Code of Federal Regulations · Section
§ 191.123 — Refund Of Duties
19 C.F.R. § 191.123
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Drawback shall be refunded in aggregate amounts of not less than $100 and shall not be subject to the retention of 1 percent of duties paid.
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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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