---
kind: "section"
citation: "19 C.F.R. § 191.184"
title: "19"
number: "191.184"
heading: "Merchandise transferred from continuous Customs custody."
url: "https://uscodex.org/cfr/19/191.184"
---

# §191.184. Merchandise transferred from continuous Customs custody.

- (a) **Procedure for filing claims.** The procedure described in subpart O of this part shall be followed as applicable, for drawback on merchandise transferred to a foreign trade zone from continuous Customs custody.
- (b) **Drawback entry.** Before the transfer of merchandise from continuous Customs custody to a foreign trade zone, the importer or a person designated in writing by the importer for that purpose shall file with the drawback office a direct export drawback entry on Customs Form 7551 in duplicate. The drawback office shall forward one copy of Customs Form 7551 to the zone operator at the zone.
- (c) **Certification by zone operator.** After the merchandise has been received in the zone, the zone operator shall certify on the copy of Customs Form 7551 the receipt of the merchandise (see [paragraph (d)(2)](#d-2) of this section) and forward the form to the transferor or the person designated by the transferor, unless the export summary procedure, provided for in [§ 191.73](/cfr/19/191.73.md), is used. If the export summary procedure is used, the requirements in [§ 191.73](/cfr/19/191.73.md) shall be complied with, as applicable. After executing the declaration provided for in [paragraph (d)(3)](#d-3) of this section, the transferor shall resubmit Customs Form 7551 to the drawback office in place of the bill of lading required by [§ 191.156](/cfr/19/191.156.md).
- (d) **Modification of drawback entry—**
  - (1) **Indication of transfer.** Customs Form 7551 shall indicate that the merchandise is to be transferred to a foreign trade zone.
  - (2) **Endorsement.** The transferor or person designated by the transferor shall endorse Customs Form 7551 as follows, for execution by the foreign trade zone operator:
  - (3) **Transferor's declaration.** The transferor shall declare on Customs Form 7551 as follows:

## 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.