# 19 CFR § 191.106: Amount of drawback

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-191.106

## Section

- **Citation:** 19 CFR § 191.106
- **Heading:** Amount of 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 191—DRAWBACK > Subpart J—Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol

## Text

(a) Claim filed with TTB. If the declaration required by § 191.103 shows that a claim has been or will be filed with TTB for domestic drawback, drawback under section 313(d) of the Act, as amended (19 U.S.C. 1313(d)), will be limited to the difference between the amount of tax paid and the amount of domestic drawback claimed.
(b) Claim not filed with TTB. If the declaration and verified statement required by § 191.103 show that no claim has been or will be filed by the manufacturer with TTB for domestic drawback, the drawback will be the full amount of the tax on the alcohol used. Drawback under this provision may not be granted absent receipt from TTB of a copy of TTB Form 5100.4 (Certificate of Tax-Paid Alcohol) indicating that taxes have been paid on the exported product for which drawback is claimed.
(c) No deduction of 1 percent. No deduction of 1 percent will be made in drawback claims under section 313(d) of the Act, as amended (19 U.S.C. 1313(d)).
(d) Payment. The drawback due will be paid in accordance with § 191.81(f).
[USCBP-2018-0029, 83 FR 65067, Dec. 18, 2018]

## Nearby sections

- [19 CFR § 191.1 § 191.1 Authority of the Commissioner of CBP.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.1.md)
- [19 CFR § 191.2 § 191.2 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.2.md)
- [19 CFR § 191.3 § 191.3 Duties, taxes, and fees subject or not subject to drawback.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.3.md)
- [19 CFR § 191.4 § 191.4 Merchandise in which a U.S. Government interest exists.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.4.md)
- [19 CFR § 191.5 § 191.5 Guantanamo Bay, insular possessions, trust territories.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.5.md)
- [19 CFR § 191.6 § 191.6 Authority to sign drawback documents.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.6.md)
- [19 CFR § 191.7 § 191.7 General manufacturing drawback ruling.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.7.md)
- [19 CFR § 191.8 § 191.8 Specific manufacturing drawback ruling.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.8.md)
- [19 CFR § 191.9 § 191.9 Agency.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.9.md)
- [19 CFR § 191.10 § 191.10 Certificate of delivery.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.10.md)
- [19 CFR § 191.11 § 191.11 Tradeoff.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.11.md)
- [19 CFR § 191.12 § 191.12 Claim filed under incorrect provision.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.12.md)
- [19 CFR § 191.13 § 191.13 Packaging materials.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.13.md)
- [19 CFR § 191.14 § 191.14 Identification of merchandise or articles by accounting method.](https://www.frixlaw.com/law-library/statutes/ecfr-19-191.14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-191.106. Check the current official text before relying on it. Not legal advice.