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. Modernized Drawback
  6. General Provisions

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Section
190.1

Authority of the Commissioner of CBP.

Section
190.2

Definitions.

Section
190.3

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

Section
190.4

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

Section
190.5

Guantanamo Bay, insular possessions, trust territories.

Section
190.6

Authority to sign or electronically certify drawback documents.

Section
190.7

General manufacturing drawback ruling.

Section
190.8

Specific manufacturing drawback ruling.

Section
190.9

Agency.

Section
190.10

Transfer of merchandise.

Section
190.11

Valuation of merchandise.

Section
190.12

Claim filed under incorrect provision.

Section
190.13

Packaging materials.

Section
190.14

Identification of merchandise or articles by accounting method.

Section
190.15

Recordkeeping.