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19 CFR § 190.162 - Procedure.

---
identifier: "/us/cfr/t19/s190.162"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 190.162 - Procedure."
title_number: 19
title_name: "Customs Duties"
section_number: "190.162"
section_name: "Procedure."
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"
---

# 190.162 Procedure.

The export procedure will be the same as that provided in § 190.42 for rejected merchandise, except that the claimant must be the importer and must comply with all other provisions in this subpart.