§190.63. Liability for drawback claims.
19 C.F.R. § 190.63
Liability of claimants. Any person making a claim for drawback will be liable for the full amount of the drawback claimed.
Liability of importers. An importer will be liable for any drawback claim made by another person with respect to merchandise imported by the importer in an amount equal to the lesser of:
The amount of duties, taxes, and fees that the person claimed with respect to the imported merchandise; or
The amount of duties, taxes, and fees that the importer authorized the other person to claim with respect to the imported merchandise.
Joint and several liability. Persons described in paragraphs (a) and (b) of this section will be jointly and severally liable for the amount described in paragraph (b).
Notes, amendments, and revision history
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.