19 CFR 190.163
§ 190.163 Documentation.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 190.163, § 190.163 Documentation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75594
- Permanent ID
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Full text
(a) Entry. A drawback entry must be filed to claim drawback under this subpart.
(b) Documentation. The drawback entry for unmerchantable merchandise must be accompanied by a certificate of the importer setting forth in detail the facts which cause the merchandise to be unmerchantable and any additional evidence that the drawback office requires to establish that the merchandise is unmerchantable.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.