Browse Federal regulations
Read the original sections, or search by topic.
- 19 CFR 190.81 · Liquidation.
- 19 CFR 190.82 · Person entitled to claim drawback.
- 19 CFR 190.83 · Person entitled to receive payment.
- 19 CFR 190.84 · Protests.
- 19 CFR 190.91 · Waiver of prior notice of intent to export or destroy.
- 19 CFR 190.92 · Accelerated payment.
- 19 CFR 190.93 · Combined applications.
- 19 CFR 190.101 · Drawback allowance.
- 19 CFR 190.102 · Procedure.
- 19 CFR 190.103 · Additional requirements.
- 19 CFR 190.104 · Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.
- 19 CFR 190.105 · Liquidation.
- 19 CFR 190.106 · Amount of drawback.
- 19 CFR 190.111 · Drawback allowance.
- 19 CFR 190.112 · Procedure.
- 19 CFR 190.121 · Drawback allowance.
- 19 CFR 190.122 · Procedure.
- 19 CFR 190.123 · Refund of duties.
- 19 CFR 190.131 · Drawback allowance.
- 19 CFR 190.132 · Procedure.
- 19 CFR 190.133 · Explanation of terms.
- 19 CFR 190.141 · Drawback allowance.
- 19 CFR 190.142 · Procedure.
- 19 CFR 190.143 · Drawback entry.
- 19 CFR 190.144 · Refund of duties.
- 19 CFR 190.151 · Drawback allowance.
- 19 CFR 190.152 · Merchandise released from CBP custody.
- 19 CFR 190.153 · Continuous CBP custody.
- 19 CFR 190.154 · Filing the entry.
- 19 CFR 190.155 · Merchandise withdrawn from warehouse for exportation.
- 19 CFR 190.156 · Bill of lading.
- 19 CFR 190.157 · [Reserved]
- 19 CFR 190.158 · Procedures.
- 19 CFR 190.159 · Amount of drawback.
- 19 CFR 190.161 · Refund of taxes.
- 19 CFR 190.162 · Procedure.
- 19 CFR 190.163 · Documentation.
- 19 CFR 190.164 · Return to CBP custody.
- 19 CFR 190.165 · No exportation by mail.
- 19 CFR 190.166 · Destruction of merchandise.
- 19 CFR 190.167 · Liquidation.
- 19 CFR 190.168 · [Reserved]
- 19 CFR 190.171 · General; drawback allowance.
- 19 CFR 190.172 · Definitions.
- 19 CFR 190.173 · Imported duty-paid derivatives (no manufacture).
- 19 CFR 190.174 · Derivatives manufactured under 19 U.S.C. 1313(a) or (b).
- 19 CFR 190.175 · Drawback claimant; maintenance of records.
- 19 CFR 190.176 · Procedures for claims filed under 19 U.S.C. 1313(p).
- 19 CFR 190.181 · Drawback allowance.
- 19 CFR 190.182 · Zone-restricted merchandise.
- 19 CFR 190.183 · Articles manufactured or produced in the United States.
- 19 CFR 190.184 · Merchandise transferred from continuous CBP custody.
- 19 CFR 190.185 · Unused merchandise drawback and merchandise not conforming to sample or specification, shipped without consent of the consignee, found to be defective as of the time of importation, or returned after retail sale.
- 19 CFR 190.186 · Person entitled to claim drawback.
- 19 CFR 190.191 · Purpose.
- 19 CFR 190.192 · Certification for compliance program.
- 19 CFR 190.193 · Application procedure for compliance program.
- 19 CFR 190.194 · Action on application to participate in compliance program.
- 19 CFR 190.195 · Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback.
- 19 CFR Appendix A to Part 190 · Appendix A to Part 190—General Manufacturing Drawback Rulings
- 19 CFR Appendix B to Part 190 · Appendix B to Part 190—Sample Formats for Applications for Specific Manufacturing Drawback Rulings
- 19 CFR 191.0 · Scope.
- 19 CFR 191.0a · a Claims filed under NAFTA.
- 19 CFR 191.1 · Authority of the Commissioner of CBP.
- 19 CFR 191.2 · Definitions.
- 19 CFR 191.3 · Duties, taxes, and fees subject or not subject to drawback.
- 19 CFR 191.4 · Merchandise in which a U.S. Government interest exists.
- 19 CFR 191.5 · Guantanamo Bay, insular possessions, trust territories.
- 19 CFR 191.6 · Authority to sign drawback documents.
- 19 CFR 191.7 · General manufacturing drawback ruling.
- 19 CFR 191.8 · Specific manufacturing drawback ruling.
- 19 CFR 191.9 · Agency.
- 19 CFR 191.10 · Certificate of delivery.
- 19 CFR 191.11 · Tradeoff.
- 19 CFR 191.12 · Claim filed under incorrect provision.
- 19 CFR 191.13 · Packaging materials.
- 19 CFR 191.14 · Identification of merchandise or articles by accounting method.
- 19 CFR 191.15 · Recordkeeping.
- 19 CFR 191.21 · Direct identification drawback.
- 19 CFR 191.22 · Substitution drawback.
- 19 CFR 191.23 · Methods of claiming drawback.
- 19 CFR 191.24 · Certificate of manufacture and delivery.
- 19 CFR 191.25 · Destruction under Customs supervision.
- 19 CFR 191.26 · Recordkeeping for manufacturing drawback.
- 19 CFR 191.27 · Time limitations.
- 19 CFR 191.28 · Person entitled to claim drawback.
- 19 CFR 191.31 · Direct identification.
- 19 CFR 191.32 · Substitution drawback.
- 19 CFR 191.33 · Person entitled to claim drawback.
- 19 CFR 191.34 · Certificate of delivery required.
- 19 CFR 191.35 · Notice of intent to export; examination of merchandise.
- 19 CFR 191.36 · Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
- 19 CFR 191.37 · Destruction under Customs supervision.
- 19 CFR 191.38 · Records.
- 19 CFR 191.41 · Rejected merchandise drawback.
- 19 CFR 191.42 · Procedures and supporting documentation.
- 19 CFR 191.43 · Unused merchandise claim.
- 19 CFR 191.44 · Destruction under Customs supervision.
- 19 CFR 191.45 · Returned retail merchandise.
- 19 CFR 191.51 · Completion of drawback claims.