19 CFR § 190.143 - Drawback entry.

---
identifier: "/us/cfr/t19/s190.143"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 190.143 - Drawback entry."
title_number: 19
title_name: "Customs Duties"
section_number: "190.143"
section_name: "Drawback entry."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "190"
part_name: "MODERNIZED DRAWBACK"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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;"
regulatory_source: "83 FR 64997, Dec. 18, 2018, unless otherwise noted."
cfr_part: "190"
---


# 190.143 Drawback entry.

(a) *Filing of entry.* Drawback entries covering these foreign-built jet aircraft engines must show that the entry covers jet aircraft engines processed under section 313(h) of the Act, as amended (19 U.S.C. 1313(h)).

(b) *Contents of entry.* The drawback entry must indicate the country in which each engine was manufactured and describe the processing performed thereon in the United States.