§ 190.163 Documentation.

19 CFR 190.163

Part 190: Modernized Drawback · 2025 edition

(a) Entry. A drawback entry must be filed to claim drawback under this subpart. (b) Documentation. The drawback entry for unmerchantable merchandise must be accompanied by a certificate of the importer setting forth in detail the facts which cause the merchandise to be unmerchantable and any additional evidence that the drawback office requires to establish that the merchandise is unmerchantable.

Source: eCFR (Title 19, 2025 Annual Edition). Regulatory text is a U.S. government work. Verify against the official eCFR before relying on it. Not legal advice.