# 19 CFR § 190.4: Merchandise in which a U.S. Government interest exists

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-190.4

## Section

- **Citation:** 19 CFR § 190.4
- **Heading:** Merchandise in which a U.S. Government interest exists
- **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 A—General Provisions

## Text

(a) Restricted meaning of Government. A U.S. Government instrumentality operating with nonappropriated funds is considered a Government entity within the meaning of this section.
(b) Allowance of drawback. If the merchandise is sold to the U.S. Government, drawback will be available only to the:
(1) Department, branch, agency, or instrumentality of the U.S. Government which purchased it; or
(2) Supplier, or any of the parties specified in § 190.82, provided the claim is supported by documentation signed by a proper officer of the department, branch, agency, or instrumentality concerned certifying that the right to drawback was reserved by the supplier or other parties with the knowledge and consent of the department, branch, agency, or instrumentality.
(c) Bond. No bond will be required when a U.S. Government entity claims drawback.

## 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-19-190.4. Check the current official text before relying on it. Not legal advice.