CFR > Title 19 - Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY > PART 191—DRAWBACK > SUBPART N—Foreign-Built Jet Aircraft Engines Processed in the United States (§191.141 to §191.144) > 191.141—Drawback allowance.

191.141—Drawback allowance.

Section 313(h) of the Act, as amended (19 U.S.C. 1313(h) ), provides for drawback on the exportation of jet aircraft engines manufactured or produced abroad that have been overhauled, repaired, rebuilt, or reconditioned in the United States with the use of imported merchandise, including parts.