Section 190.27 - Time limitations for manufacturing drawback(a)Direct identification. Drawback will be allowed on imported merchandise used to manufacture or produce articles that are exported or destroyed under CBP supervision within 5 years after importation of the merchandise identified to support the claim.(b)Substitution. Drawback will be allowed on the imported merchandise if the following conditions are met:(1) The designated merchandise is used in manufacture or production within 5 years after importation;(2) Within the 5-year period described in paragraph (b)(1) of this section, the exported or destroyed articles, or drawback products, were manufactured or produced; and(3) The completed articles must be exported or destroyed under CBP supervision within 5 years of the date of importation of the designated merchandise, or within 5 years of the earliest date of importation associated with a drawback product.(c)Drawback claims filed before specific or general manufacturing drawback ruling approved or acknowledged. Drawback claims may be filed before the letter of notification of intent to operate under a general manufacturing drawback ruling covering the claims is acknowledged (§ 190.7 ), or before the specific manufacturing drawback ruling covering the claims is approved (§ 190.8 ), but no drawback will be paid until such acknowledgement or approval, as appropriate.