Regulations last checked for updates: May 02, 2025

Title 19 - Customs Duties last revised: Apr 11, 2025
All TitlesTitle 19Chapter IPart 190Subpart J - Subpart J—Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol
View all text of Subpart J [§ 190.101 - § 190.106]
§ 190.105 - Liquidation.

The drawback office will ascertain the final amount of drawback due by reference to the specific manufacturing drawback ruling under which the drawback claimed is allowable.

authority: 5 U.S.C. 301; 19 U.S.C. 66,1202,Harmonized,1313,1624;
source: 83 FR 64997, Dec. 18, 2018, unless otherwise noted.
cite as: 19 CFR 190.105
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