---
kind: "section"
citation: "19 C.F.R. § 190.27"
title: "19"
number: "190.27"
heading: "Time limitations for manufacturing drawback."
url: "https://uscodex.org/cfr/19/190.27"
---

# §190.27. Time limitations for manufacturing drawback.

- (a) **Direct identification.** Drawback will be allowed on imported merchandise used to manufacture or produce articles that are exported or destroyed under CBP supervision within 5 years after importation of the merchandise identified to support the claim.
- (b) **Substitution.** Drawback will be allowed on the imported merchandise if the following conditions are met:
  - (1) The designated merchandise is used in manufacture or production within 5 years after importation;
  - (2) Within the 5-year period described in [paragraph (b)(1)](#b-1) of this section, the exported or destroyed articles, or drawback products, were manufactured or produced; and
  - (3) The completed articles must be exported or destroyed under CBP supervision within 5 years of the date of importation of the designated merchandise, or within 5 years of the earliest date of importation associated with a drawback product.
- (c) **Drawback claims filed before specific or general manufacturing drawback ruling approved or acknowledged.** Drawback claims may be filed before the letter of notification of intent to operate under a general manufacturing drawback ruling covering the claims is acknowledged ([§ 190.7](/cfr/19/190.7.md)), or before the specific manufacturing drawback ruling covering the claims is approved ([§ 190.8](/cfr/19/190.8.md)), but no drawback will be paid until such acknowledgement or approval, as appropriate.

## 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.