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19 CFR § 191.168 - Time limit for exportation or destruction.

---
identifier: "/us/cfr/t19/s191.168"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 191.168 - Time limit for exportation or destruction."
title_number: 19
title_name: "Customs Duties"
section_number: "191.168"
section_name: "Time limit for exportation or destruction."
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"
---

# 191.168 Time limit for exportation or destruction.

Merchandise not exported or destroyed within 90 days from the date of notification of acceptance of the drawback entry shall be considered unclaimed, unless upon written request by the importer, prior to the expiration of the 90-day period, the drawback office grants an extension of not more than 90 days.