Modernized Drawback

Which of the following is NOT identified among the specified criteria that CBP will consider when reviewing an applicant's record with CBP for purposes of an application for accelerated payment of drawback?

X-Rocs, Inc. imports multifunction digital office machines (copiers) to the U.S. from Korea. X-Rocs has a valid limited POA with Expeditious Customs Brokers, limited to entering imported merchandise for consumption. Four years after importation, if the copiers have not sold, X-Rocs exports them to India. X-Rocs has a valid limited POA with TradeEx for its drawback program. X-Rocs' VP has signed a POA granting X-Rocs' Trade Compliance Manager, who is not a licensed customs broker, the power to sign contracts and business documents on behalf of X-Rocs. A broker at TradeEx executed a POA with an unlicensed employee to sign customs business documents on behalf of TradeEx. Who does NOT have the authority to sign drawback entries submitted to CBP on behalf of X-Rocs?

WeHeartGoats, Inc., a goat soap manufacturer and exporter, imports burlap, sewing thread, and string in bulk from which they make burlap drawstring bags. The soap is made using goat milk (not imported). WeHeartGoats intends to claim drawback on the burlap and string upon exportation of the soap-filled bags. Which statement is TRUE?

Evidence of exportation or destruction is required for a complete drawback claim. Which supporting documentation will be sufficient official postal record to prove exportation using USPS First-Class Package International Service?

AZ-DZ Audio manufactures monitors in Arizona from foreign and domestic components. Three years ago, AZ-DZ imported gold cables from South Korea. AZ-DZ exported excess cables last year and wants to claim unused merchandise drawback under 19 USC 1313(j). AZ-DZ never provided prior notice as required by 19 CFR 190.35. Which information is AZ-DZ NOT required to provide in their application?

Which party is entitled to claim manufacturing drawback when the right has not been assigned by certification?

How long must records supporting a modernized drawback claim be retained?

Which is NOT required in documents for substantiating a transfer of merchandise for drawback purposes?

Boots-4-U claims drawback with per unit averaging. What can Discount (the transferee) claim on brown boots?

Which best describes a drawback claim as authorized for payment by CBP?

A factory imports pistons from Italy, heat treats and coats them, then exports the unsold ones. May the factory claim unused merchandise drawback?

Which is considered foreign territory for drawback purposes?

What is the maximum civil administrative penalty for fraud in seeking a drawback payment?

CBP determined a drawback claim is complete but needs additional information. The claimant filed an extension 5 days after notification. Within how many days must the claimant furnish the information?

Drawback is allowable on duties, taxes, and fees upon entry or importation. Which is NOT included in ordinary customs duties?

How many working days before the intended destruction date must CBP Form 7553 be filed when destruction is planned?

Which scenario qualifies for direct identification unused merchandise drawback under 19 U.S.C. 1313(j)(1)?

When restructuring drawback claims, which factor does CBP NOT consider?

Which is NOT a condition for identification of merchandise by an accounting method?

Calculate manufacturing drawback under direct identification for line item 2. Line 1: 5,000 articles at $10 each = $50,000 entered value, duty rate 7%. Line 2: 6,000 articles at $15 each = $90,000 entered value, duty rate 5%. Merchandise processing fee (MPF) is 0.3464%. Which amount is the drawback?

What is the timeframe during which an unliquidated drawback claim filed on October 26, 2022, may be amended?

Importer imported shirts July 15, 2020, paid duties. Exported without drawback July 17, 2020, to Mexico for warehousing. Found foreign buyer September 20, 2021. Exported from Mexico October 15, 2021. By when must completed drawback claim be filed?

For which drawback claim types filed after February 24, 2016, is it permissible for the drawback claimant to be a successor?

CBP Form 7553 for drawback merchandise to be exported shall be filed at least ___ working days prior to intended exportation for claims under 19 USC 1313(j).

For imported merchandise on a TFTEA drawback claim, which is NOT required on the drawback entry?

What type of duties, taxes and fees are NOT allowed for drawback?

Maximum admin penalty for drawback fraud/negligence in terms of total actual/potential loss of revenue?

Records pertaining to drawback claim must be retained for ___ after liquidation.

CBP Form 7553 for merchandise to be destroyed: filed at least ___ working days prior to destruction.

Each manufacturer submitting notification of intent to operate under general manufacturing drawback ruling must provide EXCEPT:

After filing a drawback notice of intent to export, how should the claimant arrange for a CBP examination of the merchandise?

What percentage of duties may the claimant receive on drawback under the applicable regulatory framework?

A drawback entry must include each of the following EXCEPT which item?

Evidence of transfers for drawback purposes must be evidenced by records as defined in which regulation(s)? (Select all that apply.)

A Notice of Intent to Destroy (CBP Form 7553) must be filed at least how many working days prior to destruction?

A drawback claimant must furnish a bond if approved for which privilege?

Merchandise transferred into a Foreign-Trade Zone is given what status for drawback purposes?

Which statement regarding a Notice of Intent (drawback) is CORRECT?

Which of the following duties or fees are NOT subject to drawback? A) AD/CVD duties B) Duties paid on entry or withdrawal for consumption with final liquidation C) Tenders with prior disclosure D) Internal revenue taxes on importation E) Marking duties

Only the ___ is entitled to claim drawback unless a certification assigning the right exists.

Acceptable limited modifications to a specific manufacturing drawback ruling include each of the following EXCEPT:

XYZ imports red paint from Japan and buys identical paint from Ohio. It uses the paint to manufacture toy fire engines exported to China. Japanese paint is in the west vat and Ohio paint in the east vat (timing only). Products are identical and shipped without regard to which side was used. What type of drawback applies?

Which of the following is acceptable proof of export for drawback purposes?

When may a claimant amend an unliquidated drawback claim?

Drawback MPF: 500 bicycles at $200 ($100,000) and 500 spare parts kits at $175 ($87,500); invoice total $187,500; NDC $2,500; entered value $185,000; total MPF paid $485 at 0.3464%. Two hundred bicycles are exported. How much MPF may be claimed in drawback?