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