Subpart A. Subpart A—General Provisions

• § 191.1 - Authority of the Commissioner of CBP.
• § 191.2 - Definitions.
• § 191.3 - Duties, taxes, 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.