---
kind: "unit"
title: "19"
title_heading: "Customs Duties"
key: "chI/part190"
level: "part"
label: "Part 190"
heading: "Modernized Drawback"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/19/chI-part190"
sections_count: 110
---

# Part 190 — Modernized Drawback

Title 19 C.F.R. — Customs Duties › Chapter I — U.s. Customs and Border Protection, Department of Homeland Security; Department of the Treasury

## Sections

- [§190.0. Scope.](/cfr/19/190.0.md)
- [§190.0a. Claims filed under NAFTA and USMCA.](/cfr/19/190.0a.md)

## Contents

- [Subpart A — General Provisions](/cfr/19/chI-part190-subpartA.md)
- [Subpart B — Manufacturing Drawback](/cfr/19/chI-part190-subpartB.md)
- [Subpart C — Unused Merchandise Drawback](/cfr/19/chI-part190-subpartC.md)
- [Subpart D — Rejected Merchandise](/cfr/19/chI-part190-subpartD.md)
- [Subpart E — Completion of Drawback Claims](/cfr/19/chI-part190-subpartE.md)
- [Subpart F — Verification of Claims](/cfr/19/chI-part190-subpartF.md)
- [Subpart G — Exportation and Destruction](/cfr/19/chI-part190-subpartG.md)
- [Subpart H — Liquidation and Protest of Drawback Entries](/cfr/19/chI-part190-subpartH.md)
- [Subpart I — Waiver of Prior Notice of Intent To Export or Destroy; Accelerated Payment of Drawback](/cfr/19/chI-part190-subpartI.md)
- [Subpart J — Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol](/cfr/19/chI-part190-subpartJ.md)
- [Subpart K — Supplies for Certain Vessels and Aircraft](/cfr/19/chI-part190-subpartK.md)
- [Subpart L — Meats Cured With Imported Salt](/cfr/19/chI-part190-subpartL.md)
- [Subpart M — Materials for Construction and Equipment of Vessels and Aircraft Built for Foreign Account and Ownership](/cfr/19/chI-part190-subpartM.md)
- [Subpart N — Foreign-Built Jet Aircraft Engines Processed in the United States](/cfr/19/chI-part190-subpartN.md)
- [Subpart O — Merchandise Exported From Continuous CBP Custody](/cfr/19/chI-part190-subpartO.md)
- [Subpart P — Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications](/cfr/19/chI-part190-subpartP.md)
- [Subpart Q — Substitution of Finished Petroleum Derivatives](/cfr/19/chI-part190-subpartQ.md)
- [Subpart R — Merchandise Transferred to a Foreign Trade Zone From Customs Territory](/cfr/19/chI-part190-subpartR.md)
- [Subpart S — Drawback Compliance Program](/cfr/19/chI-part190-subpartS.md)