Subpart A. Subpart A—General Provisions

• § 190.1 - Authority of the Commissioner of CBP.
• § 190.2 - Definitions.
• § 190.3 - Duties, taxes, and fees subject or not subject to drawback.
• § 190.4 - Merchandise in which a U.S. Government interest exists.
• § 190.5 - Guantanamo Bay, insular possessions, trust territories.
• § 190.6 - Authority to sign or electronically certify drawback documents.
• § 190.7 - General manufacturing drawback ruling.
• § 190.8 - Specific manufacturing drawback ruling.
• § 190.9 - Agency.
• § 190.10 - Transfer of merchandise.
• § 190.11 - Valuation of merchandise.
• § 190.12 - Claim filed under incorrect provision.
• § 190.13 - Packaging materials.
• § 190.14 - Identification of merchandise or articles by accounting method.
• § 190.15 - Recordkeeping.