TITLE 19 - CUSTOMS DUTIES

CHAPTER I - BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

PART 191 - DRAWBACK

subpart m - MATERIALS FOR CONSTRUCTION AND EQUIPMENT OF VESSELS AND AIRCRAFT BUILT FOR FOREIGN OWNERSHIP AND ACCOUNT

191.131 - Drawback allowance.

Section 313(g) of the Act, as amended (19 U.S.C. 1313(g)), provides for drawback on imported materials used in the construction and equipment of vessels and aircraft built for foreign account and ownership, or for the government of any foreign country, notwithstanding that these vessels or aircraft may not be exported within the strict meaning of the term.