Code of Federal Regulations · Section
§ 191.5 — Guantanamo Bay, Insular Possessions, Trust Territories
19 C.F.R. § 191.5
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Guantanamo Bay Naval Station is considered foreign territory for drawback purposes and, accordingly, drawback may be permitted on articles shipped there. Drawback is not allowed, except on claims made under 19 U.S.C. 1313(j)(1), on articles shipped to the U.S. Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Guam, Canton Island, Enderbury Island, Johnston Island, or Palmyra Island. Puerto Rico is not considered foreign territory for drawback purposes and, accordingly, drawback may not be permitted on articles shipped there from elsewhere in the customs territory of the United States.
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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Supplies for certain vessels and aircraft19 U.S.C. § 1309
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Departmental regulations5 U.S.C. § 301
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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