Code of Federal Regulations · Section
§ 191.31 — Direct Identification
19 C.F.R. § 191.31
(a) General. Section 313(j)(1) of the Act, as amended (19 U.S.C. 1313(j)(1)), provides for drawback upon the exportation or destruction under Customs supervision of imported merchandise upon which was paid any duty, tax, or fee imposed under Federal law because of its importation, if the merchandise has not been used within the United States before such exportation or destruction.
(b) Time of exportation or destruction. Drawback shall be allowed on imported merchandise if, before the close of the 3-year period beginning on the date of importation, the merchandise is exported from the United States or destroyed under Customs supervision.
(c) Operations performed on imported merchandise. In cases in which an operation or operations is or are performed on the imported merchandise, the performing of any operation or combination of operations, not amounting to manufacture or production under the provisions of the manufacturing drawback law, on the imported merchandise is not a use of that merchandise for purposes of this section.
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