Part 20: Duty Drawback
Duty Drawback
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21m
HTS and Schedule B numbers are crucial for filing drawback claims, particularly for petroleum products that need eight-digit identifiers. Claimants must follow specific filing instructions for submission. The accelerated drawback program offers faster refunds but requires bond submission, with separate bonds needed for various customs processes. Customs brokers must have a power of attorney to operate, and sole proprietorships enable individuals to file claims without forming a formal business entity.
#Code of Federal Regulations (CFR) Title 19
#Part 190
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Part 21: Duty Drawback
Drawback entries need specific authority and must be signed by designated individuals. A power of attorney is necessary for customs business, allowing unlicensed consultants to perform certain activities. Compliance programs are essential for minimizing penalties, with eligibility based on accura...