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e-CFR data is current as of September 23, 2020

Title 19Chapter IPart 191Subpart O → §191.158

Title 19: Customs Duties
Subpart O—Merchandise Exported From Continuous Customs Custody

§191.158   Procedures.

When the drawback claim has been completed and the bill of lading filed, together with the landing certificate, if required, the reports of inspection and lading made, and the clearance of the exporting conveyance established by the record of clearance in the case of direct exportation or by certificate in the case of transportation and exportation, the drawback office shall verify the importation by referring to the import records to ascertain the amount of duty paid on the merchandise exported. To the extent appropriate and not inconsistent with the provisions of this subpart, drawback entries shall be liquidated in accordance with the provisions of §191.81 of this part.

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