19 CFR §190.174

1. (a)Merchandise. The merchandise which is the basis for drawback under 19 U.S.C. 1313(p) must:
   1. (1)Have been manufactured or produced as described in 19 U.S.C. 1313(a) or (b) from crude petroleum or a petroleum derivative; and
   2. (2)Be a “qualified article” as defined in § 190.172(a);
2. (b)Exported article. The exported article on which drawback is claimed must be an “exported article” as defined in § 190.172(c);
3. (c)Exporter. The exporter of the exported article must have either:
   1. (1)Manufactured or produced the qualified article in at least the quantity of the exported article; or
   2. (2)Purchased or exchanged (directly or indirectly) from a manufacturer or producer described in 19 U.S.C. 1313(a) or (b) the qualified article in at least the quantity of the exported article;
4. (d)Manufacture in specific facility. The qualified article must have been manufactured or produced in a specific petroleum refinery or production facility which must be identified;
5. (e)Time of export. The exported article must be exported either:
   1. (1)During the period provided for in the manufacturer's or producer's specific manufacturing drawback ruling (see § 190.8) in which the qualified article is manufactured or produced; or
   2. (2)Within 180 days after the close of the period in which the qualified article is manufactured or produced; and
6. (f)Amount of drawback. The amount of drawback payable may not exceed the amount of drawback which would be attributable to the article manufactured or produced under 19 U.S.C. 1313(a) or (b) which serves as the basis for drawback.