.1.1.29.21.2.1.13APPENDIX Appendix A
   Appendix A to Part 191 - General Manufacturing Drawback Rulings
19:2.0.1.1.29.21.2.1.14APPENDIX Appendix B
   Appendix B to Part 191 - Sample Formats for Applications for Specific Manufacturing Drawback Rulings