Title 19, Part 191 — Drawback

Section 191.0

Scope.

Section 191.0a

Claims filed under NAFTA.

Section 191.1

Authority of the Commissioner of CBP.

Section 191.2

Definitions.

Section 191.3

Duties, taxes, and fees subject or not subject to drawback.

Section 191.4

Merchandise in which a U.S. Government interest exists.

Section 191.5

Guantanamo Bay, insular possessions, trust territories.

Section 191.6

Authority to sign drawback documents.

Section 191.7

General manufacturing drawback ruling.

Section 191.8

Specific manufacturing drawback ruling.

Section 191.9

Agency.

Section 191.10

Certificate of delivery.

Section 191.11

Tradeoff.

Section 191.12

Claim filed under incorrect provision.

Section 191.13

Packaging materials.

Section 191.14

Identification of merchandise or articles by accounting method.

Section 191.15

Recordkeeping.

Section 191.21

Direct identification drawback.

Section 191.22

Substitution drawback.

Section 191.23

Methods of claiming drawback.

Section 191.24

Certificate of manufacture and delivery.

Section 191.25

Destruction under Customs supervision.

Section 191.26

Recordkeeping for manufacturing drawback.

Section 191.27

Time limitations.

Section 191.28

Person entitled to claim drawback.

Section 191.31

Direct identification.

Section 191.32

Substitution drawback.

Section 191.33

Person entitled to claim drawback.

Section 191.34

Certificate of delivery required.

Section 191.35

Notice of intent to export; examination of merchandise.

Section 191.36

Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.

Section 191.37

Destruction under Customs supervision.

Section 191.38

Records.

Section 191.41

Rejected merchandise drawback.

Section 191.42

Procedures and supporting documentation.

Section 191.43

Unused merchandise claim.

Section 191.44

Destruction under Customs supervision.

Section 191.45

Returned retail merchandise.

Section 191.51

Completion of drawback claims.

Section 191.52

Rejecting, perfecting or amending claims.

Section 191.53

Restructuring of claims.

Section 191.61

Verification of drawback claims.

Section 191.62

Penalties.

Section 191.71

Drawback on articles destroyed under Customs supervision.

Section 191.72

Exportation procedures.

Section 191.73

Export summary procedure.

Section 191.74

Exportation by mail.

Section 191.75

Exportation by the Government.

Section 191.76

Landing certificate.

Section 191.81

Liquidation.

Section 191.82

Person entitled to claim drawback.

Section 191.83

Person entitled to receive payment.

Section 191.84

Protests.

Section 191.91

Waiver of prior notice of intent to export.

Section 191.92

Accelerated payment.

Section 191.93

Combined applications.

Section 191.101

Drawback allowance.

Section 191.102

Procedure.

Section 191.103

Additional requirements.

Section 191.104

Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.

Section 191.105

Liquidation.

Section 191.106

Amount of drawback.

Section 191.111

Drawback allowance.

Section 191.112

Procedure.

Section 191.121

Drawback allowance.

Section 191.122

Procedure.

Section 191.123

Refund of duties.

Section 191.131

Drawback allowance.

Section 191.132

Procedure.

Section 191.133

Explanation of terms.

Section 191.141

Drawback allowance.

Section 191.142

Procedure.

Section 191.143

Drawback entry.

Section 191.144

Refund of duties.

Section 191.151

Drawback allowance.

Section 191.152

Merchandise released from Customs custody.

Section 191.153

Continuous Customs custody.

Section 191.154

Filing the entry.

Section 191.155

Merchandise withdrawn from warehouse for exportation.

Section 191.156

Bill of lading.

Section 191.157

Landing certificates.

Section 191.158

Procedures.

Section 191.159

Amount of drawback.

Section 191.161

Refund of taxes.

Section 191.162

Procedure.

Section 191.163

Documentation.

Section 191.164

Return to Customs custody.

Section 191.165

No exportation by mail.

Section 191.166

Destruction of merchandise.

Section 191.167

Liquidation.

Section 191.168

Time limit for exportation or destruction.

Section 191.171

General; drawback allowance.

Section 191.172

Definitions.

Section 191.173

Imported duty-paid derivatives (no manufacture).

Section 191.174

Derivatives manufactured under 19 U.S.C. 1313(a) or (b).

Section 191.175

Drawback claimant; maintenance of records.

Section 191.176

Procedures for claims filed under 19 U.S.C. 1313(p).

Section 191.181

Drawback allowance.

Section 191.182

Zone-restricted merchandise.

Section 191.183

Articles manufactured or produced in the United States.

Section 191.184

Merchandise transferred from continuous Customs custody.

Section 191.185

Unused merchandise drawback and merchandise not conforming to sample or specification, shipped without consent of the consignee, or found to be defective as of the time of importation.

Section 191.186

Person entitled to claim drawback.

Section 191.191

Purpose.

Section 191.192

Certification for compliance program.

Section 191.193

Application procedure for compliance program.

Section 191.194

Action on application to participate in compliance program.

Section 191.195

Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback.