[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: 19CFR191.5]

[Page 522]
 
                        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. 191.5  Guantanamo Bay, insular possessions, trust territories.

    Guantanamo Bay Naval Station shall be considered foreign territory 
for drawback purposes and, accordingly, drawback may be permitted on 
articles shipped there. Under 19 U.S.C. 1313, drawback of Customs duty 
is not allowed on articles shipped to Puerto Rico, the U.S. Virgin 
Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, 
Guam, Canton Island, Enderbury Island, Johnston Island, or Palmyra 
Island.