19 CFR 190.63 – Liability for drawback claims
Current as of: 2024 | Check for updates
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(a) Liability of claimants. Any person making a claim for drawback will be liable for the full amount of the drawback claimed.
Terms Used In 19 CFR 190.63
- Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
- Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. See 19 CFR 101.1
(b) Liability of importers. An importer will be liable for any drawback claim made by another person with respect to merchandise imported by the importer in an amount equal to the lesser of:
(1) The amount of duties, taxes, and fees that the person claimed with respect to the imported merchandise; or
(2) The amount of duties, taxes, and fees that the importer authorized the other person to claim with respect to the imported merchandise.
(c) Joint and several liability. Persons described in paragraphs (a) and (b) of this section will be jointly and severally liable for the amount described in paragraph (b).