Part 190 - MODERNIZED DRAWBACK
- Subpart A - GENERAL PROVISIONS (§§ 190.1 — 190.15)
- Subpart B - MANUFACTURING DRAWBACK (§§ 190.21 — 190.29)
- Subpart C - UNUSED MERCHANDISE DRAWBACK (§§ 190.31 — 190.38)
- Subpart D - REJECTED MERCHANDISE (§§ 190.41 — 190.45)
- Subpart E - COMPLETION OF DRAWBACK CLAIMS (§§ 190.51 — 190.53)
- Subpart F - VERIFICATION OF CLAIMS (§§ 190.61 — 190.63)
- Subpart G - EXPORTATION AND DESTRUCTION (§§ 190.71 — 190.76)
- Subpart H - LIQUIDATION AND PROTEST OF DRAWBACK ENTRIES (§§ 190.81 — 190.84)
- Subpart I - WAIVER OF PRIOR NOTICE OF INTENT TO EXPORT OR DESTROY; ACCELERATED PAYMENT OF DRAWBACK (§§ 190.91 — 190.93)
- Subpart J - INTERNAL REVENUE TAX ON FLAVORING EXTRACTS AND MEDICINAL OR TOILET PREPARATIONS (INCLUDING PERFUMERY) MANUFACTURED FROM DOMESTIC TAX-PAID ALCOHOL (§§ 190.101 — 190.106)
- Subpart K - SUPPLIES FOR CERTAIN VESSELS AND AIRCRAFT (§§ 190.111 — 190.112)
- Subpart L - MEATS CURED WITH IMPORTED SALT (§§ 190.121 — 190.123)
- Subpart M - MATERIALS FOR CONSTRUCTION AND EQUIPMENT OF VESSELS AND AIRCRAFT BUILT FOR FOREIGN ACCOUNT AND OWNERSHIP (§§ 190.131 — 190.133)
- Subpart N - FOREIGN-BUILT JET AIRCRAFT ENGINES PROCESSED IN THE UNITED STATES (§§ 190.141 — 190.144)
- Subpart O - MERCHANDISE EXPORTED FROM CONTINUOUS CBP CUSTODY (§§ 190.151 — 190.159)
- Subpart P - DISTILLED SPIRITS, WINES, OR BEER WHICH ARE UNMERCHANTABLE OR DO NOT CONFORM TO SAMPLE OR SPECIFICATIONS (§§ 190.161 — 190.168)
- Subpart Q - SUBSTITUTION OF FINISHED PETROLEUM DERIVATIVES (§§ 190.171 — 190.176)
- Subpart R - MERCHANDISE TRANSFERRED TO A FOREIGN TRADE ZONE FROM CUSTOMS TERRITORY (§§ 190.181 — 190.186)
- Subpart S - DRAWBACK COMPLIANCE PROGRAM (§§ 190.191 — 190.195)
- Appendix A to Part 190 - General Manufacturing Drawback Rulings
- Appendix B to Part 190 - Sample Formats for Applications for Specific Manufacturing Drawback Rulings
- Section 190.0 - Scope
- Section 190.0a - Claims filed under NAFTA and USMCA