---
kind: "section"
citation: "19 C.F.R. § 190.6"
title: "19"
number: "190.6"
heading: "Authority to sign or electronically certify drawback documents."
url: "https://uscodex.org/cfr/19/190.6"
---

# §190.6. Authority to sign or electronically certify drawback documents.

- (a) Documents listed in [paragraph (b)](#b) of this section must be signed or electronically certified only by one of the following:
  - (1) The president, a vice president, secretary, treasurer, or any other employee legally authorized to bind the corporation;
  - (2) A full partner of a partnership;
  - (3) The owner of a sole proprietorship;
  - (4) Any employee of the business entity with a power of attorney;
  - (5) An individual acting on his or her own behalf; or
  - (6) **A licensed customs broker with a power of attorney to sign the applicable drawback document.**
- (b) **The following documents require execution in accordance with paragraph (a) of this section—**
  - (1) Drawback entries;
  - (2) Notices of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback;
  - (3) Certifications to assign the right to claim drawback (see §§ [190.28](/cfr/19/190.28.md) and [190.82](/cfr/19/190.82.md)); and
  - (4) Abstracts, schedules and extracts from monthly abstracts, and bills of materials and formulas, if not included as part of a drawback claim.
- (c) The following documents (see also [part 177](/cfr/19/part177.md) of this chapter) may be executed by one of the persons described in [paragraph (a)](#a) of this section or by any other individual legally authorized to bind the person (or entity) for whom the document is executed:
  - (1) A letter of notification of intent to operate under a general manufacturing drawback ruling under [§ 190.7](/cfr/19/190.7.md);
  - (2) An application for a specific manufacturing drawback ruling under [§ 190.8](/cfr/19/190.8.md);
  - (3) An application for waiver of prior notice under [§ 190.91](/cfr/19/190.91.md) or a 1-time waiver of prior notice under [§ 190.36](/cfr/19/190.36.md);
  - (4) An application for approval of accelerated payment of drawback under [§ 190.92](/cfr/19/190.92.md); and
  - (5) An application for certification in the Drawback Compliance Program under [§ 190.193](/cfr/19/190.193.md).

## 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.