{"data":{"id":"us/19-cfr-190.53","jurisdiction":"us","citation":"19 CFR 190.53","heading":"Restructuring of claims.","body":"(a) General. CBP may require claimants to restructure their drawback claims in such a manner as to foster administrative efficiency. In making this determination, CBP will consider the following factors:\n(1) The number of transactions of the claimant (imports and exports);\n(2) The value of the claims;\n(3) The frequency of claims;\n(4) The product or products being claimed; and\n(5) For 19 U.S.C. 1313(a) and 1313(b) claims, the provisions, as applicable, of the general manufacturing drawback ruling or the specific manufacturing drawback ruling.\n(b) Exemption from restructuring; criteria. In order to be exempt from a restructuring, a claimant must demonstrate an inability or impracticability in restructuring its claims as required by CBP and must provide a mutually acceptable alternative. Criteria used in such determination will include a demonstration by the claimant of one or more of the following:\n(1) Complexities caused by multiple commodities or the applicable general manufacturing drawback ruling or the specific manufacturing drawback ruling;\n(2) Variable and conflicting manufacturing and inventory periods (for example, financial, accounting and manufacturing records maintained are significantly different);\n(3) Complexities caused by multiple manufacturing locations;\n(4) Complexities caused by difficulty in adjusting accounting and inventory records (for example, records maintained—financial or accounting—are significantly different); and/or\n(5) Complexities caused by significantly different methods of operation.","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 E—Completion of Drawback Claims"],"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":"61549a951742792d799db7626102289a6894c9fc5b3b241fe674aadbbb732f2f","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-190.52","next":"us/19-cfr-190.61"},"notice":"GroundRules: Original legal text. Not legal advice."}