Explore various methodologies for claiming drawbacks, including abstract, schedule, used, immune, and less valuable waste methods. Learn about manufacturing drawback claims and the unused merchandise drawback, which permits refunds under certain conditions. Discover the clarified regulations regarding the definition of use for unused merchandise and the recent extension of time limits for claims from three to five years due to new trade laws.

#Code of Federal Regulations (CFR) Title 19
#Part 190