# 19 C.F.R. § 191.105 (2026): Liquidation

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_105

## Section

- **Citation:** 19 C.F.R. § 191.105 (2026)
- **Heading:** Liquidation
- **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 / § 191.105: § 191.105   Liquidation.

## Text

The drawback office shall ascertain the final amount of drawback due by reference to the certificate of manufacture and delivery and the specific manufacturing drawback ruling under which the drawback claimed is allowable.

## 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_105. Check the current official text before relying on it. Not legal advice.