(a) Claim by U.S. Government. When a department, branch, agency, or instrumentality of the U.S. Government exports products with the intention of claiming drawback, it may establish the exportation in the manner provided in §190.72 (see §190.4).

(b) Claim by supplier. When a supplier of merchandise to the Government or any of the parties specified in §190.82 claims drawback, exportation must be established under §190.72.