Explore the various types of duty drawback, including manufacturing, unused merchandise, rejected merchandise, and finished petroleum. Learn about direct identification and substitution variations. Understand the implications of U.S. customs territory, including Puerto Rico and Guantanamo Bay. Discover the status of U.S. territories regarding drawback claims and the recent changes to the retention period, which has increased from three years to five years under new regulations.

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