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SUBPART C—Unused Merchandise Drawback (§191.31 to §191.38)

• 191.31—Direct identification.
• 191.32—Substitution drawback.
• 191.33—Person entitled to claim drawback.
• 191.34—Certificate of delivery required.
• 191.35—Notice of intent to export; examination of merchandise.
• 191.36—Failure to file Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback.
• 191.37—Destruction under Customs supervision.
• 191.38—Records.