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53 No. 1 Cust. B. 1 (2019)

handle is hein.usfed/cusbul0167 and id is 1 raw text is: U.S. Customs and Border Protection DEPARTMENT OF HOMELAND SECURITY 19 CFR PARTS 181, 190, AND 191 CBP DEC. 18-15 RIN 1515-AE23 MODERNIZED DRAWBACK AGENCY: U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury. ACTION: Final rule. SUMMARY: This document adopts as final, with changes, proposed amendments to the U.S. Customs and Border Protection (CBP) regu- lations implementing changes to the drawback regulations, as di- rected by the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA). These regulations establish new processes for drawback pursuant to TFTEA, which liberalize the merchandise substitution standard, simplify recordkeeping requirements, extend and stan- dardize timelines for filing drawback claims, and require the elec- tronic filing of drawback claims. This document also provides details with respect to the process required to perfect TFTEA-based claims filed under CBP's Interim Guidance procedures. Further, this docu- ment also finalizes regulations clarifying the prohibition on the filing of a substitution drawback claim for internal revenue excise tax in situations where no excise tax was paid upon the substituted mer- chandise or where the substituted merchandise is the subject of a different claim for refund or drawback of tax. DATES: This final rule, with the exception discussed below, is effective on December 17, 2018. The effective date for amendments regarding the drawback of excise taxes (§§ 190.22(a)(1)(ii)(C), 190.32(b)(3), 190.171(c)(3), 191.22(a), 191.32(b)(4), and 191.171(d)) is February 19, 2019. FOR FURTHER INFORMATION CONTACT: Randy Mitchell, CBP Office of Trade, Trade Policy and Programs, 202-863-6532, randy.mitchell@cbp.dhs.gov. 1

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