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CBP Eases Process for Claiming Drawback on Unused Merchandise
Sandler, Travis & Rosenberg Trade Report Apr 09, 2013
U.S. Customs and Border Protection announced April 5 a change that should make it a little easier to claim unused merchandise drawback. This type of drawback allows the refund of up to 99% of customs duties paid on imported merchandise that is exported or destroyed within three years of import without being used in the U.S.
Generally, notice of intent to export or destroy merchandise that may be the subject of unused merchandise drawback is required prior to export or destruction to give CBP the opportunity to examine the merchandise. However, this requirement may be waived, and currently CBP approves such waivers for either direct identification unused drawback (19 USC 1313(j)(1)) or substitution unused drawback (19 USC 1313(j)(2)).
Read Full Article on Sandler, Travis & Rosenberg Trade Report »