---
kind: "section"
citation: "19 C.F.R. § 191.27"
title: "19"
number: "191.27"
heading: "Time limitations."
url: "https://uscodex.org/cfr/19/191.27"
---

# §191.27. Time limitations.

- (a) **Direct identification manufacturing.** Drawback shall be allowed on imported merchandise used to manufacture or produce articles that are exported or destroyed under Customs supervision within 5 years after importation of the merchandise identified to support the claim.
- (b) **Substitution manufacturing.** Drawback shall be allowed on the imported merchandise if the following conditions are met:
  - (1) The designated merchandise is used in manufacture or production within 3 years after receipt by the manufacturer or producer at its factory;
  - (2) Within the 3-year period described in [paragraph (b)(1)](#b-1) of this section, the exported or destroyed articles, or drawback products, were manufactured or produced; and
  - (3) The completed articles must be exported or destroyed under Customs supervision within 5 years of the date of importation of the designated merchandise, or within 5 years of the earliest date of importation associated with a drawback product.
- (c) **Drawback claims filed before specific or general manufacturing drawback ruling approved or acknowledged.** Drawback claims may be filed before the letter of notification of intent to operate under a general manufacturing drawback ruling covering the claims is acknowledged ([§ 191.7](/cfr/19/191.7.md)), or before the specific manufacturing drawback ruling covering the claims is approved ([§ 191.8](/cfr/19/191.8.md)), but no drawback shall be paid until such acknowledgement or approval, as appropriate.

## 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.