19 CFR §191.53

1. (a)General. Customs may require claimants to restructure their drawback claims in such a manner as to foster Customs administrative efficiency. In making this determination, Customs will consider the following factors:
   1. (1)The number of transactions of the claimant (imports and exports);
   2. (2)The value of the claims;
   3. (3)The frequency of claims;
   4. (4)The product or products being claimed; and
   5. (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.
2. (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 Customs 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:
   1. (1)Complexities caused by multiple commodities or the applicable general manufacturing drawback ruling or the specific manufacturing drawback ruling;
   2. (2)Variable and conflicting manufacturing and inventory periods (for example, financial, accounting and manufacturing records maintained are significantly different);
   3. (3)Complexities caused by multiple manufacturing locations;
   4. (4)Complexities caused by difficulty in adjusting accounting and inventory records (for example, records maintained—financial or accounting—are significantly different); and/or
   5. (5)Complexities caused by significantly different methods of operation.