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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 19Chapter IPart 190Subpart 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.
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