§ 191.42 - Procedures and supporting documentation.

§ 191.42 ProcedureProcedures and supporting documentation.

(a) Return to Customs custody. The claimant must return the merchandise to Customs custody within 3 years after the date the merchandise was originally released from Customs custody. Time limit for exportation or destruction. Drawback will be denied on merchandise returned to Customs custody that is exported or destroyed after the statutory 3-year time period or exported or destroyed without return to Customs custody.

(b) Required documentation. The claimant shall must submit documentation to the drawback office CBP as part of the complete drawback claim (see § 191.51) to establish that the merchandise did not conform to sample or specification, was shipped without the consent of the consignee, or was defective as of the time of importation (see § 191.45 for additional requirements for claims made with respect to rejected retail merchandise under 19 U.S.C. 1313(c)(1)(C)(ii)). If the claimant was not the importer, the claimant must also:

(1) Submit a statement signed by the importer and every other person, other than the ultimate purchaser, that owned the goods that no other claim for drawback was made on the goods by any other person; and

(2) Certify that records are available to support the statement required in paragraph (b)(1) of this section.

(c) Notice. A notice of intent to export or destroy merchandise which may be the subject of a rejected merchandise drawback claim (19 U.S.C. 1313(c)) must be provided to the Customs Service CBP to give Customs CBP the opportunity to examine the merchandise. The claimant, or the exporter (for destruction under CBP supervision, see § 191.4471), must file at the port of intended redelivery to Customs CBP custody a Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback on Customs CBP Form 7553 at least 5 working days prior to the date of intended return to Customs CBP custody. Waiver of prior notice for exportations under 19 U.S.C. 1313

(

j) (see § 191.91 of this part) is inapplicable to exportations under 19 U.S.C. 1313(c).

(d) Required Informationinformation. The notice shall must provide the bill of lading number, if known, the name and telephone number, mailing address, and, if available, fax number and e-mail email address of a contact person, and the location of the merchandise.

(e) Decision to waive examination. Within two ( 2 ) working days after receipt of the Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback (see paragraph (c) of this section), Customs CBP will notify, in writing, the party designated on the Notice of Customs CBP's decision to either examine the merchandise to be exported or destroyed, or to waive examination. If Customs CBP timely notifies the designated party, in writing, of its decision to examine the merchandise (see paragraph (f) of this section), but the merchandise is exported or destroyed without having been presented to Customs CBP for such examination, any drawback claim, or part thereof, based on the Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback, shall must be denied. If Customs CBP notifies the designated party, in writing, of its decision to waive examination of the merchandise, or, if timely notification of a decision by Customs CBP to examine or to waive examination is absent, the merchandise may be exported or destroyed without delay and shall will be deemed to have been returned to Customs CBP custody.

(f) Time and place of examination. If Customs CBP gives timely notice of its decision to examine the merchandise to be exported or destroyed, the merchandise to be examined shall must be promptly presented to CustomsCBP. Customs shall CBP must examine the merchandise within five ( 5 ) working days after presentation of the merchandise. The merchandise may be exported or destroyed without examination if Customs CBP fails to timely examine the merchandise after presentation to CustomsCBP, and in such case the merchandise shall will be deemed to have been returned to Customs CBP custody. If the examination is to be completed at a port other than the port of actual exportation or destruction, the merchandise shall must be transported in-bond to the port of exportation or destruction.

(g) Extent of examination. The appropriate Customs CBP office may permit release of merchandise without examination, or may examine, to the extent determined to be necessary, the items exported or destroyed.

(h) Drawback claim. When filing the drawback claim, the drawback claimant must correctly calculate the amount of drawback due (see § 191.51(b) of this part). The procedures for restructuring a claim (see § 191.53 of this part) shall apply to rejected merchandise drawback if the claimant has an ongoing export program which qualifies for this type of drawback.

(i) Exportation. The claimant shall export the merchandise and shall Claimants must provide documentary evidence of exportation (see subpart G of this part). The claimant may establish exportation by mail as set out in § 191.74 of this part.

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15288, Mar. 31, 1998USCBP-2018-0029, 83 FR 65064, Dec. 18, 2018]