Regulations last checked for updates: Feb 06, 2026

Title 19 - Customs Duties last revised: Jan 22, 2026
All TitlesTitle 19Chapter IPart 191Subpart 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 [§ 191.101 - § 191.106]
§ 191.105 - Liquidation.

The drawback office shall ascertain the final amount of drawback due by reference to the certificate of manufacture and delivery and 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: T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.
cite as: 19 CFR 191.105
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