StacksVerified U.S. regulatory reference

27 CFR §46.254

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Manufacturer. Subparts I and K of part 40 of this chapter prescribe the times, reasons and procedures for filing other claims for refunds.
  2. (b)Export warehouse proprietor. Subpart G of part 44 of this chapter prescribes the time, evidence, and procedures for filing other claims for refunds.
  3. (c)Exported taxpaid. If taxpaid articles are shipped from the United States, the dealer may file a claim for drawback of taxes under subpart K of part 44 of this chapter.
  4. (d)Importer. An importer may follow the procedures for filing a claim as set forth in subpart I of part 41 of this chapter.