---
kind: "section"
citation: "19 C.F.R. § 190.63"
title: "19"
number: "190.63"
heading: "Liability for drawback claims."
url: "https://uscodex.org/cfr/19/190.63"
---

# §190.63. Liability for drawback claims.

- (a) **Liability of claimants.** Any person making a claim for drawback will be liable for the full amount of the drawback claimed.
- (b) **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:
  - (1) The amount of duties, taxes, and fees that the person claimed with respect to the imported merchandise; or
  - (2) The amount of duties, taxes, and fees that the importer authorized the other person to claim with respect to the imported merchandise.
- (c) **Joint and several liability.** Persons described in paragraphs [(a)](#a) and [(b)](#b) of this section will be jointly and severally liable for the amount described in [paragraph (b)](#b).

## 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.