---
kind: "section"
citation: "19 C.F.R. § 190.184"
title: "19"
number: "190.184"
heading: "Merchandise transferred from continuous CBP custody."
url: "https://uscodex.org/cfr/19/190.184"
---

# §190.184. Merchandise transferred from continuous CBP custody.

- (a) **Procedure for filing claims.** The procedure described in subpart O of this part will be followed as applicable, for drawback on merchandise transferred to a foreign trade zone from continuous CBP custody.
- (b) **Drawback entry.** Before the transfer of merchandise from continuous CBP custody to a foreign trade zone, the importer or a person designated in writing by the importer for that purpose must file with the drawback office a direct export drawback entry. CBP will notify the zone operator at the zone.
- (c) **Certification by zone operator.** After the merchandise has been received in the zone, the zone operator must certify the receipt of the merchandise (see [paragraph (d)(2)](#d-2) of this section) and notify the transferor or the person designated by the transferor. After executing the declaration provided for in [paragraph (d)(3)](#d-3) of this section, the transferor must resubmit the drawback entry to the drawback office in place of the bill of lading required by [§ 190.156](/cfr/19/190.156.md).
- (d) **Modification of drawback entry—**
  - (1) **Indication of transfer.** The drawback entry must include a certification to indicate that the merchandise is to be transferred to a foreign trade zone.
  - (2) **Endorsement.** The transferor or person designated by the transferor and the foreign trade zone operator must certify transfer to the foreign trade zone, with respect to the drawback entry, as follows:
  - (3) **Transferor's declaration.** The transferor must declare, with respect to the drawback entry, as follows:

## 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.