---
kind: "section"
citation: "19 C.F.R. § 190.103"
title: "19"
number: "190.103"
heading: "Additional requirements."
url: "https://uscodex.org/cfr/19/190.103"
---

# §190.103. Additional requirements.

- (a) **Manufacturer claims domestic drawback.** In the case of medicinal preparations and flavoring extracts, the claimant must file with the drawback entry, a declaration of the manufacturer stating whether a claim has been or will be filed by the manufacturer with the Alcohol and Tobacco Tax and Trade Bureau (TTB) for domestic drawback on alcohol under sections [5111](/cfr/19/5111.md), [5112](/cfr/19/5112.md), [5113](/cfr/19/5113.md), and [5114](/cfr/19/5114.md), Internal Revenue Code, as amended (26 U.S.C. [5111](/usc/26/5111.md), [5112](/usc/26/5112.md), [5113](/usc/26/5113.md), and [5114](/usc/26/5114.md)).
- (b) **Manufacturer does not claim domestic drawback—**
  - (1) **Submission of statement.** If no claim has been or will be filed with TTB for domestic drawback on medicinal preparations or flavoring extracts, the manufacturer must submit a statement, in duplicate, setting forth that fact to the Director, National Revenue Center, TTB.
  - (2) **Contents of the statement.** The statement must show the:
    - (i) Quantity and description of the exported products;
    - (ii) Identity of the alcohol used by serial number of package or tank car;
    - (iii) Name and registry number of the distilled spirits plant from which the alcohol was withdrawn;
    - (iv) Date of withdrawal;
    - (v) Serial number of the applicable record of tax determination (see 27 CFR [17.163(a)](/cfr/27/17.163.md?p=a) and [27](/cfr/27/27.md) CFR 19.626(c)(7)); and
    - (vi) Drawback office where the claim will be filed.
  - (3) **Verification of receipt of the statement.** The Director, National Revenue Center, TTB, will verify receipt of this statement, and transmit a verification of receipt of the statement with a copy of that document to the drawback office designated.

## Notes

### Authority

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1313, 1624; §§ 190.2, 190.10, 190.15, 190.23, 190.38, 190.51 issued under 19 U.S.C. 1508; § 190.84 also issued under 19 U.S.C. 1514; §§ 190.111, 190.112 also issued under 19 U.S.C. 1309; §§ 190.151(a)(1), 190.153, 190.157, 190.159 also issued under 19 U.S.C. 1557; §§ 190.182-190.186 also issued under 19 U.S.C. 81c; §§ 190.191-190.195 also issued under 19 U.S.C. 1593a.

### Source

Source: 83 FR 64997, Dec. 18, 2018, unless otherwise noted.