October 2020 (PM) — Question 64
Which of the following drawback time frames is CORRECT?
- ADrawback is permissible on exported or destroyed merchandise, which was imported, sold at retail, and returned to the importer, within 3 years of the date of import.
- BUnless a waiver is applicable, CBP Form 7553, Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback, must be filed with CBP at least 15 working days prior to the date of intended exportation.
- CAt least 10 working days before the intended date of destruction of merchandise under CBP supervision, upon which drawback is intended to be claimed, a CBP Form 7553, Notice of Intent to Export, Destroy or Return Merchandise for Purposes of Drawback, must be filed.
- DA party may challenge a denial of an application for certification, as a participant in the drawback compliance program, by filing a written appeal within 30 days of the issuance of the notice of denial.✓ CBP's answer
- EDrawback is allowed on imported merchandise if the merchandise is exported or destroyed within 3 years of the date of importation and was not used within the United States. Category XII – Free Trade Agreements
CBP's cited authority
§ 19 CFR § 190.31§ 19 CFR § 191.31§ 19 CFR § 190.35§ 19 CFR § 191.35§ 19 CFR § 190.45§ 19 CFR § 191.45§ 19 CFR § 190.71§ 19 CFR § 191.71§ 19 CFR § 190.194(f)§ 19 CFR 191.194(f)
Answer and citations as published in CBP's official answer key for the October 2020 (PM) examination.
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