October 2020 (PM) — Question 63
Under which provision is drawback NOT provided for on imported packing material used to package or repackage merchandise and articles exported or destroyed:
- A19 U.S.C. § 1313(j)(1) - Direct Identification Unused Merchandise Drawback
- B19 U.S.C. § 1313(j)(2) - Substitution Unused Merchandise Drawback
- C19 U.S.C. § 1313(a) - Direct Identification Manufacturing Drawback
- D19 U.S.C. § 1313(d) - Internal Revenue Tax on Flavoring Extracts, and Medicinal or Toilet Preparations manufactured from Domestic Paid Alcohol Drawback✓ CBP's answer
- E19 U.S.C. § 1313(b) - Substitution Manufacturing Drawback
CBP's cited authority
§ 19 CFR § 190.13(a)§ 19 CFR § 191.13(a)
Answer and citations as published in CBP's official answer key for the October 2020 (PM) examination.
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