# 19 C.F.R. § 191.101 (2026): Drawback allowance

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_101

## Section

- **Citation:** 19 C.F.R. § 191.101 (2026)
- **Heading:** Drawback allowance
- **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 191: DRAWBACK / Subpart J: Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol / § 191.101: § 191.101   Drawback allowance.

## Text

(a)
Drawback.
Section 313(d) of the Act, as amended (19 U.S.C. 1313(d)), provides for drawback of internal revenue tax upon the exportation of flavoring extracts and medicinal or toilet preparations (including perfumery) manufactured or produced in the United States in part from the domestic tax-paid alcohol.
(b)
Shipment to Puerto Rico, the Virgin Islands, Guam, and American Samoa.
Drawback of internal revenue tax on articles manufactured or produced under this subpart and shipped to Puerto Rico, the Virgin Islands, Guam, or American Samoa shall be allowed in accordance with § 7653(c) of the Internal Revenue Code (26 U.S.C. 7653(c)). However, there is no authority of law for the allowance of drawback of internal-revenue tax on flavoring extracts or medicinal or toilet preparations (including perfumery) manufactured or produced in the United States and shipped to Wake Island, Midway Islands, Kingman Reef, Canton Island, Enderbury Island, Johnston Island, or Palmyra Island.

## Nearby sections

- [19 C.F.R. § 191.101 (2026) § 191.101   Drawback allowance.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_101.md)
- [19 C.F.R. § 191.102 (2026) § 191.102   Procedure.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_102.md)
- [19 C.F.R. § 191.103 (2026) § 191.103   Additional requirements.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_103.md)
- [19 C.F.R. § 191.104 (2026) § 191.104   Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_104.md)
- [19 C.F.R. § 191.105 (2026) § 191.105   Liquidation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_105.md)
- [19 C.F.R. § 191.106 (2026) § 191.106   Amount of drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_106.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_101. Check the current official text before relying on it. Not legal advice.