[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: 19CFR191.53]

[Page 553-554]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                Subpart E--Completion of Drawback Claims
 
Sec. 191.53  Restructuring of claims.

    (a) General. Customs may require claimants to restructure their 
drawback claims in such a manner as to foster Customs administrative 
efficiency.

[[Page 554]]

In making this determination, Customs will consider the following 
factors:
    (1) The number of transactions of the claimant (imports and 
exports);
    (2) The value of the claims;
    (3) The frequency of claims;
    (4) The product or products being claimed; and
    (5) For 19 U.S.C. 1313(a) and 1313(b) claims, the provisions, as 
applicable, of the general manufacturing drawback ruling or the specific 
manufacturing drawback ruling.
    (b) Exemption from restructuring; criteria. In order to be exempt 
from a restructuring, a claimant must demonstrate an inability or 
impracticability in restructuring its claims as required by Customs and 
must provide a mutually acceptable alternative. Criteria used in such 
determination will include a demonstration by the claimant of one or 
more of the following:
    (1) Complexities caused by multiple commodities or the applicable 
general manufacturing drawback ruling or the specific manufacturing 
drawback ruling;
    (2) Variable and conflicting manufacturing and inventory periods 
(for example, financial, accounting and manufacturing records maintained 
are significantly different);
    (3) Complexities caused by multiple manufacturing locations;
    (4) Complexities caused by difficulty in adjusting accounting and 
inventory records (for example, records maintained--financial or 
accounting--are significantly different); and/or
    (5) Complexities caused by significantly different methods of 
operation.