Code of Federal Regulations · Section
§ 190.82 — Person Entitled To Claim Drawback
19 C.F.R. § 190.82
Unless otherwise provided in this part (see §§ 190.42(b), 190.162, 190.175(a), 190.186), the exporter (or destroyer) will be entitled to claim drawback, unless the exporter (or destroyer), by means of a certification, waives the right to claim drawback and assigns such right to the manufacturer, producer, importer, or intermediate party (in the case of drawback under 19 U.S.C. 1313(j)(1) and (2), see § 190.33(a) and (b)). Such certification must also affirm that the exporter (or destroyer) has not assigned and will not assign the right to claim drawback on the particular exportation or destruction to any other party. The certification provided for in this section may be a blanket certification for a stated period.
Authorizing Statute
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Drawback and refunds19 U.S.C. § 1313
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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