Subpart C — Unused Merchandise Drawback

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• §191.31 Direct identification.
• §191.32 Substitution drawback.
• §191.33 Person entitled to claim drawback.
• §191.34 Certificate of delivery required.
• §191.35 Notice of intent to export; examination of merchandise.
• §191.36 Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
• §191.37 Destruction under Customs supervision.
• §191.38 Records.