C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 191—DRAWBACK › Subpart C—Unused Merchandise Drawback

19 C.F.R. § 191.31

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(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.

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15288, Mar. 31, 1998]
Notes of Decisions
Cited in 2 cases, 2006–2011 · leading case: Toyota Motor Sales, U.S.A., Inc. v. United States, 2011 CIT 113 (Ct. Intl. Trade 2011).
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Toyota Motor Sales, U.S.A., Inc. v. United States, 2011 CIT 113 (Ct. Intl. Trade 2011). · cites it 2× “At the same time, 19 C.F.R. § 191.31 (b) implements the Court No.”
Richard L. Jones Calexico, Inc. v. United States, 2006 CIT 111 (Ct. Intl. Trade 2006). “§ 1313 (r)(l) (three year window following the date of exportation to file a drawback claim); 19 C.F.R. § 191.31 (b) (drawback allowed if exportation occurs within three years after importation).”
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