19 C.F.R. § 191.5
Guantanamo Bay, insular possessions, trust territories
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.
Notes of Decisions
Cited in 1
case, 2009–2009 · leading case: Delphi Petroleum, Inc. v. United States, 662 F. Supp. 2d 1348 (Ct. Intl. Trade 2009).
Delphi Petroleum, Inc. v. United States, 662 F. Supp. 2d 1348 (Ct. Intl. Trade 2009). “19 C.F.R. § 191.5 (a)(1). Aectra concluded that a complete claim also includes a correct calculation of taxes and fees sought because payment of a drawback claim is “expressly conditioned — by statute — upon compliance with regulations promulgated by the Secretary of Treasury.”
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