---
kind: "section"
citation: "19 C.F.R. § 190.174"
title: "19"
number: "190.174"
heading: "Derivatives manufactured under 19 U.S.C. 1313(a) or (b)."
url: "https://uscodex.org/cfr/19/190.174"
---

# §190.174. Derivatives manufactured under 19 U.S.C. 1313(a) or (b).


When the exported article which is the basis for a drawback claim under [19 U.S.C. 1313(p)](/usc/19/1313.md?p=p) is petroleum derivatives which were manufactured or produced in the United States and qualify for drawback under the manufacturing drawback law (19 U.S.C. [1313(a)](/usc/19/1313.md?p=a) or [(b)](/usc/19/1313.md?p=b)), the requirements for drawback are as follows:

- (a) **Merchandise.** The merchandise which is the basis for drawback under [19 U.S.C. 1313(p)](/usc/19/1313.md?p=p) must:
  - (1) Have been manufactured or produced as described in 19 U.S.C. [1313(a)](/usc/19/1313.md?p=a) or [(b)](/usc/19/1313.md?p=b) from crude petroleum or a petroleum derivative; and
  - (2) Be a “qualified article” as defined in [§ 190.172(a)](/cfr/19/190.172.md?p=a);
- (b) **Exported article.** The exported article on which drawback is claimed must be an “exported article” as defined in [§ 190.172(c)](/cfr/19/190.172.md?p=c);
- (c) **Exporter.** The exporter of the exported article must have either:
  - (1) Manufactured or produced the qualified article in at least the quantity of the exported article; or
  - (2) Purchased or exchanged (directly or indirectly) from a manufacturer or producer described in 19 U.S.C. [1313(a)](/usc/19/1313.md?p=a) or [(b)](/usc/19/1313.md?p=b) the qualified article in at least the quantity of the exported article;
- (d) **Manufacture in specific facility.** The qualified article must have been manufactured or produced in a specific petroleum refinery or production facility which must be identified;
- (e) **Time of export.** The exported article must be exported either:
  - (1) During the period provided for in the manufacturer's or producer's specific manufacturing drawback ruling (see [§ 190.8](/cfr/19/190.8.md)) in which the qualified article is manufactured or produced; or
  - (2) Within 180 days after the close of the period in which the qualified article is manufactured or produced; and
- (f) **Amount of drawback.** The amount of drawback payable may not exceed the amount of drawback which would be attributable to the article manufactured or produced under 19 U.S.C. [1313(a)](/usc/19/1313.md?p=a) or [(b)](/usc/19/1313.md?p=b) which serves as the basis for drawback.

## 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.