---
kind: "section"
citation: "19 C.F.R. § 191.173"
title: "19"
number: "191.173"
heading: "Imported duty-paid derivatives (no manufacture)."
url: "https://uscodex.org/cfr/19/191.173"
---

# §191.173. Imported duty-paid derivatives (no manufacture).


When the basis for drawback under [19 U.S.C. 1313(p)](/usc/19/1313.md?p=p) is imported duty-paid petroleum derivatives (that is, not articles manufactured under 19 U.S.C. [1313(a)](/usc/19/1313.md?p=a) or [(b)](/usc/19/1313.md?p=b)), the requirements for drawback are as follows:

- (a) **Imported duty-paid merchandise.** The imported duty-paid merchandise designated for drawback must be a “qualified article” as defined in [§ 191.172(a)](/cfr/19/191.172.md?p=a) of this subpart;
- (b) **Exported article.** The exported article on which drawback is claimed must be an “exported article” as defined in [§ 191.172(c)](/cfr/19/191.172.md?p=c) of this subpart;
- (c) **Exporter.** The exporter of the exported article must have either:
  - (1) Imported the qualified article in at least the quantity of the exported article; or
  - (2) Purchased or exchanged (directly or indirectly) from an importer an imported qualified article in at least the quantity of the exported article;
- (d) **Time of export.** The exported article must be exported within 180 days after the date of entry of the designated imported duty-paid merchandise; and
- (e) **Amount of drawback.** The amount of drawback payable may not exceed the amount of drawback which would be attributable to the imported qualified article under [19 U.S.C. 1313(j)(1)](/usc/19/1313.md?p=j-1) which serves as the basis for drawback.

## Notes

### Amendments

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998, as amended by T.D. 02-16, 67 FR 16637, Apr. 8, 2002]

### 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

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998, as amended by T.D. 02-16, 67 FR 16637, Apr. 8, 2002]