19 CFR § 190.63 - Liability for drawback claims.

---
identifier: "/us/cfr/t19/s190.63"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 190.63 - Liability for drawback claims."
title_number: 19
title_name: "Customs Duties"
section_number: "190.63"
section_name: "Liability for drawback claims."
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: "2026-04-05"
last_updated: "2026-04-05"
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"
---


# 190.63 Liability for drawback claims.

(a) *Liability of claimants.* Any person making a claim for drawback will be liable for the full amount of the drawback claimed.

(b) *Liability of importers.* An importer will be liable for any drawback claim made by another person with respect to merchandise imported by the importer in an amount equal to the lesser of:

(1) The amount of duties, taxes, and fees that the person claimed with respect to the imported merchandise; or

(2) The amount of duties, taxes, and fees that the importer authorized the other person to claim with respect to the imported merchandise.

(c) *Joint and several liability.* Persons described in paragraphs (a) and (b) of this section will be jointly and severally liable for the amount described in paragraph (b).