2000 CFR Title 19, Volume 2

Title 19--Customs Duties CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 191--DRAWBACK
	191.0	Scope.
	191.0a	Claims filed under NAFTA.
	191.1	Authority of the Commissioner of Customs.
	191.2	Definitions.
	191.3	Duties and fees subject or not subject to drawback.
	191.4	Merchandise in which a U.S. Government interest exists.
	191.5	Guantanamo Bay, insular possessions, trust territories.
	191.6	Authority to sign drawback documents.
	191.7	General manufacturing drawback ruling.
	191.8	Specific manufacturing drawback ruling.
	191.9	Agency.
	191.10	Certificate of delivery.
	191.11	Tradeoff.
	191.12	Claim filed under incorrect provision.
	191.13	Packaging materials.
	191.14	Identification of merchandise or articles by accounting method.
	191.15	Recordkeeping.
	191.21	Direct identification drawback.
	191.22	Substitution drawback.
	191.23	Methods of claiming drawback.
	191.24	Certificate of manufacture and delivery.
	191.25	Destruction under Customs supervision.
	191.26	Recordkeeping for manufacturing drawback.
	191.27	Time limitations.
	191.28	Person entitled to claim drawback.
	191.31	Direct identification.
	191.32	Substitution drawback.
	191.33	Person entitled to claim drawback.
	191.34	Certificate of delivery required.
	191.35	Notice of intent to export; examination of merchandise.
	191.36	Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
	191.37	Destruction under Customs supervision.
	191.38	Records.
	191.41	Rejected merchandise drawback.
	191.42	Procedure.
	191.43	Unused merchandise claim.
	191.44	Destruction under Customs supervision.
	191.51	Completion of drawback claims.
	191.52	Rejecting, perfecting or amending claims.
	191.53	Restructuring of claims.
	191.61	Verification of drawback claims.
	191.62	Penalties.
	191.71	Drawback on articles destroyed under Customs supervision.
	191.72	Exportation procedures.
	191.73	Export summary procedure.
	191.74	Certification of exportation by mail.
	191.75	Exportation by the Government.
	191.76	Landing certificate.
	191.81	Liquidation.
	191.82	Person entitled to claim drawback.
	191.83	Person entitled to receive payment.
	191.84	Protests.
	191.91	Waiver of prior notice of intent to export.
	191.92	Accelerated payment.
	191.93	Combined applications.
	191.101	Drawback allowance.
	191.102	Procedure.
	191.103	Additional requirements.
	191.104	Alcohol, Tobacco and Firearms certificates.
	191.105	Liquidation.
	191.106	Amount of drawback.
	191.111	Drawback allowance.
	191.112	Procedure.
	191.121	Drawback allowance.
	191.122	Procedure.
	191.123	Refund of duties.
	191.131	Drawback allowance.
	191.132	Procedure.
	191.133	Explanation of terms.
	191.141	Drawback allowance.
	191.142	Procedure.
	191.143	Drawback entry.
	191.144	Refund of duties.
	191.151	Drawback allowance.
	191.152	Merchandise released from Customs custody.
	191.153	Continuous Customs custody.
	191.154	Filing the entry.
	191.155	Merchandise withdrawn from warehouse for exportation.
	191.156	Bill of lading.
	191.157	Landing certificates.
	191.158	Procedures.
	191.159	Amount of drawback.
	191.161	Refund of taxes.
	191.162	Procedure.
	191.163	Documentation.
	191.164	Return to Customs custody.
	191.165	No exportation by mail.
	191.166	Destruction of merchandise.
	191.167	Liquidation.
	191.168	Time limit for exportation or destruction.
	191.171	General; Drawback allowance.
	191.172	Definitions.
	191.173	Imported duty-paid derivatives (no manufacture).
	191.174	Derivatives manufactured under 19 U.S.C. 1313(a) or (b).
	191.175	Drawback claimant; maintenance of records.
	191.176	Procedures for claims filed under 19 U.S.C. 1313(p).
	191.181	Drawback allowance.
	191.182	Zone-restricted merchandise.
	191.183	Articles manufactured or produced in the United States.
	191.184	Merchandise transferred from continuous Customs custody.
	191.185	Unused merchandise drawback and merchandise not conforming to sample or specification, shipped without consent of the consignee, or found to be defective as of the time of importation.
	191.186	Person entitled to claim drawback.
	191.191	Purpose.
	191.192	Certification for compliance program.
	191.193	Application procedure for compliance program.
	191.194	Action on application to participate in compliance program.
	191.195	Combined application for certification in drawback compliance program and waiver of prior notice and/or approval of accelerated payment of drawback.