United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2018_register executive 2019-04-02 article Part II Rules and Regulations D09002ee1c7dd7976 D09002ee1c7dd7b9d United States Department of Homeland Security originator org United States Government Agency or Subagency United States U.s. Customs and Border Protection originator org United States Government Agency or Subagency United States Department of the Treasury originator org United States Government Agency or Subagency This document adopts as final, with changes, proposed amendments to the U.S. Customs and Border Protection (CBP) regulations implementing changes to the drawback regulations, as directed by the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). These regulations establish new processes for drawback pursuant to TFTEA, which liberalize the merchandise substitution standard, simplify recordkeeping requirements, extend and standardize timelines for filing drawback claims, and require the electronic filing of drawback claims. This document also provides details with respect to the process required to perfect TFTEA-based claims filed under CBP's Interim Guidance procedures. Further, this document also finalizes regulations clarifying the prohibition on the filing of a substitution drawback claim for internal revenue excise tax in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject of a different claim for refund or drawback of tax. 83 FR 64942 https://www.govinfo.gov/app/details/FR-2018-12-18/2018-26793 2018-26793 fr18de18-8 RIN 1515-AE23 9111-14-P CBP Dec. 18-15 USCBP-2018-0029 https://www.govinfo.gov/app/details/FR-2018-12-18/2018-26793 https://www.govinfo.gov/content/pkg/FR-2018-12-18/html/2018-26793.htm https://www.govinfo.gov/content/pkg/FR-2018-12-18/pdf/2018-26793.pdf Administrative Practice and Procedure Canada Customs Duties and Inspection Exports Mexico Reporting and Recordkeeping Requirements Trade Agreements Alcohol and Alcoholic Beverages Claims Foreign Trade Zones Guantanamo Bay Naval Station Cuba Packaging and Containers 126 p. 64942 65067 83 FR 64942 Title 19 Part 181 19 CFR Part 181 Title 19 Part 190 19 CFR Part 190 Title 19 Part 191 19 CFR Part 191 RIN 1515-AE23 Modernized Drawback; Federal Register Vol. 83, Issue RULE 2018-26793 II DEPARTMENT OF HOMELAND SECURITY U.S. Customs and Border Protection DEPARTMENT OF THE TREASURY 2018-12-17 CBP Dec. 18-15 USCBP-2018-0029 9111-14-P 2018-26793 Final rule.

This document adopts as final, with changes, proposed amendments to the U.S. Customs and Border Protection (CBP) regulations implementing changes to the drawback regulations, as directed by the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). These regulations establish new processes for drawback pursuant to TFTEA, which liberalize the merchandise substitution standard, simplify recordkeeping requirements, extend and standardize timelines for filing drawback claims, and require the electronic filing of drawback claims. This document also provides details with respect to the process required to perfect TFTEA-based claims filed under CBP's Interim Guidance procedures. Further, this document also finalizes regulations clarifying the prohibition on the filing of a substitution drawback claim for internal revenue excise tax in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject of a different claim for refund or drawback of tax.

This final rule, with the exception discussed below, is effective on December 17, 2018. The effective date for amendments regarding the drawback of excise taxes (Sec. Sec. 190.22(a)(1)(ii)(C), 190.32(b)(3), 190.171(c)(3), 191.22(a), 191.32(b)(4), and 191.171(d)) is February 19, 2019. Randy Mitchell, CBP Office of Trade, Trade Policy and Programs, 202-863-6532, randy.mitchell@cbp.dhs.gov. Administrative Practice and Procedure Canada Customs Duties and Inspection Exports Mexico Reporting and Recordkeeping Requirements Trade Agreements Alcohol and Alcoholic Beverages Claims Foreign Trade Zones Guantanamo Bay Naval Station Cuba Packaging and Containers Modernized Drawback , ChicagoDrawback@cbp.dhs.gov HoustonDrawback@cbp.dhs.gov HQDrawback@cbp.dhs.gov NewYorkDrawback@cbp.dhs.gov otdrawback@cbp.dhs.gov randy.mitchell@cbp.dhs.gov SanFranciscoDrawback@cbp.dhs.gov http://www.hoovers.com/ http://www.manta.com/ https://www.cbp.gov/document/guidance/ace-drawback-guidance https://www.cbp.gov/trade/entry-summary/drawback/locations https://www.regulations.gov/docket?D=USCBP-2018-0029 https://www.sba.gov/sites/default/files/2018-07/NAICS%202017%20Table%20of%20Size%20Standards.pdf https://www.ttb.gov/tax_audit/tax_collections.shtml www.regulations.gov Vol. 83, no. 242 Office of the Federal Register, National Archives and Records Administration 2018-12-18 continuing daily deposited born digital 355 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2018-12-18 P0b002ee1a03a8e5c 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr18de18 https://www.govinfo.gov/app/details/FR-2018-12-18 https://www.govinfo.gov/content/pkg/FR-2018-12-18/pdf/FR-2018-12-18.pdf https://www.govinfo.gov/content/pkg/FR-2018-12-18/xml/FR-2018-12-18.xml fdlp 64729 65074 DGPO 2019-04-02 2024-05-31 FR-2018-12-18 machine generated eng FR FR-2018-12-18 83 242