19 CFR §191.141
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Section 313(h) of the Act, as amended (19 U.S.C. 1313(h)), provides for drawback on the exportation of jet aircraft engines manufactured or produced abroad that have been overhauled, repaired, rebuilt, or reconditioned in the United States with the use of imported merchandise, including parts.