Part 190 — Modernized Drawback

• §190.appAAppendix A to Part 190
• §190.appBAppendix B to Part 190
• §190.0Scope.
• §190.0aClaims filed under NAFTA and USMCA.
• §190.1Authority of the Commissioner of CBP.
• §190.2Definitions.
• §190.3Duties, taxes, and fees subject or not subject to drawback.
• §190.4Merchandise in which a U.S. Government interest exists.
• §190.5Guantanamo Bay, insular possessions, trust territories.
• §190.6Authority to sign or electronically certify drawback documents.
• §190.7General manufacturing drawback ruling.
• §190.8Specific manufacturing drawback ruling.
• §190.9Agency.
• §190.10Transfer of merchandise.
• §190.11Valuation of merchandise.
• §190.12Claim filed under incorrect provision.
• §190.13Packaging materials.
• §190.14Identification of merchandise or articles by accounting method.
• §190.15Recordkeeping.
• §190.21Direct identification manufacturing drawback.
• §190.22Substitution drawback.
• §190.23Methods and requirements for claiming drawback.
• §190.24Transfer of merchandise.
• §190.25Destruction under CBP supervision.
• §190.26Recordkeeping.
• §190.27Time limitations for manufacturing drawback.
• §190.28Person entitled to claim manufacturing drawback.
• §190.29Certification of bill of materials or formula.
• §190.31Direct identification unused merchandise drawback.
• §190.32Substitution unused merchandise drawback.
• §190.33Person entitled to claim unused merchandise drawback.
• §190.34Transfer of merchandise.
• §190.35Notice of intent to export or destroy; examination of merchandise.
• §190.36Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
• §190.37Destruction under CBP supervision.
• §190.38Recordkeeping.
• §190.41Rejected merchandise drawback.
• §190.42Procedures and supporting documentation.
• §190.43Unused merchandise drawback claim.
• §190.45Returned retail merchandise.
• §190.51Completion of drawback claims.
• §190.52Rejecting, perfecting or amending claims.
• §190.53Restructuring of claims.
• §190.61Verification of drawback claims.
• §190.62Penalties.
• §190.63Liability for drawback claims.
• §190.71Drawback on articles destroyed under CBP supervision.
• §190.72Proof of exportation.
• §190.73Electronic proof of exportation.
• §190.74Exportation by mail.
• §190.75Exportation by the Government.
• §190.81Liquidation.
• §190.82Person entitled to claim drawback.
• §190.83Person entitled to receive payment.
• §190.84Protests.
• §190.91Waiver of prior notice of intent to export or destroy.
• §190.92Accelerated payment.
• §190.93Combined applications.
• §190.101Drawback allowance.
• §190.102Procedure.
• §190.103Additional requirements.
• §190.104Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.
• §190.105Liquidation.
• §190.106Amount of drawback.
• §190.111Drawback allowance.
• §190.112Procedure.
• §190.121Drawback allowance.
• §190.122Procedure.
• §190.123Refund of duties.
• §190.131Drawback allowance.
• §190.132Procedure.
• §190.133Explanation of terms.
• §190.141Drawback allowance.
• §190.142Procedure.
• §190.143Drawback entry.
• §190.144Refund of duties.
• §190.151Drawback allowance.
• §190.152Merchandise released from CBP custody.
• §190.153Continuous CBP custody.
• §190.154Filing the entry.
• §190.155Merchandise withdrawn from warehouse for exportation.
• §190.156Bill of lading.
• §190.158Procedures.
• §190.159Amount of drawback.
• §190.161Refund of taxes.
• §190.162Procedure.
• §190.163Documentation.
• §190.164Return to CBP custody.
• §190.165No exportation by mail.
• §190.166Destruction of merchandise.
• §190.167Liquidation.
• §190.171General; drawback allowance.
• §190.172Definitions.
• §190.173Imported duty-paid derivatives (no manufacture).
• §190.174Derivatives manufactured under 19 U.S.C. 1313(a) or (b).
• §190.175Drawback claimant; maintenance of records.
• §190.176Procedures for claims filed under 19 U.S.C. 1313(p).
• §190.181Drawback allowance.
• §190.182Zone-restricted merchandise.
• §190.183Articles manufactured or produced in the United States.
• §190.184Merchandise transferred from continuous CBP custody.
• §190.185Unused merchandise drawback and merchandise not conforming to sample or specification, shipped without consent of the consignee, found to be defective as of the time of importation, or returned after retail sale.
• §190.186Person entitled to claim drawback.
• §190.191Purpose.
• §190.192Certification for compliance program.
• §190.193Application procedure for compliance program.
• §190.194Action on application to participate in compliance program.
• §190.195Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback.