Part 191 — Drawback

• § 191.0— Scope.
• § 191.0a— Claims filed under NAFTA.

Subpart A — General Provisions

• § 191.1— Authority of the Commissioner of CBP.
• § 191.2— Definitions.
• § 191.3— Duties, taxes, and fees subject or not subject to drawback.
• § 191.4— Merchandise in which a U.S. Government interest exists.
• § 191.5— Guantanamo Bay, insular possessions, trust territories.
• § 191.6— Authority to sign drawback documents.
• § 191.7— General manufacturing drawback ruling.
• § 191.8— Specific manufacturing drawback ruling.
• § 191.9— Agency.
• § 191.10— Certificate of delivery.
• § 191.11— Tradeoff.
• § 191.12— Claim filed under incorrect provision.
• § 191.13— Packaging materials.
• § 191.14— Identification of merchandise or articles by accounting method.
• § 191.15— Recordkeeping.

Subpart B — Manufacturing Drawback

• § 191.21— Direct identification drawback.
• § 191.22— Substitution drawback.
• § 191.23— Methods of claiming drawback.
• § 191.24— Certificate of manufacture and delivery.
• § 191.25— Destruction under Customs supervision.
• § 191.26— Recordkeeping for manufacturing drawback.
• § 191.27— Time limitations.
• § 191.28— Person entitled to claim drawback.

Subpart C — Unused Merchandise Drawback

• § 191.31— Direct identification.
• § 191.32— Substitution drawback.
• § 191.33— Person entitled to claim drawback.
• § 191.34— Certificate of delivery required.
• § 191.35— Notice of intent to export; examination of merchandise.
• § 191.36— Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
• § 191.37— Destruction under Customs supervision.
• § 191.38— Records.

Subpart D — Rejected Merchandise

• § 191.41— Rejected merchandise drawback.
• § 191.42— Procedures and supporting documentation.
• § 191.43— Unused merchandise claim.
• § 191.44— Destruction under Customs supervision.
• § 191.45— Returned retail merchandise.

Subpart E — Completion of Drawback Claims

• § 191.51— Completion of drawback claims.
• § 191.52— Rejecting, perfecting or amending claims.
• § 191.53— Restructuring of claims.

Subpart F — Verification of Claims

• § 191.61— Verification of drawback claims.
• § 191.62— Penalties.

Subpart G — Exportation and Destruction

• § 191.71— Drawback on articles destroyed under Customs supervision.
• § 191.72— Exportation procedures.
• § 191.73— Export summary procedure.
• § 191.74— Exportation by mail.
• § 191.75— Exportation by the Government.
• § 191.76— Landing certificate.

Subpart H — Liquidation and Protest of Drawback Entries

• § 191.81— Liquidation.
• § 191.82— Person entitled to claim drawback.
• § 191.83— Person entitled to receive payment.
• § 191.84— Protests.

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

• § 191.91— Waiver of prior notice of intent to export.
• § 191.92— Accelerated payment.
• § 191.93— Combined applications.

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

• § 191.101— Drawback allowance.
• § 191.102— Procedure.
• § 191.103— Additional requirements.
• § 191.104— Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.
• § 191.105— Liquidation.
• § 191.106— Amount of drawback.

Subpart K — Supplies for Certain Vessels and Aircraft

• § 191.111— Drawback allowance.
• § 191.112— Procedure.

Subpart L — Meats Cured With Imported Salt

• § 191.121— Drawback allowance.
• § 191.122— Procedure.
• § 191.123— Refund of duties.

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

• § 191.131— Drawback allowance.
• § 191.132— Procedure.
• § 191.133— Explanation of terms.

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

• § 191.141— Drawback allowance.
• § 191.142— Procedure.
• § 191.143— Drawback entry.
• § 191.144— Refund of duties.

Subpart O — Merchandise Exported From Continuous Customs Custody

• § 191.151— Drawback allowance.
• § 191.152— Merchandise released from Customs custody.
• § 191.153— Continuous Customs custody.
• § 191.154— Filing the entry.
• § 191.155— Merchandise withdrawn from warehouse for exportation.
• § 191.156— Bill of lading.
• § 191.157— Landing certificates.
• § 191.158— Procedures.
• § 191.159— Amount of drawback.

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

• § 191.161— Refund of taxes.
• § 191.162— Procedure.
• § 191.163— Documentation.
• § 191.164— Return to Customs custody.
• § 191.165— No exportation by mail.
• § 191.166— Destruction of merchandise.
• § 191.167— Liquidation.
• § 191.168— Time limit for exportation or destruction.

Subpart Q — Substitution of Finished Petroleum Derivatives

• § 191.171— General; drawback allowance.
• § 191.172— Definitions.
• § 191.173— Imported duty-paid derivatives (no manufacture).
• § 191.174— Derivatives manufactured under 19 U.S.C. 1313(a) or (b).
• § 191.175— Drawback claimant; maintenance of records.
• § 191.176— Procedures for claims filed under 19 U.S.C. 1313(p).

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

• § 191.181— Drawback allowance.
• § 191.182— Zone-restricted merchandise.
• § 191.183— Articles manufactured or produced in the United States.
• § 191.184— Merchandise transferred from continuous Customs custody.
• § 191.185— Unused merchandise drawback and merchandise not conforming to sample or specification, shipped without consent of the consignee, or found to be defective as of the time of importation.
• § 191.186— Person entitled to claim drawback.

Subpart S — Drawback Compliance Program

• § 191.191— Purpose.
• § 191.192— Certification for compliance program.
• § 191.193— Application procedure for compliance program.
• § 191.194— Action on application to participate in compliance program.
• § 191.195— Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback.