Code of Federal Regulations · Section
§ 17.21 — Registration
27 C.F.R. § 17.21
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Every person claiming drawback under this part must register annually as a nonbeverage domestic drawback claimant. Registration will be accomplished when the claimant submits the first drawback claim for each year along with the supporting data required under subpart G of this part. No registration is required for any year in which the claimant does not file a claim for drawback.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Credit for wine content and for flavors content26 U.S.C. § 5010