[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR191.13]

[Page 532]
 
                        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.

    (a) Imported packaging material. Drawback of duties is provided in 
Sec. 313(q)(1) of the Act, as amended (19 U.S.C. 1313(q)(1)), 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.
    (b) Packaging material manufactured in United States from imported 
materials. Drawback of duties is provided in Sec. 313(q)(2) of the Act, 
as amended (19 U.S.C. 1313(q)(2)), on packaging material that is 
manufactured or produced in the United States from imported materials 
and used to package or repackage articles that are exported or destroyed 
under Sec. 313(a) or (b) of the Act, as amended (19 U.S.C. 1313(a) or 
(b)). Drawback is payable on the packaging material under the particular 
manufacturing drawback provision to which the packaged articles 
themselves are subject, either 19 U.S.C. 1313(a) or (b), as applicable. 
The drawback will be based on the duty, tax, or fee that is paid on the 
imported merchandise used to manufacture or produce the packaging 
material. The packaging material and the imported merchandise used in 
its manufacture or production 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 must be 
provided for the packaging material as well as the imported merchandise 
used in its manufacture or production, for purposes of determining the 
applicable drawback payable.

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998, as amended by T.D. 02-16, 67 FR 
16637, Apr. 8, 2002]