[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: 19CFR191.3]

[Page 524]
 
                        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. 191.3  Duties and fees subject or not subject to drawback.

    (a) Duties and fees subject to drawback include:
    (1) All ordinary Customs duties, including:
    (i) Duties paid on an entry, or withdrawal from warehouse, for 
consumption for which liquidation has become final;
    (ii) Estimated duties paid on an entry, or withdrawal from 
warehouse, for consumption, for which liquidation has not become final, 
subject to the conditions and requirements of Sec. 191.81(b) of this 
subpart; and
    (iii) Tenders of duties after liquidation of the entry, or 
withdrawal from warehouse, for consumption for which the duties are 
paid, subject to the conditions and requirements of Sec. 191.81(c) of 
this part, including:
    (A) Voluntary tenders (for purposes of this section, a ``voluntary 
tender'' is a payment of duties on imported merchandise in excess of 
duties included in the liquidation of the entry, or withdrawal from 
warehouse, for consumption, provided that the liquidation has become 
final and that the other conditions of this section and Sec. 191.81 of 
this part are met);
    (B) Tenders of duties in connection with notices of prior disclosure 
under 19 U.S.C. 1592(c)(4); and
    (C) Duties restored under 19 U.S.C. 1592(d).
    (2) Marking duties assessed under Sec. 304(c), Tariff Act of 1930, 
as amended (19 U.S.C. 1304(c));
    (3) Internal revenue taxes which attach upon importation (see 
Sec. 101.1 of this chapter); and
    (4) Merchandise processing fees (see Sec. 24.23 of this chapter) for 
unused merchandise drawback pursuant to 19 U.S.C. 1313(j).
    (b) Duties and fees not subject to drawback include:
    (1) Harbor maintenance fee (see Sec. 24.24 of this chapter);
    (2) Merchandise processing fees (see Sec. 24.23 of this chapter), 
except where unused merchandise drawback is claimed; and
    (3) Antidumping and countervailing duties on merchandise entered, or 
withdrawn from warehouse, for consumption on or after August 23, 1988.
    (c) No drawback shall be allowed when the identified merchandise, 
the designated imported merchandise, or the substituted other 
merchandise (when applicable), consists of an agricultural product which 
is duty-paid at the over-quota rate of duty established under a tariff-
rate quota, except that:
    (1) Agricultural products as described in this paragraph are 
eligible for drawback under 19 U.S.C. 1313(j)(1); and
    (2) Tobacco otherwise meeting the description of agricultural 
products in this paragraph is eligible for drawback under 19 U.S.C. 
1313(j)(1) or 19 U.S.C. 1313(a).

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 27489, May 19, 1998, as 
amended by T.D. 01-18, 66 FR 9649, Feb. 9, 2001]