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e-CFR data is current as of September 24, 2020

Title 19Chapter IPart 191Subpart M → §191.131


Title 19: Customs Duties
PART 191—DRAWBACK
Subpart M—Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Ownership and Account


§191.131   Drawback allowance.

Section 313(g) of the Act, as amended (19 U.S.C. 1313(g)), provides for drawback on imported materials used in the construction and equipment of vessels and aircraft built for foreign account and ownership, or for the government of any foreign country, notwithstanding that these vessels or aircraft may not be exported within the strict meaning of the term.

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