19 CFR § 191.4 - Merchandise in which a U.S. Government interest exists.
(a) Restricted meaning of Government. A U.S. Government instrumentality operating with nonappropriated funds is considered a Government entity within the meaning of this section.
(b) Allowance of drawback. If the merchandise is sold to the U.S. Government, drawback shall be available only to the:
(1) Department, branch, agency, or instrumentality of the U.S. Government which purchased it; or
(2) Supplier, or any of the parties specified in § 191.82 of this part, provided the claim is supported by documentation signed by a proper officer of the department, branch, agency, or instrumentality concerned certifying that the right to drawback was reserved by the supplier or other parties with the knowledge and consent of the department, branch, agency, or instrumentality.
(c) Bond. No bond shall be required when a United States Government entity claims drawback.