Current through October 31, 2024
Section 191.106 - Amount of drawback(a)Claim filed with TTB. If the declaration required by § 191.103 shows that a claim has been or will be filed with TTB for domestic drawback, drawback under section 313(d) of the Act, as amended (19 U.S.C. 1313(d) ), will be limited to the difference between the amount of tax paid and the amount of domestic drawback claimed.(b)Claim not filed with TTB. If the declaration and verified statement required by § 191.103 show that no claim has been or will be filed by the manufacturer with TTB for domestic drawback, the drawback will be the full amount of the tax on the alcohol used. Drawback under this provision may not be granted absent receipt from TTB of a copy of TTB Form 5100.4 (Certificate of Tax-Paid Alcohol) indicating that taxes have been paid on the exported product for which drawback is claimed.(c)No deduction of 1 percent. No deduction of 1 percent will be made in drawback claims under section 313(d) of the Act, as amended (19 U.S.C. 1313(d) ).(d)Payment. The drawback due will be paid in accordance with § 191.81(f) .USCBP-2018-0029, 83 FR 65067 , Dec. 18, 2018 USCBP-2018-0029, 83 FR 65065, 12/18/2018