[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR191.13]

[Page 529]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 191.13  Packaging materials.

    Drawback of duties is provided for in Sec. 313(q) of the Act, as 
amended (19 U.S.C. 1313(q)), on imported packaging material when used to 
package or repackage merchandise or articles exported or destroyed 
pursuant to Sec. 313(a), (b), (c), or (j) of the Act, as amended (19 
U.S.C. 1313(a), (b), (c), or (j)). Drawback is payable on the packaging 
material pursuant to the particular drawback provision to which the 
packaged goods themselves are subject. The drawback will be based on the 
duty, tax or fee paid on the importation of the packaging material. The 
packaging material must be separately identified on the claim, and all 
other information and documents required for the particular drawback 
provision under which the claim is made shall be provided for the 
packaging material.