Subpart C. Subpart C—Unused Merchandise Drawback

• § 191.31 - Direct identification.
• § 191.32 - Substitution drawback.
• § 191.33 - Person entitled to claim drawback.
• § 191.34 - Certificate of delivery required.
• § 191.35 - Notice of intent to export; examination of merchandise.
• § 191.36 - Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
• § 191.37 - Destruction under Customs supervision.
• § 191.38 - Records.