April 2018 — Question 51
Which of the following documents is an acceptable proof of export for drawback purposes?
- ANotice of Intent to Export
- BCertificate of Delivery
- CCertificate of Manufacture and Delivery
- DBill of lading with laden on board date✓ CBP's answer
- EWaiver of Prior Notice of Intent to Export
Why this answer
Drawback requires proof that the merchandise actually left the United States, and under the drawback regulations in effect for this sitting the documentary evidence had to establish the date and fact of exportation and the identity of the exporter. A bill of lading showing the laden on board date does exactly that. The other documents are preliminary or internal drawback paperwork: a Notice of Intent to Export, or a waiver of it, only signals or excuses advance notice of a planned export, and certificates of delivery or of manufacture and delivery merely trace merchandise between parties inside the drawback program without evidencing any exportation. Watch for: Picking the Notice of Intent to Export, which announces a planned exportation but does not prove it occurred.
Original CBLE Simulator explanation — the question and key above are CBP's; this analysis is ours. Verify against the current edition before relying on it in practice.
CBP's cited authority
Answer and citations as published in CBP's official answer key for the April 2018 examination.
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