19 C.F.R. § 191.72

Exportation procedures

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Exportation of articles for drawback purposes must be established by complying with one of the procedures provided for in this section (in addition to providing prior notice of intent to export if applicable (see §§ 191.35, 191.36, 191.42, and 191.91 of this part)). Supporting documentary evidence must establish fully the date and fact of exportation and the identity of the exporter. The procedures for establishing exportation outlined by this section include, but are not limited to:

(a) Documentary evidence of exportation (originals or copies) issued by the exporting carrier, such as a bill of lading, air waybill, freight waybill, Canadian Customs manifest, and/or cargo manifest;”.

(b) Export summary (§ 191.73);

(d) Notice of lading for supplies on certain vessels or aircraft (§ 191.112); or

(e) Notice of transfer for articles manufactured or produced in the U.S. which are transferred to a foreign trade zone (§ 191.183).

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998, as amended by CBP Dec. 15-11, 80 FR 47407, Aug. 7, 2015]

Notes of Decisions

Cited in 8 cases, 1990–2012 · leading case: Shell Oil Co. v. United States, 781 F. Supp. 2d 1313 (Ct. Intl. Trade 2011).

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Shell Oil Co. v. United States, 781 F. Supp. 2d 1313 (Ct. Intl. Trade 2011). · cites it 11× “Specifically, Shell argued that Customs would have treated pre-2004 drawback claims for HMT or ET as “repeatedly file[d] claims in excess of the amount due,” and would have revoked the company’s accelerated payment privileges pursuant to 19 C.F.R. § 191.72 (d). 29 See generally…”

California Indus. Prods., Inc. v. United States, 350 F. Supp. 2d 1135 (Ct. Intl. Trade 2004). · cites it 2× “Accelerated payment eligibility, under 19 C.F.R. § 191.72 (a) (1997), provides that "[a] drawback claimant not delinquent or otherwise remiss in transactions with Customs is eligible .”

Shell Oil Co. v. United States, 688 F.3d 1376 (Fed. Cir. 2012). “See 19 C.F.R. § 191.72 (1984). A drawback claimant seeking accelerated payment is required to include “a computation of the amount due.”

Int'l Light Metals, a Div. of Martin Marietta Tech., Inc. v. United States, 194 F.3d 1355 (Fed. Cir. 1999). “The audit revealed that ILM had been obtaining drawbacks for titanium products that were manufactured using titanium sponge and also for titanium products that were manufactured using titanium alloy scrap (both its own and that of others).”

United States Customs Serv. v. Apex Oil Co. (In Re Apex Oil Co.), 131 B.R. 712 (E.D. Mo. 1991). “19 C.F.R. § 191.72 . Accelerated drawback payments are available only to those claimants who are not delinquent or otherwise remiss in transactions with Customs.”

Apex Oil Co. v. United States Customs Serv. (In Re Apex Oil Co.), 122 B.R. 559 (Bankr. E.D. Mo. 1990). “Pursuant to 19 CFR § 191.72 , a drawback claimant is eligible for accelerated payment of its drawback on claims which are properly prepared and submitted pursuant to Customs regulations.”

In re Kalvar Microfilm, Inc., 208 B.R. 819 (Bankr. D. Del. 1997). · cites it 2× “19 C.F.R. § 191.72 ; 19 C.F.R. § 191.10 .”

California Indus. Prods. v. United States, 2004 CIT 122 (Ct. Intl. Trade 2004). · cites it 2× “7 Accelerated payment eligibility, under 19 C.F.R. § 191.72 (a) (1997), provides that “[a] drawback claimant not delinquent or otherwise remiss in transactions with Customs is eligible .”

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