Regulations last checked for updates: Mar 13, 2025

Title 19 - Customs Duties last revised: Jan 17, 2025
§ 191.12 - Claim filed under incorrect provision.

A drawback claim filed pursuant to any provision of § 313 of the Act, as amended (19 U.S.C. 1313) may be deemed filed pursuant to any other provision thereof should the drawback office determine that drawback is not allowable under the provision as originally filed, but that it is allowable under such other provision. To be allowable under such other provision, the claim must meet each of the requirements of such provision. The claimant may raise alternative provisions prior to liquidation or by protest.

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15288, Mar. 31, 1998]
source: T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.
cite as: 19 CFR 191.12