PART 191 -- DRAWBACK
Sec.
Subpart A -- General Provisions
191.1 Authority of the Commissioner of Customs.
191.3 Duties subject to drawback.
191.6 Authority to sign drawback documents.
191.9 Falsification of drawback claims.
191.10 Verification of drawback claims.
191.11 Merchandise in which a United States Government interest exists.
191.12 Drawback on duties paid to Puerto Rico.
191.13 Guantanamo Bay, insular possessions, trust territories.
Subpart B -- Specific Drawback Contracts
191.21 Drawback proposal.
191.22 Records, storage, identification.
191.24 Schedules and supplemental schedules.
191.25 Modification of contracts.
191.26 Termination or renewal.
Subpart C -- Use of Substituted Merchandise
191.31 Drawback substitution.
191.32 Records and general provisions.
Subpart D -- General Drawback Contracts
191.41 Applicability.
191.44 Termination or renewal.
Subpart E -- Evidence of Exportation
191.51 Alternative procedures.
191.54 Certified notice of exportation by mail.
191.55 Exportation by the Government.
191.56 Amendment of evidence of exportation.
191.57 Examination of the merchandise.
Subpart F -- Completion of Drawback Claims
191.61 Time for filing.
191.63 Summary of papers filed.
191.65 Certification of delivery.
191.66 Certificates of manufacture and delivery.
Subpart G -- Payment and Liquidation of Drawback Claims
191.71 Liquidation.
191.73 Person entitled to receive drawback.
Subpart H -- Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (including Perfumery) Manufactured From Domestic Tax-Paid Alcohol
191.81 Drawback allowance.
191.83 Additional requirements.
191.84 Alcohol, tobacco and firearms certificates.
Subpart I -- Supplies for Certain Vessels and Aircraft
191.91 Drawback allowance.
191.93 Drawback notice of lading.
Subpart J -- Meats Cured With Imported Salt
191.101 Drawback allowance.
Subpart K -- Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Account and Ownership
191.111 Drawback allowance.
Subpart L -- Foreign-Built Jet Aircraft Engines Processed in the United States
191.121 Drawback allowance.
Subpart M -- Merchandise Exported From Continuous Customs Custody
191.131 Drawback allowance.
191.132 Merchandise released from Customs custody.
191.133 Continuous Customs custody.
191.135 Merchandise withdrawn from warehouse for exportation.
Subpart N -- Same Condition and Rejected Merchandise Drawback
191.141 Same condition drawback.
Subpart O -- Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications
191.151 Refund of taxes.
191.154 Return to Customs custody.
191.155 No exportation by mail.
191.156 Destruction of merchandise.
191.158 Time limit for exportation or destruction.
Subpart P -- Merchandise Transferred to a Foreign-Trade Zone From Customs Territory
191.161 Drawback allowance.
191.162 Zone-restricted merchandise.
191.163 Articles manufactured or produced in the United States.
191.164 Merchandise transferred from continuous Customs custody.
191.166 Person entitled to receive drawback.