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.

19:2.0.1.1.27.0.2.1SECTION 190.0
   190.0 Scope.
19:2.0.1.1.27.0.2.2SECTION 190.0a
   190.0a Claims filed under NAFTA.
19:2.0.1.1.27.1SUBPART A
Subpart A - General Provisions
19:2.0.1.1.27.1.2.1SECTION 190.1
   190.1 Authority of the Commissioner of CBP.
19:2.0.1.1.27.1.2.2SECTION 190.2
   190.2 Definitions.
19:2.0.1.1.27.1.2.3SECTION 190.3
   190.3 Duties, taxes, and fees subject or not subject to drawback.
19:2.0.1.1.27.1.2.4SECTION 190.4
   190.4 Merchandise in which a U.S. Government interest exists.
19:2.0.1.1.27.1.2.5SECTION 190.5
   190.5 Guantanamo Bay, insular possessions, trust territories.
19:2.0.1.1.27.1.2.6SECTION 190.6
   190.6 Authority to sign or electronically certify drawback documents.
19:2.0.1.1.27.1.2.7SECTION 190.7
   190.7 General manufacturing drawback ruling.
19:2.0.1.1.27.1.2.8SECTION 190.8
   190.8 Specific manufacturing drawback ruling.
19:2.0.1.1.27.1.2.9SECTION 190.9
   190.9 Agency.
19:2.0.1.1.27.1.2.10SECTION 190.10
   190.10 Transfer of merchandise.
19:2.0.1.1.27.1.2.11SECTION 190.11
   190.11 Valuation of merchandise.
19:2.0.1.1.27.1.2.12SECTION 190.12
   190.12 Claim filed under incorrect provision.
19:2.0.1.1.27.1.2.13SECTION 190.13
   190.13 Packaging materials.
19:2.0.1.1.27.1.2.14SECTION 190.14
   190.14 Identification of merchandise or articles by accounting method.
19:2.0.1.1.27.1.2.15SECTION 190.15
   190.15 Recordkeeping.
19:2.0.1.1.27.2SUBPART B
Subpart B - Manufacturing Drawback
19:2.0.1.1.27.2.2.1SECTION 190.21
   190.21 Direct identification manufacturing drawback.
19:2.0.1.1.27.2.2.2SECTION 190.22
   190.22 Substitution drawback.
19:2.0.1.1.27.2.2.3SECTION 190.23
   190.23 Methods and requirements for claiming drawback.
19:2.0.1.1.27.2.2.4SECTION 190.24
   190.24 Transfer of merchandise.
19:2.0.1.1.27.2.2.5SECTION 190.25
   190.25 Destruction under CBP supervision.
19:2.0.1.1.27.2.2.6SECTION 190.26
   190.26 Recordkeeping.
19:2.0.1.1.27.2.2.7SECTION 190.27
   190.27 Time limitations for manufacturing drawback.
19:2.0.1.1.27.2.2.8SECTION 190.28
   190.28 Person entitled to claim manufacturing drawback.
19:2.0.1.1.27.2.2.9SECTION 190.29
   190.29 Certification of bill of materials or formula.
19:2.0.1.1.27.3SUBPART C
Subpart C - Unused Merchandise Drawback
19:2.0.1.1.27.3.2.1SECTION 190.31
   190.31 Direct identification unused merchandise drawback.
19:2.0.1.1.27.3.2.2SECTION 190.32
   190.32 Substitution unused merchandise drawback.
19:2.0.1.1.27.3.2.3SECTION 190.33
   190.33 Person entitled to claim unused merchandise drawback.
19:2.0.1.1.27.3.2.4SECTION 190.34
   190.34 Transfer of merchandise.
19:2.0.1.1.27.3.2.5SECTION 190.35
   190.35 Notice of intent to export or destroy; examination of merchandise.
19:2.0.1.1.27.3.2.6SECTION 190.36
   190.36 Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
19:2.0.1.1.27.3.2.7SECTION 190.37
   190.37 Destruction under CBP supervision.
19:2.0.1.1.27.3.2.8SECTION 190.38
   190.38 Recordkeeping.
19:2.0.1.1.27.4SUBPART D
Subpart D - Rejected Merchandise
19:2.0.1.1.27.4.2.1SECTION 190.41
   190.41 Rejected merchandise drawback.
19:2.0.1.1.27.4.2.2SECTION 190.42
   190.42 Procedures and supporting documentation.
19:2.0.1.1.27.4.2.3SECTION 190.43
   190.43 Unused merchandise drawback claim.
19:2.0.1.1.27.4.2.4SECTION 190.44
   190.44 [Reserved]
19:2.0.1.1.27.4.2.5SECTION 190.45
   190.45 Returned retail merchandise.
19:2.0.1.1.27.5SUBPART E
Subpart E - Completion of Drawback Claims
19:2.0.1.1.27.5.2.1SECTION 190.51
   190.51 Completion of drawback claims.
19:2.0.1.1.27.5.2.2SECTION 190.52
   190.52 Rejecting, perfecting or amending claims.
19:2.0.1.1.27.5.2.3SECTION 190.53
   190.53 Restructuring of claims.
19:2.0.1.1.27.6SUBPART F
Subpart F - Verification of Claims
19:2.0.1.1.27.6.2.1SECTION 190.61
   190.61 Verification of drawback claims.
19:2.0.1.1.27.6.2.2SECTION 190.62
   190.62 Penalties.
19:2.0.1.1.27.6.2.3SECTION 190.63
   190.63 Liability for drawback claims.
19:2.0.1.1.27.7SUBPART G
Subpart G - Exportation and Destruction
19:2.0.1.1.27.7.2.1SECTION 190.71
   190.71 Drawback on articles destroyed under CBP supervision.
19:2.0.1.1.27.7.2.2SECTION 190.72
   190.72 Proof of exportation.
19:2.0.1.1.27.7.2.3SECTION 190.73
   190.73 Electronic proof of exportation.
19:2.0.1.1.27.7.2.4SECTION 190.74
   190.74 Exportation by mail.
19:2.0.1.1.27.7.2.5SECTION 190.75
   190.75 Exportation by the Government.
19:2.0.1.1.27.7.2.6SECTION 190.76
   190.76 [Reserved]
19:2.0.1.1.27.8SUBPART H
Subpart H - Liquidation and Protest of Drawback Entries
19:2.0.1.1.27.8.2.1SECTION 190.81
   190.81 Liquidation.
19:2.0.1.1.27.8.2.2SECTION 190.82
   190.82 Person entitled to claim drawback.
19:2.0.1.1.27.8.2.3SECTION 190.83
   190.83 Person entitled to receive payment.
19:2.0.1.1.27.8.2.4SECTION 190.84
   190.84 Protests.
19:2.0.1.1.27.9SUBPART I
Subpart I - Waiver of Prior Notice of Intent To Export or Destroy; Accelerated Payment of Drawback
19:2.0.1.1.27.9.2.1SECTION 190.91
   190.91 Waiver of prior notice of intent to export or destroy.
19:2.0.1.1.27.9.2.2SECTION 190.92
   190.92 Accelerated payment.
19:2.0.1.1.27.9.2.3SECTION 190.93
   190.93 Combined applications.
19:2.0.1.1.27.10SUBPART J
Subpart J - Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol
19:2.0.1.1.27.10.2.1SECTION 190.101
   190.101 Drawback allowance.
19:2.0.1.1.27.10.2.2SECTION 190.102
   190.102 Procedure.
19:2.0.1.1.27.10.2.3SECTION 190.103
   190.103 Additional requirements.
19:2.0.1.1.27.10.2.4SECTION 190.104
   190.104 Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.
19:2.0.1.1.27.10.2.5SECTION 190.105
   190.105 Liquidation.
19:2.0.1.1.27.10.2.6SECTION 190.106
   190.106 Amount of drawback.
19:2.0.1.1.27.11SUBPART K
Subpart K - Supplies for Certain Vessels and Aircraft
19:2.0.1.1.27.11.2.1SECTION 190.111
   190.111 Drawback allowance.
19:2.0.1.1.27.11.2.2SECTION 190.112
   190.112 Procedure.
19:2.0.1.1.27.12SUBPART L
Subpart L - Meats Cured With Imported Salt
19:2.0.1.1.27.12.2.1SECTION 190.121
   190.121 Drawback allowance.
19:2.0.1.1.27.12.2.2SECTION 190.122
   190.122 Procedure.
19:2.0.1.1.27.12.2.3SECTION 190.123
   190.123 Refund of duties.
19:2.0.1.1.27.13SUBPART M
Subpart M - Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Account and Ownership
19:2.0.1.1.27.13.2.1SECTION 190.131
   190.131 Drawback allowance.
19:2.0.1.1.27.13.2.2SECTION 190.132
   190.132 Procedure.
19:2.0.1.1.27.13.2.3SECTION 190.133
   190.133 Explanation of terms.
19:2.0.1.1.27.14SUBPART N
Subpart N - Foreign-Built Jet Aircraft Engines Processed in the United States
19:2.0.1.1.27.14.2.1SECTION 190.141
   190.141 Drawback allowance.
19:2.0.1.1.27.14.2.2SECTION 190.142
   190.142 Procedure.
19:2.0.1.1.27.14.2.3SECTION 190.143
   190.143 Drawback entry.
19:2.0.1.1.27.14.2.4SECTION 190.144
   190.144 Refund of duties.
19:2.0.1.1.27.15SUBPART O
Subpart O - Merchandise Exported From Continuous CBP Custody
19:2.0.1.1.27.15.2.1SECTION 190.151
   190.151 Drawback allowance.
19:2.0.1.1.27.15.2.2SECTION 190.152
   190.152 Merchandise released from CBP custody.
19:2.0.1.1.27.15.2.3SECTION 190.153
   190.153 Continuous CBP custody.
19:2.0.1.1.27.15.2.4SECTION 190.154
   190.154 Filing the entry.
19:2.0.1.1.27.15.2.5SECTION 190.155
   190.155 Merchandise withdrawn from warehouse for exportation.
19:2.0.1.1.27.15.2.6SECTION 190.156
   190.156 Bill of lading.
19:2.0.1.1.27.15.2.7SECTION 190.157
   190.157 [Reserved]
19:2.0.1.1.27.15.2.8SECTION 190.158
   190.158 Procedures.
19:2.0.1.1.27.15.2.9SECTION 190.159
   190.159 Amount of drawback.
19:2.0.1.1.27.16SUBPART P
Subpart P - Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications
19:2.0.1.1.27.16.2.1SECTION 190.161
   190.161 Refund of taxes.
19:2.0.1.1.27.16.2.2SECTION 190.162
   190.162 Procedure.
19:2.0.1.1.27.16.2.3SECTION 190.163
   190.163 Documentation.
19:2.0.1.1.27.16.2.4SECTION 190.164
   190.164 Return to CBP custody.
19:2.0.1.1.27.16.2.5SECTION 190.165
   190.165 No exportation by mail.
19:2.0.1.1.27.16.2.6SECTION 190.166
   190.166 Destruction of merchandise.
19:2.0.1.1.27.16.2.7SECTION 190.167
   190.167 Liquidation.
19:2.0.1.1.27.16.2.8SECTION 190.168
   190.168 [Reserved]
19:2.0.1.1.27.17SUBPART Q
Subpart Q - Substitution of Finished Petroleum Derivatives
19:2.0.1.1.27.17.2.1SECTION 190.171
   190.171 General; drawback allowance.
19:2.0.1.1.27.17.2.2SECTION 190.172
   190.172 Definitions.
19:2.0.1.1.27.17.2.3SECTION 190.173
   190.173 Imported duty-paid derivatives (no manufacture).
19:2.0.1.1.27.17.2.4SECTION 190.174
   190.174 Derivatives manufactured under 19 U.S.C. 1313(a) or (b).
19:2.0.1.1.27.17.2.5SECTION 190.175
   190.175 Drawback claimant; maintenance of records.
19:2.0.1.1.27.17.2.6SECTION 190.176
   190.176 Procedures for claims filed under 19 U.S.C. 1313(p).
19:2.0.1.1.27.18SUBPART R
Subpart R - Merchandise Transferred to a Foreign Trade Zone From Customs Territory
19:2.0.1.1.27.18.2.1SECTION 190.181
   190.181 Drawback allowance.
19:2.0.1.1.27.18.2.2SECTION 190.182
   190.182 Zone-restricted merchandise.
19:2.0.1.1.27.18.2.3SECTION 190.183
   190.183 Articles manufactured or produced in the United States.
19:2.0.1.1.27.18.2.4SECTION 190.184
   190.184 Merchandise transferred from continuous CBP custody.
19:2.0.1.1.27.18.2.5SECTION 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.
19:2.0.1.1.27.18.2.6SECTION 190.186
   190.186 Person entitled to claim drawback.
19:2.0.1.1.27.19SUBPART S
Subpart S - Drawback Compliance Program
19:2.0.1.1.27.19.2.1SECTION 190.191
   190.191 Purpose.
19:2.0.1.1.27.19.2.2SECTION 190.192
   190.192 Certification for compliance program.
19:2.0.1.1.27.19.2.3SECTION 190.193
   190.193 Application procedure for compliance program.
19:2.0.1.1.27.19.2.4SECTION 190.194
   190.194 Action on application to participate in compliance program.
19:2.0.1.1.27.19.2.5SECTION 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.
19:2.0.1.1.27.19.2.6.10APPENDIX Appendix A
   Appendix A to Part 190 - General Manufacturing Drawback Rulings
19:2.0.1.1.27.19.2.6.11APPENDIX Appendix B
   Appendix B to Part 190 - Sample Formats for Applications for Specific Manufacturing Drawback Rulings