19 CFR Part 191 - DRAWBACK

  1. § 191.0 Scope.
  2. § 191.0a Claims filed under NAFTA.
  3. Subpart A - General Provisions (§§ 191.1 - 191.15)
  4. Subpart B - Manufacturing Drawback (§§ 191.21 - 191.28)
  5. Subpart C - Unused Merchandise Drawback (§§ 191.31 - 191.38)
  6. Subpart D - Rejected Merchandise (§§ 191.41 - 191.45)
  7. Subpart E - Completion of Drawback Claims (§§ 191.51 - 191.53)
  8. Subpart F - Verification of Claims (§§ 191.61 - 191.62)
  9. Subpart G - Exportation and Destruction (§§ 191.71 - 191.76)
  10. Subpart H - Liquidation and Protest of Drawback Entries (§§ 191.81 - 191.84)
  11. Subpart I - Waiver of Prior Notice of Intent To Export; Accelerated Payment of Drawback (§§ 191.91 - 191.93)
  12. Subpart J - Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol (§§ 191.101 - 191.106)
  13. Subpart K - Supplies for Certain Vessels and Aircraft (§§ 191.111 - 191.112)
  14. Subpart L - Meats Cured With Imported Salt (§§ 191.121 - 191.123)
  15. Subpart M - Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Ownership and Account (§§ 191.131 - 191.133)
  16. Subpart N - Foreign-Built Jet Aircraft Engines Processed in the United States (§§ 191.141 - 191.144)
  17. Subpart O - Merchandise Exported From Continuous Customs Custody (§§ 191.151 - 191.159)
  18. Subpart P - Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications (§§ 191.161 - 191.168)
  19. Subpart Q - Substitution of Finished Petroleum Derivatives (§§ 191.171 - 191.176)
  20. Subpart R - Merchandise Transferred to a Foreign Trade Zone From Customs Territory (§§ 191.181 - 191.186)
  21. Subpart S - Drawback Compliance Program (§§ 191.191 - 191.195)
  22. SUBPART
  23. Appendix A to Part 191 - General Manufacturing Drawback Rulings
  24. Appendix B to Part 191 - 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;

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

§§ 191.111, 191.112 also issued under 19 U.S.C. 1309;

§§ 191.151(a)(1), 191.153, 191.157, 191.159 also issued under 19 U.S.C. 1557;

§§ 191.182-191.186 also issued under 19 U.S.C. 81c;

§§ 191.191-191.195 also issued under 19 U.S.C. 1593a.

Source:
T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.