[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: 19CFR191.13]



[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.  191.13  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]