[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: 19CFR191.5]



[Page 526]

 

                        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.  191.5  Guantanamo Bay, insular possessions, trust territories.



    Guantanamo Bay Naval Station shall be considered foreign territory 

for drawback purposes and, accordingly, drawback may be permitted on 

articles shipped there. Under 19 U.S.C. 1313, drawback of Customs duty 

is not allowed on articles shipped to Puerto Rico, the U.S. Virgin 

Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, 

Guam, Canton Island, Enderbury Island, Johnston Island, or Palmyra 

Island.