Part 11: Duty Drawback
Duty Drawback
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19m
Explore the drawbacks in manufacturing, including issues with manufacturing, new merchandise, and rejected merchandise. Learn about the statutory provisions under Title 19 USC for identifying and substituting goods. The statute of limitations for filing claims has been extended to five years, replacing the previous three-year rule. The process for calculating drawback claims and the responsibilities of claimants are outlined, along with details on merchandise processing fees and duty apportionment.
#Code of Federal Regulations (CFR) Title 19
#Part 190
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Part 12: Duty Drawback
Transaction value assessment for import merchandise is crucial. It defines the price actually paid or payable, excluding transportation costs. Regulatory definitions clarify transaction value and merchandise processing. Non-duty charges are explained, with a focus on fee assessments. A methodolog...
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Part 13: Duty Drawback
Customs examiners assess invoice values, including non-usable charges, which are typically excluded from regulations. Fees like merchandise processing and harbor maintenance are calculated based on specific values. Rounding errors can create significant margin errors affecting customs assessments...
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Part 14: Duty Drawback
Learn about the requirements for CBP form 7551 related to drawback claims and the significance of mastering commonly tested forms for the customs broker exam. Familiarity with forms like CBP Form 5106 is crucial for first-time importers. The process for filing protests using CBP Form 19 is outlin...
