Code of Federal Regulations · Section
§ 190.4 — Merchandise In Which A U.s. Government Interest Exists
19 C.F.R. § 190.4
(a) Restricted meaning of Government. A U.S. Government instrumentality operating with nonappropriated funds is considered a Government entity within the meaning of this section.
(b) Allowance of drawback. If the merchandise is sold to the U.S. Government, drawback will be available only to the:
(1) Department, branch, agency, or instrumentality of the U.S. Government which purchased it; or
(2) Supplier, or any of the parties specified in § 190.82, provided the claim is supported by documentation signed by a proper officer of the department, branch, agency, or instrumentality concerned certifying that the right to drawback was reserved by the supplier or other parties with the knowledge and consent of the department, branch, agency, or instrumentality.
(c) Bond. No bond will be required when a U.S. Government entity claims drawback.
Authorizing Statute
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Entry for warehouse19 U.S.C. § 1557
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Departmental regulations5 U.S.C. § 301
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Supplies for certain vessels and aircraft19 U.S.C. § 1309
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Recordkeeping19 U.S.C. § 1508
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Penalties for false drawback claims19 U.S.C. § 1593a
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Protest against decisions of Customs Service19 U.S.C. § 1514