Code of Federal Regulations Title 19. Customs Duties § 19.191.173 Imported duty-paid derivatives (no manufacture)

(a) Imported duty-paid merchandise. The imported duty-paid merchandise designated for drawback must be a “qualified article” as defined in § 191.172(a) of this subpart;

(b) Exported article. The exported article on which drawback is claimed must be an “exported article” as defined in § 191.172(c) of this subpart;

(c) Exporter. The exporter of the exported article must have either:

(d) Time of export. The exported article must be exported within 180 days after the date of entry of the designated imported duty-paid merchandise;  and

(e) Amount of drawback. The amount of drawback payable may not exceed the amount of drawback which would be attributable to the imported qualified article under 19 U.S.C. 1313(j)(1) which serves as the basis for drawback.