Title 19, Part 190 — Modernized Drawback
110 sections
Section 190.0
Scope.
Section 190.0a
Claims filed under NAFTA and USMCA.
Section 190.1
Authority of the Commissioner of CBP.
Section 190.2
Definitions.
Section 190.3
Duties, taxes, and fees subject or not subject to drawback.
Section 190.4
Merchandise in which a U.S. Government interest exists.
Section 190.5
Guantanamo Bay, insular possessions, trust territories.
Section 190.6
Authority to sign or electronically certify drawback documents.
Section 190.7
General manufacturing drawback ruling.
Section 190.8
Specific manufacturing drawback ruling.
Section 190.9
Agency.
Section 190.10
Transfer of merchandise.
Section 190.11
Valuation of merchandise.
Section 190.12
Claim filed under incorrect provision.
Section 190.13
Packaging materials.
Section 190.14
Identification of merchandise or articles by accounting method.
Section 190.15
Recordkeeping.
Section 190.21
Direct identification manufacturing drawback.
Section 190.22
Substitution drawback.
Section 190.23
Methods and requirements for claiming drawback.
Section 190.24
Transfer of merchandise.
Section 190.25
Destruction under CBP supervision.
Section 190.26
Recordkeeping.
Section 190.27
Time limitations for manufacturing drawback.
Section 190.28
Person entitled to claim manufacturing drawback.
Section 190.29
Certification of bill of materials or formula.
Section 190.31
Direct identification unused merchandise drawback.
Section 190.32
Substitution unused merchandise drawback.
Section 190.33
Person entitled to claim unused merchandise drawback.
Section 190.34
Transfer of merchandise.
Section 190.35
Notice of intent to export or destroy; examination of merchandise.
Section 190.36
Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
Section 190.37
Destruction under CBP supervision.
Section 190.38
Recordkeeping.
Section 190.41
Rejected merchandise drawback.
Section 190.42
Procedures and supporting documentation.
Section 190.43
Unused merchandise drawback claim.
Section 190.44
[Reserved]
Section 190.45
Returned retail merchandise.
Section 190.51
Completion of drawback claims.
Section 190.52
Rejecting, perfecting or amending claims.
Section 190.53
Restructuring of claims.
Section 190.61
Verification of drawback claims.
Section 190.62
Penalties.
Section 190.63
Liability for drawback claims.
Section 190.71
Drawback on articles destroyed under CBP supervision.
Section 190.72
Proof of exportation.
Section 190.73
Electronic proof of exportation.
Section 190.74
Exportation by mail.
Section 190.75
Exportation by the Government.
Section 190.76
[Reserved]
Section 190.81
Liquidation.
Section 190.82
Person entitled to claim drawback.
Section 190.83
Person entitled to receive payment.
Section 190.84
Protests.
Section 190.91
Waiver of prior notice of intent to export or destroy.
Section 190.92
Accelerated payment.
Section 190.93
Combined applications.
Section 190.101
Drawback allowance.
Section 190.102
Procedure.
Section 190.103
Additional requirements.
Section 190.104
Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.
Section 190.105
Liquidation.
Section 190.106
Amount of drawback.
Section 190.111
Drawback allowance.
Section 190.112
Procedure.
Section 190.121
Drawback allowance.
Section 190.122
Procedure.
Section 190.123
Refund of duties.
Section 190.131
Drawback allowance.
Section 190.132
Procedure.
Section 190.133
Explanation of terms.
Section 190.141
Drawback allowance.
Section 190.142
Procedure.
Section 190.143
Drawback entry.
Section 190.144
Refund of duties.
Section 190.151
Drawback allowance.
Section 190.152
Merchandise released from CBP custody.
Section 190.153
Continuous CBP custody.
Section 190.154
Filing the entry.
Section 190.155
Merchandise withdrawn from warehouse for exportation.
Section 190.156
Bill of lading.
Section 190.157
[Reserved]
Section 190.158
Procedures.
Section 190.159
Amount of drawback.
Section 190.161
Refund of taxes.
Section 190.162
Procedure.
Section 190.163
Documentation.
Section 190.164
Return to CBP custody.
Section 190.165
No exportation by mail.
Section 190.166
Destruction of merchandise.
Section 190.167
Liquidation.
Section 190.168
[Reserved]
Section 190.171
General; drawback allowance.
Section 190.172
Definitions.
Section 190.173
Imported duty-paid derivatives (no manufacture).
Section 190.174
Derivatives manufactured under 19 U.S.C. 1313(a) or (b).
Section 190.175
Drawback claimant; maintenance of records.
Section 190.176
Procedures for claims filed under 19 U.S.C. 1313(p).
Section 190.181
Drawback allowance.
Section 190.182
Zone-restricted merchandise.
Section 190.183
Articles manufactured or produced in the United States.
Section 190.184
Merchandise transferred from continuous CBP custody.
Section 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.
Section 190.186
Person entitled to claim drawback.
Section 190.191
Purpose.
Section 190.192
Certification for compliance program.
Section 190.193
Application procedure for compliance program.
Section 190.194
Action on application to participate in compliance program.
Section 190.195
Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback.