# 19 C.F.R. § 191.106 (2026): Amount of drawback

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_106

## Section

- **Citation:** 19 C.F.R. § 191.106 (2026)
- **Heading:** Amount of drawback
- **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 / § 191.106: § 191.106   Amount of drawback.

## Text

(a)
Claim filed with TTB.
If the declaration required by § 191.103 shows that a claim has been or will be filed with TTB for domestic drawback, drawback under section 313(d) of the Act, as amended (19 U.S.C. 1313(d)), will be limited to the difference between the amount of tax paid and the amount of domestic drawback claimed.
(b)
Claim not filed with TTB.
If the declaration and verified statement required by § 191.103 show that no claim has been or will be filed by the manufacturer with TTB for domestic drawback, the drawback will be the full amount of the tax on the alcohol used. Drawback under this provision may not be granted absent receipt from TTB of a copy of TTB Form 5100.4 (Certificate of Tax-Paid Alcohol) indicating that taxes have been paid on the exported product for which drawback is claimed.
(c)
No deduction of 1 percent.
No deduction of 1 percent will be made in drawback claims under section 313(d) of the Act, as amended (19 U.S.C. 1313(d)).
(d)
Payment.
The drawback due will be paid in accordance with § 191.81(f).
[USCBP-2018-0029, 83 FR 65067, Dec. 18, 2018]

## 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_106. Check the current official text before relying on it. Not legal advice.