# Accounting Procedures for Drawback
> **CBP** · Final interpretive rule. · Published 1995-08-11 · Effective 1995-11-09 · 60 FR 40995
## Document
- **Document number:** 95-19911
- **Category:** customs-cbp
- **Sub-agency:** CBP
- **Federal Register citation:** 60 FR 40995
- **CFR reference:** 19 CFR 191
- **Publication date:** 1995-08-11
- **Effective date:** 1995-11-09
- **Treasury docket:** T.D. 95-61
## Abstract

This document gives notice that Customs is amending the general drawback rate (or contract) for crude petroleum and petroleum derivatives (Treasury Decision (T.D.) 84-49) to permit first-in-first- out (FIFO) accounting for exports and drawback deliveries of petroleum products with different drawback factors which are commingled in inventory. Customs is also revoking a published ruling (Customs Service Decision (C.S.D.) 84-82) under which identification of merchandise and articles for drawback purposes is permitted on a ``higher-to-lower'' basis. However, drawback claimants operating under properly approved specific drawback rates may continue to claim drawback using higher-to- lower accounting procedures, as provided for in C.S.D. 84-82, if the drawback rates under which they are operating expressly provide for the use of such procedures, until such rates are modified, with notice to the rate holders.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/08/11/95-19911/accounting-procedures-for-drawback)
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