19 CFR § 191.5 - Guantanamo Bay, insular possessions, trust territories.
---
identifier: "/us/cfr/t19/s191.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 191.5 - Guantanamo Bay, insular possessions, trust territories."
title_number: 19
title_name: "Customs Duties"
section_number: "191.5"
section_name: "Guantanamo Bay, insular possessions, trust territories."
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: "2026-03-24"
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: "T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted."
cfr_part: "191"
---
# 191.5 Guantanamo Bay, insular possessions, trust territories.
Guantanamo Bay Naval Station is considered foreign territory for drawback purposes and, accordingly, drawback may be permitted on articles shipped there. Drawback is not allowed, except on claims made under 19 U.S.C. 1313(j)(1), on articles shipped to the U.S. Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Guam, Canton Island, Enderbury Island, Johnston Island, or Palmyra Island. Puerto Rico is not considered foreign territory for drawback purposes and, accordingly, drawback may not be permitted on articles shipped there from elsewhere in the customs territory of the United States.
[USCBP-2018-0029, 83 FR 65064, Dec. 18, 2018]