[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: 19CFR191.27]



[Page 544]

 

                        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.  191.27  Time limitations.



    (a) Direct identification manufacturing. Drawback shall be allowed 

on imported merchandise used to manufacture or produce articles that are 

exported or destroyed under Customs supervision within 5 years after 

importation of the merchandise identified to support the claim.

    (b) Substitution manufacturing. Drawback shall be allowed on the 

imported merchandise if the following conditions are met:

    (1) The designated merchandise is used in manufacture or production 

within 3 years after receipt by the manufacturer or producer at its 

factory;

    (2) Within the 3-year period described in paragraph (b)(1) of this 

section, the exported or destroyed articles, or drawback products, were 

manufactured or produced; and

    (3) The completed articles must be exported or destroyed under 

Customs supervision within 5 years of the date of importation of the 

designated merchandise, or within 5 years of the earliest date of 

importation associated with a drawback product.

    (c) Drawback claims filed before specific or general manufacturing 

drawback ruling approved or acknowledged. Drawback claims may be filed 

before the letter of notification of intent to operate under a general 

manufacturing drawback ruling covering the claims is acknowledged (Sec.  

191.7), or before the specific manufacturing drawback ruling covering 

the claims is approved (Sec.  191.8), but no drawback shall be paid 

until such acknowledgement or approval, as appropriate.