Code of Federal Regulations · Section
§ 190.181 — Drawback Allowance
19 C.F.R. § 190.181
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The fourth proviso of section 3 of the Foreign Trade Zones Act of June 18, 1934, as amended (19 U.S.C. 81c), provides that merchandise transferred to a foreign trade zone for the sole purpose of exportation, storage or destruction (except destruction of distilled spirits, wines, and fermented malt liquors), will be considered to be exported for the purpose of drawback, provided there is compliance with the regulations of this subpart.
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