[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: 19CFR191.31]

[Page 539]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                 Subpart C--Unused Merchandise Drawback
 
Sec. 191.31  Direct identification.


    (a) General. Section 313(j)(1) of the Act, as amended (19 U.S.C. 
1313(j)(1)), provides for drawback upon the exportation or destruction 
under Customs supervision of imported merchandise upon which was paid 
any duty, tax, or fee imposed under Federal law because of its 
importation, if the merchandise has not been used within the United 
States before such exportation or destruction.
    (b) Time of exportation or destruction. Drawback shall be allowed on 
imported merchandise if, before the close of the 3-year period beginning 
on the date of importation, the merchandise is exported from the United 
States or destroyed under Customs supervision.
    (c) Operations performed on imported merchandise. In cases in which 
an operation or operations is or are performed on the imported 
merchandise, the performing of any operation or combination of 
operations, not amounting to manufacture or production under the 
provisions of the manufacturing drawback law, on the imported 
merchandise is not a use of that merchandise for purposes of this 
section.

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15288, Mar. 31, 1998]