Drawback

Who may claim drawback, which duties and fees qualify, where exports count, and how long to keep records.

Governing text: 19 CFR Part 190 (§§ 190.3, 190.5, 190.15, 190.28)

Rules to know

The exporter or destroyer claims drawback unless it assigns the right by certification.
No drawback on antidumping or countervailing duties.
Puerto Rico is not foreign territory for drawback; Guantanamo Bay is.
Drawback records are kept 3 years after liquidation of the claim.

Free sample questions

How long must records pertaining to the filing of a drawback claim be retained?

Is drawback allowable on antidumping and countervailing duties?

19 CFR 190.3(b)

By when must a complete drawback claim be filed?

19 CFR 190.51(e)(1)

Which form gives CBP notice of intent to export or destroy merchandise for an unused merchandise drawback claim?

19 CFR 190.35(a)

What is accelerated payment of drawback?

19 CFR 190.92(a)(1)

For manufacturing substitution drawback, substituted merchandise must be classifiable under the same HTSUS subheading as the imported merchandise at what level?

19 CFR 190.22(a)(1)(i)

A Notice of Intent to destroy merchandise for drawback must be filed at least how long before the intended destruction?

19 CFR 190.71(a)

Records required of a manufacturer or claimant for manufacturing drawback claims must be retained for how long?

19 CFR 190.26(f)

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