# 19 C.F.R. § 190.53 (2026): Restructuring of claims

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P190_S190_53

## Section

- **Citation:** 19 C.F.R. § 190.53 (2026)
- **Heading:** Restructuring of claims
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 190: MODERNIZED DRAWBACK / Subpart E: Completion of Drawback Claims / § 190.53: § 190.53   Restructuring of claims.

## Text

(a)
General.
CBP may require claimants to restructure their drawback claims in such a manner as to foster administrative efficiency. In making this determination, CBP will consider the following factors:
(1) The number of transactions of the claimant (imports and exports);
(2) The value of the claims;
(3) The frequency of claims;
(4) The product or products being claimed; and
(5) For 19 U.S.C. 1313(a) and 1313(b) claims, the provisions, as applicable, of the general manufacturing drawback ruling or the specific manufacturing drawback ruling.
(b)
Exemption from restructuring; criteria.
In order to be exempt from a restructuring, a claimant must demonstrate an inability or impracticability in restructuring its claims as required by CBP and must provide a mutually acceptable alternative. Criteria used in such determination will include a demonstration by the claimant of one or more of the following:
(1) Complexities caused by multiple commodities or the applicable general manufacturing drawback ruling or the specific manufacturing drawback ruling;
(2) Variable and conflicting manufacturing and inventory periods (for example, financial, accounting and manufacturing records maintained are significantly different);
(3) Complexities caused by multiple manufacturing locations;
(4) Complexities caused by difficulty in adjusting accounting and inventory records (for example, records maintained—financial or accounting—are significantly different); and/or
(5) Complexities caused by significantly different methods of operation.

## Nearby sections

- [19 C.F.R. § 190.51 (2026) § 190.51   Completion of drawback claims.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P190_S190_51.md)
- [19 C.F.R. § 190.52 (2026) § 190.52   Rejecting, perfecting or amending claims.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P190_S190_52.md)
- [19 C.F.R. § 190.53 (2026) § 190.53   Restructuring of claims.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P190_S190_53.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P190_S190_53. Check the current official text before relying on it. Not legal advice.