[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: 19CFR191.31]



[Page 544-545]

 

                        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 C_Unused Merchandise Drawback

 

Sec.  191.31  Direct identification.





    (a) General. Section 313(j)(1) of the Act, as amended (19 U.S.C. 

1313(j)(1)), provides for drawback upon the exportation or destruction 

under Customs supervision of imported merchandise upon which was paid 

any duty, tax, or fee imposed under Federal law because of its 

importation, if the merchandise has not been used within the United 

States before such exportation or destruction.

    (b) Time of exportation or destruction. Drawback shall be allowed on 

imported merchandise if, before the close of the 3-year period beginning 

on the date of importation, the merchandise is exported from the United 

States or destroyed under Customs supervision.

    (c) Operations performed on imported merchandise. In cases in which 

an operation or operations is or are performed



[[Page 545]]



on the imported merchandise, the performing of any operation or 

combination of operations, not amounting to manufacture or production 

under the provisions of the manufacturing drawback law, on the imported 

merchandise is not a use of that merchandise for purposes of this 

section.



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