Collapse to view only § 190.0a - Claims filed under NAFTA and USMCA.

§ 190.0 - Scope.

This part sets forth general provisions applicable to all drawback claims and specialized provisions applicable to specific types of drawback claims filed under 19 U.S.C. 1313, as amended. For drawback claims and specialized provisions applicable to specific types of drawback claims filed pursuant to 19 U.S.C. 1313, as it was in effect on or before February 24, 2016, please see part 191 of this chapter. Additional drawback provisions relating to the North American Free Trade Agreement (NAFTA) are contained in subpart E of part 181 of this chapter, and provisions relating to the Agreement Between the United States of America, the United Mexican States, and Canada (USMCA) are contained in subpart E of part 182 of this chapter.

[83 FR 64997, Dec. 18, 2018, as amended by CBP Dec. 21-10, 86 FR 35594, July 6, 2021]

§ 190.0a - Claims filed under NAFTA and USMCA.

Claims for drawback filed under the provisions of part 181 or part 182 of this chapter must be filed separately from claims filed under the provisions of this part.

[83 FR 64997, Dec. 18, 2018, as amended by CBP Dec. 21-10, 86 FR 35594, July 6, 2021]

A - Subpart A—General Provisions

B - Subpart B—Manufacturing Drawback

C - Subpart C—Unused Merchandise Drawback

D - Subpart D—Rejected Merchandise

E - Subpart E—Completion of Drawback Claims

F - Subpart F—Verification of Claims

G - Subpart G—Exportation and Destruction

H - Subpart H—Liquidation and Protest of Drawback Entries

I - Subpart I—Waiver of Prior Notice of Intent To Export or Destroy; Accelerated Payment of Drawback

J - Subpart J—Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol

K - Subpart K—Supplies for Certain Vessels and Aircraft

L - Subpart L—Meats Cured With Imported Salt

M - Subpart M—Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Account and Ownership

N - Subpart N—Foreign-Built Jet Aircraft Engines Processed in the United States

O - Subpart O—Merchandise Exported From Continuous CBP Custody

P - Subpart P—Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications

Q - Subpart Q—Substitution of Finished Petroleum Derivatives

R - Subpart R—Merchandise Transferred to a Foreign Trade Zone From Customs Territory

S - Subpart S—Drawback Compliance Program