Daily eCFR

Subpart Ob—Claims for Drawback on Eligible Articles From the Virgin Islands

27 CFR Part 26 Subpart Ob

Citation27 CFR Part 26 Subpart Ob

ContainsSections § 26.306–§ 26.310

CorpusDaily eCFR

Displayed edition2026-08-05

Last updated2026-08-05

Subpart Ob—Claims for Drawback on Eligible Articles From the Virgin Islands

Sections

§ 26.306
§ 26.306 Drawback of tax.
§ 26.307
§ 26.307 Claimant registration.
§ 26.308
§ 26.308 Bonds.
§ 26.309
§ 26.309 Claims for drawback.
§ 26.310
§ 26.310 Records.

Authority19 U.S.C. 81c; 26 U.S.C. 5001, 5007, 5008, 5010, 5041, 5051, 5061, 5111-5114, 5121, 5122-5124, 5131-5132, 5207, 5232, 5271, 5275, 5301, 5314, 5555, 6001, 6038E, 6065, 6109, 6301, 6302, 6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 203, 205; 31 U.S.C. 9301, 9303, 9304, 9306.

SourceT.D. ATF-263, 52 FR 46595, Dec. 9, 1987, unless otherwise noted.