Part 190 — Modernized Drawback

• § 190.0— Scope.
• § 190.0a— Claims filed under NAFTA and USMCA.

Subpart A — General Provisions

• § 190.1— Authority of the Commissioner of CBP.
• § 190.2— Definitions.
• § 190.3— Duties, taxes, and fees subject or not subject to drawback.
• § 190.4— Merchandise in which a U.S. Government interest exists.
• § 190.5— Guantanamo Bay, insular possessions, trust territories.
• § 190.6— Authority to sign or electronically certify drawback documents.
• § 190.7— General manufacturing drawback ruling.
• § 190.8— Specific manufacturing drawback ruling.
• § 190.9— Agency.
• § 190.10— Transfer of merchandise.
• § 190.11— Valuation of merchandise.
• § 190.12— Claim filed under incorrect provision.
• § 190.13— Packaging materials.
• § 190.14— Identification of merchandise or articles by accounting method.
• § 190.15— Recordkeeping.

Subpart B — Manufacturing Drawback

• § 190.21— Direct identification manufacturing drawback.
• § 190.22— Substitution drawback.
• § 190.23— Methods and requirements for claiming drawback.
• § 190.24— Transfer of merchandise.
• § 190.25— Destruction under CBP supervision.
• § 190.26— Recordkeeping.
• § 190.27— Time limitations for manufacturing drawback.
• § 190.28— Person entitled to claim manufacturing drawback.
• § 190.29— Certification of bill of materials or formula.

Subpart C — Unused Merchandise Drawback

• § 190.31— Direct identification unused merchandise drawback.
• § 190.32— Substitution unused merchandise drawback.
• § 190.33— Person entitled to claim unused merchandise drawback.
• § 190.34— Transfer of merchandise.
• § 190.35— Notice of intent to export or destroy; examination of merchandise.
• § 190.36— Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
• § 190.37— Destruction under CBP supervision.
• § 190.38— Recordkeeping.

Subpart D — Rejected Merchandise

• § 190.41— Rejected merchandise drawback.
• § 190.42— Procedures and supporting documentation.
• § 190.43— Unused merchandise drawback claim.
• § 190.45— Returned retail merchandise.

Subpart E — Completion of Drawback Claims

• § 190.51— Completion of drawback claims.
• § 190.52— Rejecting, perfecting or amending claims.
• § 190.53— Restructuring of claims.

Subpart F — Verification of Claims

• § 190.61— Verification of drawback claims.
• § 190.62— Penalties.
• § 190.63— Liability for drawback claims.

Subpart G — Exportation and Destruction

• § 190.71— Drawback on articles destroyed under CBP supervision.
• § 190.72— Proof of exportation.
• § 190.73— Electronic proof of exportation.
• § 190.74— Exportation by mail.
• § 190.75— Exportation by the Government.

Subpart H — Liquidation and Protest of Drawback Entries

• § 190.81— Liquidation.
• § 190.82— Person entitled to claim drawback.
• § 190.83— Person entitled to receive payment.
• § 190.84— Protests.

Subpart I — Waiver of Prior Notice of Intent To Export or Destroy; Accelerated Payment of Drawback

• § 190.91— Waiver of prior notice of intent to export or destroy.
• § 190.92— Accelerated payment.
• § 190.93— Combined applications.

Subpart J — Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol

• § 190.101— Drawback allowance.
• § 190.102— Procedure.
• § 190.103— Additional requirements.
• § 190.104— Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.
• § 190.105— Liquidation.
• § 190.106— Amount of drawback.

Subpart K — Supplies for Certain Vessels and Aircraft

• § 190.111— Drawback allowance.
• § 190.112— Procedure.

Subpart L — Meats Cured With Imported Salt

• § 190.121— Drawback allowance.
• § 190.122— Procedure.
• § 190.123— Refund of duties.

Subpart M — Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Account and Ownership

• § 190.131— Drawback allowance.
• § 190.132— Procedure.
• § 190.133— Explanation of terms.

Subpart N — Foreign-Built Jet Aircraft Engines Processed in the United States

• § 190.141— Drawback allowance.
• § 190.142— Procedure.
• § 190.143— Drawback entry.
• § 190.144— Refund of duties.

Subpart O — Merchandise Exported From Continuous CBP Custody

• § 190.151— Drawback allowance.
• § 190.152— Merchandise released from CBP custody.
• § 190.153— Continuous CBP custody.
• § 190.154— Filing the entry.
• § 190.155— Merchandise withdrawn from warehouse for exportation.
• § 190.156— Bill of lading.
• § 190.158— Procedures.
• § 190.159— Amount of drawback.

Subpart P — Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications

• § 190.161— Refund of taxes.
• § 190.162— Procedure.
• § 190.163— Documentation.
• § 190.164— Return to CBP custody.
• § 190.165— No exportation by mail.
• § 190.166— Destruction of merchandise.
• § 190.167— Liquidation.

Subpart Q — Substitution of Finished Petroleum Derivatives

• § 190.171— General; drawback allowance.
• § 190.172— Definitions.
• § 190.173— Imported duty-paid derivatives (no manufacture).
• § 190.174— Derivatives manufactured under 19 U.S.C. 1313(a) or (b).
• § 190.175— Drawback claimant; maintenance of records.
• § 190.176— Procedures for claims filed under 19 U.S.C. 1313(p).

Subpart R — Merchandise Transferred to a Foreign Trade Zone From Customs Territory

• § 190.181— Drawback allowance.
• § 190.182— Zone-restricted merchandise.
• § 190.183— Articles manufactured or produced in the United States.
• § 190.184— Merchandise transferred from continuous CBP custody.
• § 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.
• § 190.186— Person entitled to claim drawback.

Subpart S — Drawback Compliance Program

• § 190.191— Purpose.
• § 190.192— Certification for compliance program.
• § 190.193— Application procedure for compliance program.
• § 190.194— Action on application to participate in compliance program.
• § 190.195— Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback.