19 C.F.R. § 191.131 Drawback allowance.
Title 19 - Customs Duties
Section 313(g) of the Act, as amended (19 U.S.C. 1313(g)), provides for drawback on imported materials used in the construction and equipment of vessels and aircraft built for foreign account and ownership, or for the government of any foreign country, notwithstanding that these vessels or aircraft may not be exported within the strict meaning of the term.
Title 19: Customs Duties
PART 191—DRAWBACK
Subpart M—Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Ownership and Account
§ 191.131 Drawback allowance.

