19 CFR § 191.132 - Procedure.

---
identifier: "/us/cfr/t19/s191.132"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 191.132 - Procedure."
title_number: 19
title_name: "Customs Duties"
section_number: "191.132"
section_name: "Procedure."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "191"
part_name: "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: "T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted."
cfr_part: "191"
---


# 191.132 Procedure.

Other provisions of this part relating to direct identification manufacturing drawback shall apply to claims for drawback filed under this subpart insofar as applicable to and not inconsistent with the provisions of this subpart.