April 2018 — Question 52
When can a claimant amend an unliquidated drawback claim?
- AClaims may be amended at any time provided the claim is unliquidated
- BWithin 90 days of the date the claim was received by CBP
- CWithin 180 days of the date the claim was received by CBP
- DWithin 3 years after the date of exportation or destruction of the articles which are the subject of the original drawback claim✓ CBP's answer
- EWithin 5 years after the date of exportation or destruction of the articles which are the subject of the original drawback claim
Why this answer
Under 19 CFR 191.52(c) as in effect for this sitting, an unliquidated drawback claim may be amended, but only within the same window allowed for filing the claim itself: three years after the date of exportation or destruction of the articles covered by the original claim. Amendment is therefore not open-ended, which defeats option A even though the claim is still unliquidated, and the 90-day and 180-day options invent deadlines tied to CBP's receipt that appear nowhere in the rule. Option E tempts because five-year periods exist elsewhere in drawback law, including the later TFTEA scheme, but the edition tested says three years. Watch for: Assuming an unliquidated claim stays freely amendable, or importing the five-year period from other drawback provisions.
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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