§ 190.181 Drawback allowance.

19 CFR 190.181

Part 190: Modernized Drawback · 2025 edition

The fourth proviso of section 3 of the Foreign Trade Zones Act of June 18, 1934, as amended (19 U.S.C. 81c), provides that merchandise transferred to a foreign trade zone for the sole purpose of exportation, storage or destruction (except destruction of distilled spirits, wines, and fermented malt liquors), will be considered to be exported for the purpose of drawback, provided there is compliance with the regulations of this subpart.

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.