Drawback. Drawback, as authorized for payment by CBP, means the refund, in whole or in part, of the duties, taxes, and/or fees paid on imported merchandise, which were imposed under Federal law upon entry or importation, and the refund of internal revenue taxes paid on domestic alcohol as prescribed in 19 U.S.C. 1313. More broadly, drawback also includes the refund or remission of other excise taxes pursuant to other provisions of law.


19 CFR § 190.2

Scoping language

For the purposes of this part:

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