19 C.F.R. PART 191--DRAWBACK
TITLE 19--Customs Duties
CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
PART 191--DRAWBACK
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| Claims filed under NAFTA.
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Subpart A--GENERAL PROVISIONS
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| Authority of the Commissioner of Customs.
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| Duties and fees subject or not subject to drawback.
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| Merchandise in which a U.S. Government interest exists.
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| Guantanamo Bay, insular possessions, trust territories.
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| Authority to sign drawback documents.
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| General manufacturing drawback ruling.
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| Specific manufacturing drawback ruling.
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| Claim filed under incorrect provision.
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| Identification of merchandise or articles by accounting method.
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Subpart B--MANUFACTURING DRAWBACK
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| Direct identification drawback.
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| Methods of claiming drawback.
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| Certificate of manufacture and delivery.
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| Destruction under Customs supervision.
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| Recordkeeping for manufacturing drawback.
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| Person entitled to claim drawback.
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Subpart C--UNUSED MERCHANDISE DRAWBACK
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| Person entitled to claim drawback.
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| Certificate of delivery required.
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| Notice of intent to export; examination of merchandise.
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| Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
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| Destruction under Customs supervision.
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Subpart D--REJECTED MERCHANDISE
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| Rejected merchandise drawback.
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| Unused merchandise claim.
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| Destruction under Customs supervision.
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Subpart E--COMPLETION OF DRAWBACK CLAIMS
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| Completion of drawback claims.
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| Rejecting, perfecting or amending claims.
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Subpart F--VERIFICATION OF CLAIMS
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| Verification of drawback claims.
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Subpart G--EXPORTATION AND DESTRUCTION
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| Drawback on articles destroyed under Customs supervision.
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| Export summary procedure.
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| Certification of exportation by mail.
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| Exportation by the Government.
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Subpart H--LIQUIDATION AND PROTEST OF DRAWBACK ENTRIES
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| Person entitled to claim drawback.
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| Person entitled to receive payment.
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Subpart I--WAIVER OF PRIOR NOTICE OF INTENT TO EXPORT; ACCELERATED PAYMENT OF DRAWBACK
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| Waiver of prior notice of intent to export.
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Subpart J--INTERNAL REVENUE TAX ON FLAVORING EXTRACTS AND MEDICINAL OR TOILET PREPARATIONS (INCLUDING PERFUMERY) MANUFACTURED FROM DOMESTIC TAX-PAID ALCOHOL
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| Alcohol, Tobacco and Firearms certificates.
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Subpart K--SUPPLIES FOR CERTAIN VESSELS AND AIRCRAFT
Subpart L--MEATS CURED WITH IMPORTED SALT
Subpart M--MATERIALS FOR CONSTRUCTION AND EQUIPMENT OF VESSELS AND AIRCRAFT BUILT FOR FOREIGN OWNERSHIP AND ACCOUNT
Subpart N--FOREIGN-BUILT JET AIRCRAFT ENGINES PROCESSED IN THE UNITED STATES
Subpart O--MERCHANDISE EXPORTED FROM CONTINUOUS CUSTOMS CUSTODY
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| Merchandise released from Customs custody.
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| Continuous Customs custody.
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| Merchandise withdrawn from warehouse for exportation.
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Subpart P--DISTILLED SPIRITS, WINES, OR BEER WHICH ARE UNMERCHANTABLE OR DO NOT CONFORM TO SAMPLE OR SPECIFICATIONS
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| Return to Customs custody.
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| Destruction of merchandise.
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| Time limit for exportation or destruction.
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Subpart Q--SUBSTITUTION OF FINISHED PETROLEUM DERIVATIVES
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| General; drawback allowance.
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| Imported duty-paid derivatives (no manufacture).
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| Derivatives manufactured under 19 U.S.C. 1313(a) or (b).
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| Drawback claimant; maintenance of records.
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| Procedures for claims filed under 19 U.S.C. 1313(p).
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Subpart R--MERCHANDISE TRANSFERRED TO A FOREIGN TRADE ZONE FROM CUSTOMS TERRITORY
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| Zone-restricted merchandise.
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| Articles manufactured or produced in the United States.
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| Merchandise transferred from continuous Customs custody.
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| 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.
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| Person entitled to claim drawback.
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Subpart S--DRAWBACK COMPLIANCE PROGRAM
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| Certification for compliance program.
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| Application procedure for compliance program.
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| Action on application to participate in compliance program.
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| Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback.
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