Customs regulations mandate strict procedures for destroying or returning merchandise. Timely filing of notices, such as CBP Form 7553, is essential for export or destruction. Unused merchandise drawback claims must be filed within specific working days. Rejected merchandise requires a five working day notice. Additionally, assembly and production qualify for export without certain notices, highlighting the importance of understanding these regulations for proper customs handling.

#Code of Federal Regulations (CFR) Title 19
#Part 190