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Title 19

Displaying title 19, up to date as of 7/16/2026. Title 19 was last amended 6/24/2026.
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Title 19Customs DutiesPart / Section
Chapter IU.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury0 – 199
Part 191Drawback191.0 – 191.195
§ 191.0Scope.
§ 191.0aClaims filed under NAFTA.
Subpart AGeneral Provisions191.1 – 191.15
Subpart BManufacturing Drawback191.21 – 191.28
Subpart CUnused Merchandise Drawback191.31 – 191.38
Subpart DRejected Merchandise191.41 – 191.45
Subpart ECompletion of Drawback Claims191.51 – 191.53
Subpart FVerification of Claims191.61 – 191.62
§ 191.61Verification of drawback claims.
§ 191.62Penalties.
Subpart GExportation and Destruction191.71 – 191.76
Subpart HLiquidation and Protest of Drawback Entries191.81 – 191.84
Subpart IWaiver of Prior Notice of Intent To Export; Accelerated Payment of Drawback191.91 – 191.93
Subpart JInternal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol191.101 – 191.106
Subpart KSupplies for Certain Vessels and Aircraft191.111 – 191.112
Subpart LMeats Cured With Imported Salt191.121 – 191.123
Subpart MMaterials for Construction and Equipment of Vessels and Aircraft Built for Foreign Ownership and Account191.131 – 191.133
Subpart NForeign-Built Jet Aircraft Engines Processed in the United States191.141 – 191.144
Subpart OMerchandise Exported From Continuous Customs Custody191.151 – 191.159
Subpart PDistilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications191.161 – 191.168
Subpart QSubstitution of Finished Petroleum Derivatives191.171 – 191.176
Subpart RMerchandise Transferred to a Foreign Trade Zone From Customs Territory191.181 – 191.186
Subpart SDrawback Compliance Program191.191 – 191.195
Appendix A to Part 191
General Manufacturing Drawback Rulings
Appendix B to Part 191
Sample Formats for Applications for Specific Manufacturing Drawback Rulings