# 19 CFR § 191.5: Guantanamo Bay, insular possessions, trust territories

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-191.5

## Section

- **Citation:** 19 CFR § 191.5
- **Heading:** Guantanamo Bay, insular possessions, trust territories
- **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 A—General Provisions

## Text

Guantanamo Bay Naval Station is considered foreign territory for drawback purposes and, accordingly, drawback may be permitted on articles shipped there. Drawback is not allowed, except on claims made under 19 U.S.C. 1313(j)(1), on articles shipped to the U.S. Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Guam, Canton Island, Enderbury Island, Johnston Island, or Palmyra Island. Puerto Rico is not considered foreign territory for drawback purposes and, accordingly, drawback may not be permitted on articles shipped there from elsewhere in the customs territory of the United States.
[USCBP-2018-0029, 83 FR 65064, 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-19-191.5. Check the current official text before relying on it. Not legal advice.