---
kind: "section"
citation: "19 C.F.R. § 191.53"
title: "19"
number: "191.53"
heading: "Restructuring of claims."
url: "https://uscodex.org/cfr/19/191.53"
---

# §191.53. Restructuring of claims.

- (a) **General.** Customs may require claimants to restructure their drawback claims in such a manner as to foster Customs administrative efficiency. In making this determination, Customs will consider the following factors:
  - (1) The number of transactions of the claimant (imports and exports);
  - (2) The value of the claims;
  - (3) The frequency of claims;
  - (4) The product or products being claimed; and
  - (5) For 19 U.S.C. [1313(a)](/usc/19/1313.md?p=a) and [1313(b)](/usc/19/1313.md?p=b) claims, the provisions, as applicable, of the general manufacturing drawback ruling or the specific manufacturing drawback ruling.
- (b) **Exemption from restructuring; criteria.** In order to be exempt from a restructuring, a claimant must demonstrate an inability or impracticability in restructuring its claims as required by Customs and must provide a mutually acceptable alternative. Criteria used in such determination will include a demonstration by the claimant of one or more of the following:
  - (1) Complexities caused by multiple commodities or the applicable general manufacturing drawback ruling or the specific manufacturing drawback ruling;
  - (2) Variable and conflicting manufacturing and inventory periods (for example, financial, accounting and manufacturing records maintained are significantly different);
  - (3) Complexities caused by multiple manufacturing locations;
  - (4) Complexities caused by difficulty in adjusting accounting and inventory records (for example, records maintained—financial or accounting—are significantly different); and/or
  - (5) **Complexities caused by significantly different methods of operation.**

## 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.