19 CFR Part 190 - PART 190—MODERNIZED DRAWBACK

  1. § 190.0 Scope.
  2. § 190.0a Claims filed under NAFTA and USMCA.
  3. Subpart A—General Provisions (§§ 190.1 - 190.15)
  4. Subpart B—Manufacturing Drawback (§§ 190.21 - 190.29)
  5. Subpart C—Unused Merchandise Drawback (§§ 190.31 - 190.38)
  6. Subpart D—Rejected Merchandise (§§ 190.41 - 190.45)
  7. Subpart E—Completion of Drawback Claims (§§ 190.51 - 190.53)
  8. Subpart F—Verification of Claims (§§ 190.61 - 190.63)
  9. Subpart G—Exportation and Destruction (§§ 190.71 - 190.76)
  10. Subpart H—Liquidation and Protest of Drawback Entries (§§ 190.81 - 190.84)
  11. Subpart I—Waiver of Prior Notice of Intent To Export or Destroy; Accelerated Payment of Drawback (§§ 190.91 - 190.93)
  12. Subpart J—Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol (§§ 190.101 - 190.106)
  13. Subpart K—Supplies for Certain Vessels and Aircraft (§§ 190.111 - 190.112)
  14. Subpart L—Meats Cured With Imported Salt (§§ 190.121 - 190.123)
  15. Subpart M—Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Account and Ownership (§§ 190.131 - 190.133)
  16. Subpart N—Foreign-Built Jet Aircraft Engines Processed in the United States (§§ 190.141 - 190.144)
  17. Subpart O—Merchandise Exported From Continuous CBP Custody (§§ 190.151 - 190.159)
  18. Subpart P—Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications (§§ 190.161 - 190.168)
  19. Subpart Q—Substitution of Finished Petroleum Derivatives (§§ 190.171 - 190.176)
  20. Subpart R—Merchandise Transferred to a Foreign Trade Zone From Customs Territory (§§ 190.181 - 190.186)
  21. Subpart S—Drawback Compliance Program (§§ 190.191 - 190.195)
  22. Appendix A to Part 190—General Manufacturing Drawback Rulings
  23. Appendix B to Part 190—Sample Formats for Applications for Specific Manufacturing Drawback Rulings
Authority:
5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1313, 1624;

§§ 190.2, 190.10, 190.15, 190.23, 190.38, 190.51 issued under 19 U.S.C. 1508;

§ 190.84 also issued under 19 U.S.C. 1514;

§§ 190.111, 190.112 also issued under 19 U.S.C. 1309;

§§ 190.151(a)(1), 190.153, 190.157, 190.159 also issued under 19 U.S.C. 1557;

§§ 190.182–190.186 also issued under 19 U.S.C. 81c;

§§ 190.191–190.195 also issued under 19 U.S.C. 1593a.

Source:
83 FR 64997, Dec. 18, 2018, unless otherwise noted.