---
kind: "section"
citation: "19 C.F.R. § 191.103"
title: "19"
number: "191.103"
heading: "Additional requirements."
url: "https://uscodex.org/cfr/19/191.103"
---

# §191.103. Additional requirements.

- (a) **Manufacturer claims domestic drawback.** In the case of medicinal preparations and flavoring extracts, the claimant must file with the drawback entry, a declaration of the manufacturer showing whether a claim has been or will be filed by the manufacturer with the Alcohol and Tobacco Tax and Trade Bureau (TTB) for domestic drawback on alcohol under sections [5111](/cfr/19/5111.md), [5112](/cfr/19/5112.md), [5113](/cfr/19/5113.md), and [5114](/cfr/19/5114.md), Internal Revenue Code, as amended (26 U.S.C. [5111](/usc/26/5111.md), [5112](/usc/26/5112.md), [5113](/usc/26/5113.md), and [5114](/usc/26/5114.md)).
- (b) **Manufacturer does not claim domestic drawback—**
  - (1) **Submission of statement.** If no claim has been or will be filed with TTB for domestic drawback on medicinal preparations or flavoring extracts, the manufacturer must submit a statement setting forth that fact to the Director, National Revenue Center, TTB.
  - (2) **Contents of the statement.** The statement must show the:
    - (i) Quantity and description of the exported products;
    - (ii) Identity of the alcohol used by serial number of package or tank car;
    - (iii) Name and registry number of the distilled spirits plant from which the alcohol was withdrawn;
    - (iv) Date of withdrawal;
    - (v) Serial number of the applicable record of tax determination (see 27 CFR [17.163(a)](/cfr/27/17.163.md?p=a) and [27](/cfr/27/27.md) CFR 19.626(c)(7)); and
    - (vi) CBP office where the claim will be filed.
  - (3) **Verification of the statement.** The Director, National Revenue Center, TTB, will verify receipt of this statement, forward the original of the document to the drawback office designated, and retain the copy.

## Notes

### Amendments

[USCBP-2018-0029, 83 FR 65066, Dec. 18, 2018]]

### 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; § 191.84 also issued under 19 U.S.C. 1514; §§ 191.111, 191.112 also issued under 19 U.S.C. 1309; §§ 191.151(a)(1), 191.153, 191.157, 191.159 also issued under 19 U.S.C. 1557; §§ 191.182-191.186 also issued under 19 U.S.C. 81c; §§ 191.191-191.195 also issued under 19 U.S.C. 1593a.

### Source

Source: T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.

### Amendments

[USCBP-2018-0029, 83 FR 65066, Dec. 18, 2018]]