19 CFR 191.186 - Person entitled to claim drawback.

Regulations last checked for updates: Feb 09, 2026

Title 19 - Customs Duties last revised: Jan 22, 2026

View all text of Subpart R [§ 191.181 - § 191.186]

§ 191.186 - Person entitled to claim drawback.

The person named in the foreign trade zone operator's certification on the notice of transfer or the drawback entry, as applicable, shall be considered to be the transferor. Drawback may be claimed by, and paid to, the transferor.

authority: 5 U.S.C. 301; 19 U.S.C. 66,1202,Harmonized,1313,1624;

source: T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.

cite as: 19 CFR 191.186