[Title 19 CFR H]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[Title 19 - CUSTOMS DUTIES]
[Chapter I - UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY]
[Part 191 - DRAWBACK]
[Subpart H - Liquidation and Protest of Drawback Entries]
[From the U.S. Government Printing Office]


19CUSTOMS DUTIES22002-04-012002-04-01falseHSubpart HCUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURYDRAWBACK
         Subpart H--Liquidation and Protest of Drawback Entries



Sec. 191.81  Liquidation.

    (a) Time of liquidation. Drawback entries may be liquidated after:

[[Page 553]]

    (1) Liquidation of the import entry becomes final; or
    (2) Deposit of estimated duties on the imported merchandise and 
before liquidation of the import entry.
    (b) Claims based on estimated duties. (1) Drawback may be paid on 
estimated duties if the import entry has not been liquidated, or the 
liquidation has not become final (because of a protest being filed) (see 
also Sec. 173.4(c) of this chapter), and the drawback claimant and any 
other party responsible for the payment of liquidated import duties each 
files a written request for payment of each drawback claim, waiving any 
right to payment or refund under other provisions of law, to the extent 
that the estimated duties on the unliquidated import entry are included 
in the drawback claim for which drawback on estimated duties is 
requested under this paragraph. The drawback claimant shall, to the best 
of its knowledge, identify each import entry that has been protested or 
that is the subject of a request for reliquidation (19 U.S.C. 
1520(c)(1)) and that is included in the drawback claim. A drawback 
entry, once finally liquidated on the basis of estimated duties, shall 
not be adjusted by reason of a subsequent final liquidation of the 
import entry.
    (2) However, if final liquidation of the import entry discloses that 
the total amount of import duty is different from the total estimated 
duties deposited, except in those cases when drawback is 100% of the 
duty, the party responsible for the payment of liquidated duties, as 
applicable, shall:
    (i) Be liable for 1 percent of all increased duties found to be due 
on that portion of merchandise recorded on the drawback entry; or
    (ii) Be entitled to a refund of 1 percent of all excess duties found 
to be paid on that portion of the merchandise recorded on the drawback 
entry.
    (c) Claims based on voluntary tenders or other payments of duties. 
(1) General. Subject to the requirements in paragraph (c)(2) of this 
section, drawback may be paid on voluntary tenders of the unpaid amount 
of lawful ordinary Customs duties or any other payment of lawful 
ordinary Customs duties for an entry, or withdrawal from warehouse, for 
consumption (see Sec. 191.3(a)(1)(iii) of this part), provided that:
    (i) The tender or payment is specifically identified as duty on a 
specifically identified entry, or withdrawal from warehouse, for 
consumption;
    (ii) Liquidation of the specifically identified entry, or withdrawal 
from warehouse, for consumption became final prior to such tender or 
payment; and
    (iii) Liquidation of the drawback entry in which that specifically 
identified import entry, or withdrawal from warehouse, for consumption 
is designated has not become final.
    (2) Written request and waiver. Drawback may be paid on claims based 
on voluntary tenders or other payments of duties under this subsection 
only if the drawback claimant and any other party responsible for the 
payment of the voluntary tenders or other payments of duties each files 
a written request for payment of each drawback claim based on such 
voluntary tenders or other payments of duties, waiving any claim to 
payment or refund under other provisions of law, to the extent that the 
voluntary tenders or other payment of duties under this paragraph are 
included in the drawback claim for which drawback on the voluntary 
tenders or other payment of duties is requested under this paragraph.
    (d) Claims based on liquidated duties. Drawback shall be based on 
the final liquidated duties paid that have been made final by operation 
of law (except in the case of the written request for payment of 
drawback on the basis of estimated duties, voluntary tender of duties, 
and other payments of duty, and waiver, provided for in paragraphs (b) 
and (c) of this section).
    (e) Liquidation procedure. When the drawback claim has been 
completed by the filing of the entry and other required documents, and 
exportation (or destruction) of the articles has been established, the 
drawback office shall determine drawback due on the basis of the 
complete drawback claim, the applicable general manufacturing drawback 
ruling or specific manufacturing drawback ruling, and any other relevant 
evidence or information.

[[Page 554]]

    (f) Relative value; multiple products. (1) Distribution. Where two 
or more products result from the manufacture or production of 
merchandise, drawback shall be distributed to the several products in 
accordance with their relative value at the time of separation.
    (2) Value. The value to be used in computing the distribution of 
drawback where two or more products result from the manufacture or 
production of merchandise under drawback conditions shall be the market 
value (see Sec. 191.2(u) of this part), unless another value is approved 
by Customs.
    (g) Payment. The drawback office shall authorize the amount of the 
refund due as drawback to the claimant.

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15289, Mar. 31, 1998]



Sec. 191.82  Person entitled to claim drawback.

    Unless otherwise provided in this part (see Secs. 191.42(b), 
191.162, 191.175(a), 191.186), the exporter (or destroyer) shall be 
entitled to claim drawback, unless the exporter (or destroyer), by means 
of a certification, waives the right to claim drawback and assigns such 
right to the manufacturer, producer, importer, or intermediate party (in 
the case of drawback under 19 U.S.C. 1313(j)(1) and (2), see 
Sec. 191.33(a) and (b)). Such certification shall also affirm that the 
exporter (or destroyer) has not and will not assign the right to claim 
drawback on the particular exportation or destruction to any other 
party. The certification provided for in this section may be a blanket 
certification for a stated period.



Sec. 191.83  Person entitled to receive payment.

    Drawback is paid to the claimant (see Sec. 191.82).



Sec. 191.84  Protests.

    Procedures to protest the denial, in whole or in part, of a drawback 
entry shall be in accordance with part 174 of this chapter (19 CFR part 
174).