Title 19

PART 190 Part 190 - Modernized Drawback

PART 190 - MODERNIZED 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;

§§ 190.2, 190.10, 190.15, 190.23, 190.38, 190.51 issued under 19 U.S.C. 1508;

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

§§ 190.111, 190.112 also issued under 19 U.S.C. 1309;

§§ 190.151(a)(1), 190.153, 190.157, 190.159 also issued under 19 U.S.C. 1557;

§§ 190.182-190.186 also issued under 19 U.S.C. 81c;

§§ 190.191-190.195 also issued under 19 U.S.C. 1593a.

Source:83 FR 64997, Dec. 18, 2018, unless otherwise noted.

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;
Source: 83 FR 64997, Dec. 18, 2018, unless otherwise noted.

19:2.0.1.1.28.0.2.1	SECTION 190.0	190.0 Scope.
19:2.0.1.1.28.0.2.2	SECTION 190.0a	190.0a Claims filed under NAFTA.
19:2.0.1.1.28.1	SUBPART A	Subpart A - General Provisions
19:2.0.1.1.28.1.2.1	SECTION 190.1	190.1 Authority of the Commissioner of CBP.
19:2.0.1.1.28.1.2.2	SECTION 190.2	190.2 Definitions.
19:2.0.1.1.28.1.2.3	SECTION 190.3	190.3 Duties, taxes, and fees subject or not subject to drawback.
19:2.0.1.1.28.1.2.4	SECTION 190.4	190.4 Merchandise in which a U.S. Government interest exists.
19:2.0.1.1.28.1.2.5	SECTION 190.5	190.5 Guantanamo Bay, insular possessions, trust territories.
19:2.0.1.1.28.1.2.6	SECTION 190.6	190.6 Authority to sign or electronically certify drawback documents.
19:2.0.1.1.28.1.2.7	SECTION 190.7	190.7 General manufacturing drawback ruling.
19:2.0.1.1.28.1.2.8	SECTION 190.8	190.8 Specific manufacturing drawback ruling.
19:2.0.1.1.28.1.2.9	SECTION 190.9	190.9 Agency.
19:2.0.1.1.28.1.2.10	SECTION 190.10	190.10 Transfer of merchandise.
19:2.0.1.1.28.1.2.11	SECTION 190.11	190.11 Valuation of merchandise.
19:2.0.1.1.28.1.2.12	SECTION 190.12	190.12 Claim filed under incorrect provision.
19:2.0.1.1.28.1.2.13	SECTION 190.13	190.13 Packaging materials.
19:2.0.1.1.28.1.2.14	SECTION 190.14	190.14 Identification of merchandise or articles by accounting method.
19:2.0.1.1.28.1.2.15	SECTION 190.15	190.15 Recordkeeping.
19:2.0.1.1.28.2	SUBPART B	Subpart B - Manufacturing Drawback
19:2.0.1.1.28.2.2.1	SECTION 190.21	190.21 Direct identification manufacturing drawback.
19:2.0.1.1.28.2.2.2	SECTION 190.22	190.22 Substitution drawback.
19:2.0.1.1.28.2.2.3	SECTION 190.23	190.23 Methods and requirements for claiming drawback.
19:2.0.1.1.28.2.2.4	SECTION 190.24	190.24 Transfer of merchandise.
19:2.0.1.1.28.2.2.5	SECTION 190.25	190.25 Destruction under CBP supervision.
19:2.0.1.1.28.2.2.6	SECTION 190.26	190.26 Recordkeeping.
19:2.0.1.1.28.2.2.7	SECTION 190.27	190.27 Time limitations for manufacturing drawback.
19:2.0.1.1.28.2.2.8	SECTION 190.28	190.28 Person entitled to claim manufacturing drawback.
19:2.0.1.1.28.2.2.9	SECTION 190.29	190.29 Certification of bill of materials or formula.
19:2.0.1.1.28.3	SUBPART C	Subpart C - Unused Merchandise Drawback
19:2.0.1.1.28.3.2.1	SECTION 190.31	190.31 Direct identification unused merchandise drawback.
19:2.0.1.1.28.3.2.2	SECTION 190.32	190.32 Substitution unused merchandise drawback.
19:2.0.1.1.28.3.2.3	SECTION 190.33	190.33 Person entitled to claim unused merchandise drawback.
19:2.0.1.1.28.3.2.4	SECTION 190.34	190.34 Transfer of merchandise.
19:2.0.1.1.28.3.2.5	SECTION 190.35	190.35 Notice of intent to export or destroy; examination of merchandise.
19:2.0.1.1.28.3.2.6	SECTION 190.36	190.36 Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
19:2.0.1.1.28.3.2.7	SECTION 190.37	190.37 Destruction under CBP supervision.
19:2.0.1.1.28.3.2.8	SECTION 190.38	190.38 Recordkeeping.
19:2.0.1.1.28.4	SUBPART D	Subpart D - Rejected Merchandise
19:2.0.1.1.28.4.2.1	SECTION 190.41	190.41 Rejected merchandise drawback.
19:2.0.1.1.28.4.2.2	SECTION 190.42	190.42 Procedures and supporting documentation.
19:2.0.1.1.28.4.2.3	SECTION 190.43	190.43 Unused merchandise drawback claim.
19:2.0.1.1.28.4.2.4	SECTION 190.44	190.44 [Reserved]
19:2.0.1.1.28.4.2.5	SECTION 190.45	190.45 Returned retail merchandise.
19:2.0.1.1.28.5	SUBPART E	Subpart E - Completion of Drawback Claims
19:2.0.1.1.28.5.2.1	SECTION 190.51	190.51 Completion of drawback claims.
19:2.0.1.1.28.5.2.2	SECTION 190.52	190.52 Rejecting, perfecting or amending claims.
19:2.0.1.1.28.5.2.3	SECTION 190.53	190.53 Restructuring of claims.
19:2.0.1.1.28.6	SUBPART F	Subpart F - Verification of Claims
19:2.0.1.1.28.6.2.1	SECTION 190.61	190.61 Verification of drawback claims.
19:2.0.1.1.28.6.2.2	SECTION 190.62	190.62 Penalties.
19:2.0.1.1.28.6.2.3	SECTION 190.63	190.63 Liability for drawback claims.
19:2.0.1.1.28.7	SUBPART G	Subpart G - Exportation and Destruction
19:2.0.1.1.28.7.2.1	SECTION 190.71	190.71 Drawback on articles destroyed under CBP supervision.
19:2.0.1.1.28.7.2.2	SECTION 190.72	190.72 Proof of exportation.
19:2.0.1.1.28.7.2.3	SECTION 190.73	190.73 Electronic proof of exportation.
19:2.0.1.1.28.7.2.4	SECTION 190.74	190.74 Exportation by mail.
19:2.0.1.1.28.7.2.5	SECTION 190.75	190.75 Exportation by the Government.
19:2.0.1.1.28.7.2.6	SECTION 190.76	190.76 [Reserved]
19:2.0.1.1.28.8	SUBPART H	Subpart H - Liquidation and Protest of Drawback Entries
19:2.0.1.1.28.8.2.1	SECTION 190.81	190.81 Liquidation.
19:2.0.1.1.28.8.2.2	SECTION 190.82	190.82 Person entitled to claim drawback.
19:2.0.1.1.28.8.2.3	SECTION 190.83	190.83 Person entitled to receive payment.
19:2.0.1.1.28.8.2.4	SECTION 190.84	190.84 Protests.
19:2.0.1.1.28.9	SUBPART I	Subpart I - Waiver of Prior Notice of Intent To Export or Destroy; Accelerated Payment of Drawback
19:2.0.1.1.28.9.2.1	SECTION 190.91	190.91 Waiver of prior notice of intent to export or destroy.
19:2.0.1.1.28.9.2.2	SECTION 190.92	190.92 Accelerated payment.
19:2.0.1.1.28.9.2.3	SECTION 190.93	190.93 Combined applications.
19:2.0.1.1.28.10	SUBPART J	Subpart J - Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol
19:2.0.1.1.28.10.2.1	SECTION 190.101	190.101 Drawback allowance.
19:2.0.1.1.28.10.2.2	SECTION 190.102	190.102 Procedure.
19:2.0.1.1.28.10.2.3	SECTION 190.103	190.103 Additional requirements.
19:2.0.1.1.28.10.2.4	SECTION 190.104	190.104 Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.
19:2.0.1.1.28.10.2.5	SECTION 190.105	190.105 Liquidation.
19:2.0.1.1.28.10.2.6	SECTION 190.106	190.106 Amount of drawback.
19:2.0.1.1.28.11	SUBPART K	Subpart K - Supplies for Certain Vessels and Aircraft
19:2.0.1.1.28.11.2.1	SECTION 190.111	190.111 Drawback allowance.
19:2.0.1.1.28.11.2.2	SECTION 190.112	190.112 Procedure.
19:2.0.1.1.28.12	SUBPART L	Subpart L - Meats Cured With Imported Salt
19:2.0.1.1.28.12.2.1	SECTION 190.121	190.121 Drawback allowance.
19:2.0.1.1.28.12.2.2	SECTION 190.122	190.122 Procedure.
19:2.0.1.1.28.12.2.3	SECTION 190.123	190.123 Refund of duties.
19:2.0.1.1.28.13	SUBPART M	Subpart M - Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Account and Ownership
19:2.0.1.1.28.13.2.1	SECTION 190.131	190.131 Drawback allowance.
19:2.0.1.1.28.13.2.2	SECTION 190.132	190.132 Procedure.
19:2.0.1.1.28.13.2.3	SECTION 190.133	190.133 Explanation of terms.
19:2.0.1.1.28.14	SUBPART N	Subpart N - Foreign-Built Jet Aircraft Engines Processed in the United States
19:2.0.1.1.28.14.2.1	SECTION 190.141	190.141 Drawback allowance.
19:2.0.1.1.28.14.2.2	SECTION 190.142	190.142 Procedure.
19:2.0.1.1.28.14.2.3	SECTION 190.143	190.143 Drawback entry.
19:2.0.1.1.28.14.2.4	SECTION 190.144	190.144 Refund of duties.
19:2.0.1.1.28.15	SUBPART O	Subpart O - Merchandise Exported From Continuous CBP Custody
19:2.0.1.1.28.15.2.1	SECTION 190.151	190.151 Drawback allowance.
19:2.0.1.1.28.15.2.2	SECTION 190.152	190.152 Merchandise released from CBP custody.
19:2.0.1.1.28.15.2.3	SECTION 190.153	190.153 Continuous CBP custody.
19:2.0.1.1.28.15.2.4	SECTION 190.154	190.154 Filing the entry.
19:2.0.1.1.28.15.2.5	SECTION 190.155	190.155 Merchandise withdrawn from warehouse for exportation.
19:2.0.1.1.28.15.2.6	SECTION 190.156	190.156 Bill of lading.
19:2.0.1.1.28.15.2.7	SECTION 190.157	190.157 [Reserved]
19:2.0.1.1.28.15.2.8	SECTION 190.158	190.158 Procedures.
19:2.0.1.1.28.15.2.9	SECTION 190.159	190.159 Amount of drawback.
19:2.0.1.1.28.16	SUBPART P	Subpart P - Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications
19:2.0.1.1.28.16.2.1	SECTION 190.161	190.161 Refund of taxes.
19:2.0.1.1.28.16.2.2	SECTION 190.162	190.162 Procedure.
19:2.0.1.1.28.16.2.3	SECTION 190.163	190.163 Documentation.
19:2.0.1.1.28.16.2.4	SECTION 190.164	190.164 Return to CBP custody.
19:2.0.1.1.28.16.2.5	SECTION 190.165	190.165 No exportation by mail.
19:2.0.1.1.28.16.2.6	SECTION 190.166	190.166 Destruction of merchandise.
19:2.0.1.1.28.16.2.7	SECTION 190.167	190.167 Liquidation.
19:2.0.1.1.28.16.2.8	SECTION 190.168	190.168 [Reserved]
19:2.0.1.1.28.17	SUBPART Q	Subpart Q - Substitution of Finished Petroleum Derivatives
19:2.0.1.1.28.17.2.1	SECTION 190.171	190.171 General; drawback allowance.
19:2.0.1.1.28.17.2.2	SECTION 190.172	190.172 Definitions.
19:2.0.1.1.28.17.2.3	SECTION 190.173	190.173 Imported duty-paid derivatives (no manufacture).
19:2.0.1.1.28.17.2.4	SECTION 190.174	190.174 Derivatives manufactured under 19 U.S.C. 1313(a) or (b).
19:2.0.1.1.28.17.2.5	SECTION 190.175	190.175 Drawback claimant; maintenance of records.
19:2.0.1.1.28.17.2.6	SECTION 190.176	190.176 Procedures for claims filed under 19 U.S.C. 1313(p).
19:2.0.1.1.28.18	SUBPART R	Subpart R - Merchandise Transferred to a Foreign Trade Zone From Customs Territory
19:2.0.1.1.28.18.2.1	SECTION 190.181	190.181 Drawback allowance.
19:2.0.1.1.28.18.2.2	SECTION 190.182	190.182 Zone-restricted merchandise.
19:2.0.1.1.28.18.2.3	SECTION 190.183	190.183 Articles manufactured or produced in the United States.
19:2.0.1.1.28.18.2.4	SECTION 190.184	190.184 Merchandise transferred from continuous CBP custody.
19:2.0.1.1.28.18.2.5	SECTION 190.185	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.
19:2.0.1.1.28.18.2.6	SECTION 190.186	190.186 Person entitled to claim drawback.
19:2.0.1.1.28.19	SUBPART S	Subpart S - Drawback Compliance Program
19:2.0.1.1.28.19.2.1	SECTION 190.191	190.191 Purpose.
19:2.0.1.1.28.19.2.2	SECTION 190.192	190.192 Certification for compliance program.
19:2.0.1.1.28.19.2.3	SECTION 190.193	190.193 Application procedure for compliance program.
19:2.0.1.1.28.19.2.4	SECTION 190.194	190.194 Action on application to participate in compliance program.
19:2.0.1.1.28.19.2.5	SECTION 190.195	190.195 Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback.
19:2.0.1.1.28.19.2.6.11	APPENDIX Appendix A	Appendix A to Part 190 - General Manufacturing Drawback Rulings
19:2.0.1.1.28.19.2.6.12	APPENDIX Appendix B	Appendix B to Part 190 - Sample Formats for Applications for Specific Manufacturing Drawback Rulings