Code of Federal Regulations · Section
§ 190.186 — Person Entitled To Claim Drawback
19 C.F.R. § 190.186
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The person named in the foreign trade zone operator's certification on the notice of transfer or the drawback entry, as applicable, will be considered to be the transferor. Drawback may be claimed by, and paid to, the transferor.
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