{"data":{"id":"us/19-cfr-190.5","jurisdiction":"us","citation":"19 CFR 190.5","heading":"Guantanamo Bay, insular possessions, trust territories.","body":"Guantanamo Bay Naval Station is considered foreign territory for drawback purposes and, accordingly, drawback may be permitted on articles shipped there from the customs territory of the United States. Drawback is not allowed, except on claims made under 19 U.S.C. 1313(j)(1), on articles shipped from the customs territory of the United States to the U.S. Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Guam, Canton Island, Enderbury Island, Johnston Island, or Palmyra Island. See 19 U.S.C. 1313(y). Puerto Rico, which is part of the customs territory of the United States, 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.","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 190—MODERNIZED DRAWBACK","Subpart A—General Provisions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"451de680c7fd87565783a561f8541cb4cf6aaa34981f39429327f1048188d912","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-190.4","next":"us/19-cfr-190.6"},"notice":"GroundRules: Original legal text. Not legal advice."}