# 19 CFR § 190.181: Drawback allowance

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-190.181

## Section

- **Citation:** 19 CFR § 190.181
- **Heading:** Drawback allowance
- **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 190—MODERNIZED DRAWBACK > Subpart R—Merchandise Transferred to a Foreign Trade Zone From Customs Territory

## Text

The fourth proviso of section 3 of the Foreign Trade Zones Act of June 18, 1934, as amended (19 U.S.C. 81c), provides that 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), will be considered to be exported for the purpose of drawback, provided there is compliance with the regulations of this subpart.

## Nearby sections

- [19 CFR § 190.1 § 190.1 Authority of the Commissioner of CBP.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.1.md)
- [19 CFR § 190.2 § 190.2 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.2.md)
- [19 CFR § 190.3 § 190.3 Duties, taxes, and fees subject or not subject to drawback.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.3.md)
- [19 CFR § 190.4 § 190.4 Merchandise in which a U.S. Government interest exists.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.4.md)
- [19 CFR § 190.5 § 190.5 Guantanamo Bay, insular possessions, trust territories.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.5.md)
- [19 CFR § 190.6 § 190.6 Authority to sign or electronically certify drawback documents.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.6.md)
- [19 CFR § 190.7 § 190.7 General manufacturing drawback ruling.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.7.md)
- [19 CFR § 190.8 § 190.8 Specific manufacturing drawback ruling.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.8.md)
- [19 CFR § 190.9 § 190.9 Agency.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.9.md)
- [19 CFR § 190.10 § 190.10 Transfer of merchandise.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.10.md)
- [19 CFR § 190.11 § 190.11 Valuation of merchandise.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.11.md)
- [19 CFR § 190.12 § 190.12 Claim filed under incorrect provision.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.12.md)
- [19 CFR § 190.13 § 190.13 Packaging materials.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.13.md)
- [19 CFR § 190.14 § 190.14 Identification of merchandise or articles by accounting method.](https://www.frixlaw.com/law-library/statutes/ecfr-19-190.14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-190.181. Check the current official text before relying on it. Not legal advice.