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