# 19 C.F.R. § 191.181 (2026): Drawback allowance

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_181

## Section

- **Citation:** 19 C.F.R. § 191.181 (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 R: Merchandise Transferred to a Foreign Trade Zone From Customs Territory / § 191.181: § 191.181   Drawback allowance.

## Text

The fourth proviso of § 3 of the Foreign Trade Zones Act of June 18, 1934, as amended (19 U.S.C. 81c), provides for drawback on merchandise transferred to a foreign trade zone for the sole purpose of exportation, storage or destruction (except destruction of distilled spirits, wines, and fermented malt liquors), provided there is compliance with the regulations of this subpart.

## Nearby sections

- [19 C.F.R. § 191.181 (2026) § 191.181   Drawback allowance.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_181.md)
- [19 C.F.R. § 191.182 (2026) § 191.182   Zone-restricted merchandise.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_182.md)
- [19 C.F.R. § 191.183 (2026) § 191.183   Articles manufactured or produced in the United States.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_183.md)
- [19 C.F.R. § 191.184 (2026) § 191.184   Merchandise transferred from continuous Customs custody.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_184.md)
- [19 C.F.R. § 191.185 (2026) § 191.185   Unused merchandise drawback and merchandise not conforming to sample or specification, shipped without consent of the consignee, or found to be defective as of the time of importation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_185.md)
- [19 C.F.R. § 191.186 (2026) § 191.186   Person entitled to claim drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_186.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P191_S191_181. Check the current official text before relying on it. Not legal advice.