---
kind: "section"
citation: "19 C.F.R. § 191.174"
title: "19"
number: "191.174"
heading: "Derivatives manufactured under 19 U.S.C. 1313(a) or (b)."
url: "https://uscodex.org/cfr/19/191.174"
---

# §191.174. Derivatives manufactured under 19 U.S.C. 1313(a) or (b).


When the basis for drawback under [19 U.S.C. 1313(p)](/usc/19/1313.md?p=p) is petroleum derivatives which were manufactured or produced in the United States and qualify for drawback under the manufacturing drawback law (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) **Merchandise.** The merchandise which is the basis for drawback under [19 U.S.C. 1313(p)](/usc/19/1313.md?p=p) must:
  - (1) Have been manufactured or produced as described in 19 U.S.C. [1313(a)](/usc/19/1313.md?p=a) or [(b)](/usc/19/1313.md?p=b) from crude petroleum or a petroleum derivative; and
  - (2) 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) Manufactured or produced the qualified article in at least the quantity of the exported article; or
  - (2) Purchased or exchanged (directly or indirectly) from a manufacturer or producer described in 19 U.S.C. [1313(a)](/usc/19/1313.md?p=a) or [(b)](/usc/19/1313.md?p=b) the qualified article in at least the quantity of the exported article;
- (d) **Manufacture in specific facility.** The qualified article must have been manufactured or produced in a specific petroleum refinery or production facility which must be identified;
- (e) **Time of export.** The exported article must be exported either:
  - (1) During the period provided for in the manufacturer's or producer's specific manufacturing drawback ruling (see [§ 191.8](/cfr/19/191.8.md) of this part) in which the qualified article is manufactured or produced; or
  - (2) Within 180 days after the close of the period in which the qualified article is manufactured or produced; and
- (f) **Amount of drawback.** The amount of drawback payable may not exceed the amount of drawback which would be attributable to the article manufactured or produced under 19 U.S.C. [1313(a)](/usc/19/1313.md?p=a) or [(b)](/usc/19/1313.md?p=b) which serves as the basis for drawback.

## 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; § 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.