General Provisions

  1. Law
  2. CFR 19
  3. Customs Duties
  4. U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
  5. Drawback
  6. General Provisions

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Section
191.1

Authority of the Commissioner of CBP.

Section
191.2

Definitions.

Section
191.3

Duties, taxes, and fees subject or not subject to drawback.

Section
191.4

Merchandise in which a U.S. Government interest exists.

Section
191.5

Guantanamo Bay, insular possessions, trust territories.

Section
191.6

Authority to sign drawback documents.

Section
191.7

General manufacturing drawback ruling.

Section
191.8

Specific manufacturing drawback ruling.

Section
191.9

Agency.

Section
191.10

Certificate of delivery.

Section
191.11

Tradeoff.

Section
191.12

Claim filed under incorrect provision.

Section
191.13

Packaging materials.

Section
191.14

Identification of merchandise or articles by accounting method.

Section
191.15

Recordkeeping.