[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: 19CFR191.27]

[Page 538-539]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                    Subpart B--Manufacturing Drawback
 
Sec. 191.27  Time limitations.

    (a) Direct identification manufacturing. Drawback shall be allowed 
on imported merchandise used to manufacture or produce articles that are 
exported or destroyed under Customs supervision within 5 years after 
importation of the

[[Page 539]]

merchandise identified to support the claim.
    (b) Substitution manufacturing. Drawback shall be allowed on the 
imported merchandise if the following conditions are met:
    (1) The designated merchandise is used in manufacture or production 
within 3 years after receipt by the manufacturer or producer at its 
factory;
    (2) Within the 3-year period described in paragraph (b)(1) of this 
section, the exported or destroyed articles, or drawback products, were 
manufactured or produced; and
    (3) The completed articles must be exported or destroyed under 
Customs supervision within 5 years of the date of importation of the 
designated merchandise, or within 5 years of the earliest date of 
importation associated with a drawback product.
    (c) Drawback claims filed before specific or general manufacturing 
drawback ruling approved or acknowledged. Drawback claims may be filed 
before the letter of notification of intent to operate under a general 
manufacturing drawback ruling covering the claims is acknowledged 
(Sec. 191.7), or before the specific manufacturing drawback ruling 
covering the claims is approved (Sec. 191.8), but no drawback shall be 
paid until such acknowledgement or approval, as appropriate.