# 19 C.F.R. § 191.171 (2026): General; drawback allowance

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_171

## Section

- **Citation:** 19 C.F.R. § 191.171 (2026)
- **Heading:** General; 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 Q: Substitution of Finished Petroleum Derivatives / § 191.171: § 191.171   General › drawback allowance.

## Text

(a)
General.
Section 313(p) of the Act, as amended (19 U.S.C. 1313(p)), provides for drawback on the basis of qualified articles which consist of either petroleum derivatives that are imported, duty-paid, and qualified for drawback under the unused merchandise drawback law (19 U.S.C. 1313(j)(1)), or petroleum derivatives that are manufactured or produced in the United States, and qualified for drawback under the manufacturing drawback law (19 U.S.C. 1313(a) or (b)).
(b)
Allowance of drawback.
Drawback may be granted under 19 U.S.C. 1313(p):
(1) In cases where there is no manufacture, upon exportation of the imported article, an article of the same kind and quality, or any combination thereof; or
(2) In cases where there is a manufacture or production, upon exportation of the manufactured or produced article, an article of the same kind and quality, or any combination thereof.
(c)
Merchandise processing fees.
In cases where the requirements of paragraph (b)(1) of this section have been met, merchandise processing fees will be eligible for drawback.
(d)
Federal excise tax.
For purposes of drawback of internal revenue tax imposed under Chapters 32 and 38 (with the exception of Subchapter A of Chapter 38) of the Internal Revenue Code of 1986, as amended (IRC), drawback granted on the export of substituted merchandise will be limited to the amount of taxes paid (and not returned by refund, credit, or drawback) on the substituted merchandise.
[T.D. 98-16, 63 FR 11006, Mar. 5, 1998, as amended by T.D. 02-16, 67 FR 16637, Apr. 8, 2002; CBP Dec. 04-33, 69 FR 60083, Oct. 7, 2004; USCBP-2018-0029, 83 FR 65067, Dec. 18, 2018]

## Nearby sections

- [19 C.F.R. § 191.171 (2026) § 191.171   General; drawback allowance.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_171.md)
- [19 C.F.R. § 191.172 (2026) § 191.172   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_172.md)
- [19 C.F.R. § 191.173 (2026) § 191.173   Imported duty-paid derivatives (no manufacture).](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_173.md)
- [19 C.F.R. § 191.174 (2026) § 191.174   Derivatives manufactured under 19 U.S.C. 1313(a) or (b).](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_174.md)
- [19 C.F.R. § 191.175 (2026) § 191.175   Drawback claimant; maintenance of records.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_175.md)
- [19 C.F.R. § 191.176 (2026) § 191.176   Procedures for claims filed under 19 U.S.C. 1313(p).](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_176.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_171. Check the current official text before relying on it. Not legal advice.