[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: 19CFR191.21]



[Page 539]

 

                        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 B_Manufacturing Drawback

 

Sec.  191.21  Direct identification drawback.





    Section 313(a) of the Act, as amended (19 U.S.C. 1313(a)), provides 

for drawback upon the exportation, or destruction under Customs 

supervision, of articles which are not used in the United States prior 

to their exportation or destruction, and which are manufactured or 

produced in the United States wholly or in part with the use of 

particular imported, duty-paid merchandise and/or drawback product(s). 

Where two or more products result, drawback shall be distributed among 

the products in accordance with their relative value (see Sec.  

191.2(u)) at the time of separation. Merchandise may be identified for 

drawback purposes under 19 U.S.C. 1313(a) in the manner provided for and 

prescribed in Sec.  191.14 of this part.