Check the drawback facts for goods imported and later exported or destroyed

Key facts

Human involvement

Yellow · Close supervision

How AI is used

List the import date, the 8-digit subheading, whether the article was manufactured or produced in the United States with the imported merchandise and not used before exportation or destruction under customs supervision, and whether substitution merchandise of the same 8-digit subheading was used within five years from importation. Record the date a drawback entry was or would be filed, and flag a date later than five years after the import date. Do not decide that drawback is payable.

What the lawyer must review

19 U.S.C. 1313(a) refunds drawback on exportation or destruction under customs supervision of articles manufactured or produced in the United States with imported merchandise, if those articles were not used before that exportation or destruction. Subsection (b) allows substitution of merchandise classifiable under the same 8-digit subheading, used within a period not to exceed five years from importation, even if the imported merchandise was not actually used in the exported article, where the manufacturer received it directly or indirectly from the importer and the exporter or destroyer received the article from the manufacturer. The claimant submits a bill of materials or formula. Subsection (r) requires the drawback entry to be filed or applied for not later than five years after the merchandise was imported. Claims not completed in that period are abandoned. An extension is available only if CBP was responsible for the untimely filing. The import is the entry under 19 U.S.C. 1484.

Written for / version

United States versionUS