[Code of Federal Regulations] [Title 19, Volume 2] [Revised as of April 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR191.0] [Page 520-522] TITLE 19--CUSTOMS DUTIES CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) PART 191_DRAWBACK--Table of Contents Sec. 191.0 Scope. Sec. 191.0 Scope. 191.0a Claims filed under NAFTA. Subpart A_General Provisions 191.1 Authority of the Commissioner of Customs. 191.2 Definitions. 191.3 Duties and fees subject or not subject to drawback. 191.4 Merchandise in which a U.S. Government interest exists. 191.5 Guantanamo Bay, insular possessions, trust territories. 191.6 Authority to sign drawback documents. 191.7 General manufacturing drawback ruling. 191.8 Specific manufacturing drawback ruling. 191.9 Agency. 191.10 Certificate of delivery. 191.11 Tradeoff. 191.12 Claim filed under incorrect provision. 191.13 Packaging materials. 191.14 Identification of merchandise or articles by accounting method. 191.15 Recordkeeping. Subpart B_Manufacturing Drawback 191.21 Direct identification drawback. 191.22 Substitution drawback. 191.23 Methods of claiming drawback. 191.24 Certificate of manufacture and delivery. 191.25 Destruction under Customs supervision. 191.26 Recordkeeping for manufacturing drawback. 191.27 Time limitations. 191.28 Person entitled to claim drawback. Subpart C_Unused Merchandise Drawback 191.31 Direct identification. 191.32 Substitution drawback. 191.33 Person entitled to claim drawback. 191.34 Certificate of delivery required. 191.35 Notice of intent to export; examination of merchandise. 191.36 Failure to file Notice of Intent to Export, Destroy or Return Merchandise for Purposes of Drawback. 191.37 Destruction under Customs supervision. 191.38 Records. Subpart D_Rejected Merchandise 191.41 Rejected merchandise drawback. 191.42 Procedure. 191.43 Unused merchandise claim. 191.44 Destruction under Customs supervision. Subpart E_Completion of Drawback Claims 191.51 Completion of drawback claims. 191.52 Rejecting, perfecting or amending claims. 191.53 Restructuring of claims. Subpart F_Verification of Claims 191.61 Verification of drawback claims. 191.62 Penalties. Subpart G_Exportation and Destruction 191.71 Drawback on articles destroyed under Customs supervision. 191.72 Exportation procedures. 191.73 Export summary procedure. 191.74 Certification of exportation by mail. 191.75 Exportation by the Government. 191.76 Landing certificate. [[Page 521]] Subpart H_Liquidation and Protest of Drawback Entries 191.81 Liquidation. 191.82 Person entitled to claim drawback. 191.83 Person entitled to receive payment. 191.84 Protests. Subpart I_Waiver of Prior Notice of Intent To Export; Accelerated Payment of Drawback 191.91 Waiver of prior notice of intent to export. 191.92 Accelerated payment. 191.93 Combined applications. Subpart J_Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol 191.101 Drawback allowance. 191.102 Procedure. 191.103 Additional requirements. 191.104 Alcohol, Tobacco and Firearms certificates. 191.105 Liquidation. 191.106 Amount of drawback. Subpart K_Supplies for Certain Vessels and Aircraft 191.111 Drawback allowance. 191.112 Procedure. Subpart L_Meats Cured With Imported Salt 191.121 Drawback allowance. 191.122 Procedure. 191.123 Refund of duties. Subpart M_Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Ownership and Account 191.131 Drawback allowance. 191.132 Procedure. 191.133 Explanation of terms. Subpart N_Foreign-Built Jet Aircraft Engines Processed in the United States 191.141 Drawback allowance. 191.142 Procedure. 191.143 Drawback entry. 191.144 Refund of duties. Subpart O_Merchandise Exported From Continuous Customs Custody 191.151 Drawback allowance. 191.152 Merchandise released from Customs custody. 191.153 Continuous Customs custody. 191.154 Filing the entry. 191.155 Merchandise withdrawn from warehouse for exportation. 191.156 Bill of lading. 191.157 Landing certificates. 191.158 Procedures. 191.159 Amount of drawback. Subpart P_Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications 191.161 Refund of taxes. 191.162 Procedure. 191.163 Documentation. 191.164 Return to Customs custody. 191.165 No exportation by mail. 191.166 Destruction of merchandise. 191.167 Liquidation. 191.168 Time limit for exportation or destruction. Subpart Q_Substitution of Finished Petroleum Derivatives 191.171 General; drawback allowance. 191.172 Definitions. 191.173 Imported duty-paid derivatives (no manufacture). 191.174 Derivatives manufactured under 19 U.S.C. 1313(a) or (b). 191.175 Drawback claimant; maintenance of records. 191.176 Procedures for claims filed under 19 U.S.C. 1313(p). Subpart R_Merchandise Transferred to a Foreign Trade Zone From Customs Custody 191.181 Drawback allowance. 191.182 Zone-restricted merchandise. 191.183 Articles manufactured or produced in the United States. 191.184 Merchandise transferred from continuous Customs custody. 191.185 Unused merchandise drawback and merchandise not conforming to sample or specification, shipped without consent of the consignee, or found to be defective as of the time of importation. 191.186 Person entitled to claim drawback. Subpart S_Drawback Compliance Program 191.191 Purpose. 191.192 Certification for compliance program. 191.193 Application procedure for compliance program. 191.194 Action on application to participate in compliance program. 191.195 Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback. [[Page 522]] Appendix A to Part 191--General Manufacturing Drawback Rulings Appendix B to Part 191--Sample Formats for Applications for Specific Manufacturing Drawback Rulings Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1313, 1624; Sec. 191.84 also issued under 19 U.S.C. 1514; Sec. Sec. 191.111, 191.112 also issued under 19 U.S.C. 1309; Sec. Sec. 191.151(a)(1), 191.153, 191.157, 191.159 also issued under 19 U.S.C. 1557; Sec. Sec. 191.182-191.186 also issued under 19 U.S.C. 81c; Sec. Sec. 191.191-191.195 also issued under 19 U.S.C. 1593a. Source: T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted. This part sets forth general provisions applicable to all drawback claims and specialized provisions applicable to specific types of drawback claims. Additional drawback provisions relating to the North American Free Trade Agreement (NAFTA) are contained in subpart E of part 181 of this chapter. Those provisions relating to the United States- Chile Free Trade Agreement are contained in subpart H of part 10 of this chapter. [T.D. 98-16, 63 FR 11006, Mar. 5, 1998, as amended by CBP Dec. 05-07, 70 FR 10884, Mar. 7, 2005]