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19 CFR 191.181

§ 191.181 Drawback allowance.

United States · 19 CFR — Customs Duties · Status: effective

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19 CFR 191.181, § 191.181 Drawback allowance, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75738
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Full text

The fourth proviso of § 3 of the Foreign Trade Zones Act of June 18, 1934, as amended (19 U.S.C. 81c), provides for drawback on merchandise transferred to a foreign trade zone for the sole purpose of exportation, storage or destruction (except destruction of distilled spirits, wines, and fermented malt liquors), provided there is compliance with the regulations of this subpart.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.