19 CFR 190.0 - Scope.

This part sets forth general provisions applicable to all drawback claims and specialized provisions applicable to specific types of drawback claims filed under 19 U.S.C. 1313,as. For drawback claims and specialized provisions applicable to specific types of drawback claims filed pursuant to 19 U.S.C. 1313,as,2016,please. Additional drawback provisions relating to the North American Free Trade Agreement (NAFTA) are contained in subpart E of part 181 of this chapter, and provisions relating to the Agreement Between the United States of America, the United Mexican States, and Canada (USMCA) are contained in subpart E of part 182 of this chapter.

[83 FR 64997, Dec. 18, 2018, as amended by CBP Dec. 21-10, 86 FR 35594, July 6, 2021]

§ 190.0a - Claims filed under NAFTA and USMCA.

Claims for drawback filed under the provisions of part 181 or part 182 of this chapter must be filed separately from claims filed under the provisions of this part.

[83 FR 64997, Dec. 18, 2018, as amended by CBP Dec. 21-10, 86 FR 35594, July 6, 2021]

Subpart A [§ 190.1 - § 190.15] - Subpart A—General Provisions

Subpart B [§ 190.21 - § 190.29] - Subpart B—Manufacturing Drawback

Subpart C [§ 190.31 - § 190.38] - Subpart C—Unused Merchandise Drawback

Subpart D [§ 190.41 - § 190.45] - Subpart D—Rejected Merchandise

Subpart E [§ 190.51 - § 190.53] - Subpart E—Completion of Drawback Claims

Subpart F [§ 190.61 - § 190.63] - Subpart F—Verification of Claims

Subpart G [§ 190.71 - § 190.76] - Subpart G—Exportation and Destruction

Subpart H [§ 190.81 - § 190.84] - Subpart H—Liquidation and Protest of Drawback Entries

Subpart I [§ 190.91 - § 190.93] - Subpart I—Waiver of Prior Notice of Intent To Export or Destroy; Accelerated Payment of Drawback

Subpart J [§ 190.101 - § 190.106] - Subpart J—Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol

Subpart K [§ 190.111 - § 190.112] - Subpart K—Supplies for Certain Vessels and Aircraft

Subpart L [§ 190.121 - § 190.123] - Subpart L—Meats Cured With Imported Salt

Subpart M [§ 190.131 - § 190.133] - Subpart M—Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Account and Ownership

Subpart N [§ 190.141 - § 190.144] - Subpart N—Foreign-Built Jet Aircraft Engines Processed in the United States

Subpart O [§ 190.151 - § 190.159] - Subpart O—Merchandise Exported From Continuous CBP Custody

Subpart P [§ 190.161 - § 190.168] - Subpart P—Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications

Subpart Q [§ 190.171 - § 190.176] - Subpart Q—Substitution of Finished Petroleum Derivatives

Subpart R [§ 190.181 - § 190.186] - Subpart R—Merchandise Transferred to a Foreign Trade Zone From Customs Territory

Subpart S [§ 190.191 - § 190.195] - Subpart S—Drawback Compliance Program

authority: 5 U.S.C. 301; 19 U.S.C. 66,1202,Harmonized,1313,1624;

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

cite as: 19 CFR 190.0