# 19 CFR § 182.48: Person entitled to receive drawback

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-182.48

## Section

- **Citation:** 19 CFR § 182.48
- **Heading:** Person entitled to receive drawback
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY > PART 182—UNITED STATES-MEXICO-CANADA AGREEMENT > Subpart E—Restrictions on Drawback and Duty-Deferral Programs

## Text

(a) General. The person named as exporter on the notice of exportation or on the bill of lading, air waybill, freight waybill, Canadian or Mexican customs manifest, cargo manifest, or certified copies of these documents, will be considered the exporter and entitled to drawback.
(b) Manufacturing drawback. The person named as the exporter is entitled to claim manufacturing drawback, unless the manufacturer or producer reserves the right to claim drawback. The manufacturer or producer who reserves this right may claim drawback, will receive payment upon production of satisfactory evidence that the reservation was made with the knowledge and consent of the exporter. Drawback also may be granted to the agent of the manufacturer, producer, or exporter, or to the person the manufacturer, producer, exporter, or agent directs in writing to receive the drawback of duties.
(c) Nonconforming or improperly shipped goods drawback under 19 U.S.C. 1313(c)(1)(C)(i) and drawback on goods sold at retail and returned under 19 U.S.C. 1313(c)(1)(C)(ii). The person named as the exporter is entitled to claim rejected merchandise drawback; if the claimant was not the importer of the merchandise or its agent, the claimant must submit a statement signed by the importer and every other person, other than the ultimate purchaser, that owned the goods, that no other claim for drawback was made on the goods (see § 190.42(b) of this chapter).
(d) Unused merchandise drawback under 19 U.S.C. 1313(j)(1). The person named as the exporter is entitled to claim drawback under 19 U.S.C. 1313(j)(1) unless the exporter has in writing waived its right to claim drawback (see § 190.33 of this chapter).
[CBP Dec. 20-11, 85 FR 39693, July 1, 2020, as amended by CBP Dec. 24-18, 90 FR 6486, Jan. 17, 2025]

## Nearby sections

- [19 CFR § 182.0 § 182.0 Scope.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.0.md)
- [19 CFR § 182.1 § 182.1 General definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.1.md)
- [19 CFR § 182.2 § 182.2 Confidentiality.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.2.md)
- [19 CFR § 182.11 § 182.11 Filing of claim for preferential tariff treatment upon importation.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.11.md)
- [19 CFR § 182.12 § 182.12 Certification of origin.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.12.md)
- [19 CFR § 182.13 § 182.13 Importer obligations.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.13.md)
- [19 CFR § 182.14 § 182.14 Certification of origin not required.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.14.md)
- [19 CFR § 182.15 § 182.15 Maintenance of records.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.15.md)
- [19 CFR § 182.16 § 182.16 Effect of noncompliance; failure to provide documentation regarding transshipment.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.16.md)
- [19 CFR § 182.21 § 182.21 Certification of origin for goods exported to Canada or Mexico.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.21.md)
- [19 CFR § 182.31 § 182.31 Right to make post-importation claim for preferential tariff treatment and refund duties.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.31.md)
- [19 CFR § 182.32 § 182.32 Filing procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.32.md)
- [19 CFR § 182.33 § 182.33 CBP processing procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.33.md)
- [19 CFR § 182.41 § 182.41 Applicability.](https://www.frixlaw.com/law-library/statutes/ecfr-19-182.41.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-182.48. Check the current official text before relying on it. Not legal advice.