[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: 19CFR191.12]



[Page 533]

 

                        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

 

                      Subpart A_General Provisions

 

Sec.  191.12  Claim filed under incorrect provision.



    A drawback claim filed pursuant to any provision of Sec.  313 of the 

Act, as amended (19 U.S.C. 1313) may be deemed filed pursuant to any 

other provision thereof should the drawback office determine that 

drawback is not allowable under the provision as originally filed, but 

that it is allowable under such other provision. To be allowable under 

such other provision, the claim must meet each of the requirements of 

such provision. The claimant may raise alternative provisions prior to 

liquidation or by protest.



[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15288, Mar. 31, 1998]