October 2022 — Question 52
The importer imported shirts into the United States on July 15, 2020, and paid the appropriate duties, taxes, and fees. The shirts were exported without the benefit of drawback on July 17, 2020, to Mexico to be warehoused until sold with the expectation that the shirts would be reimported duty-free under 9801.00.1098. The importer finds a foreign buyer for these shirts on September 20, 2021. The shirts were exported from Mexico on October 15, 2021. By when must the completed drawback claim for the shirts be filed?
- AThree (3) years from July 17, 2020
- BThree (3) years from October 15, 2021
- CFive (5) years from July 15, 2020✓ CBP's answer
- DFive (5) years from September 30, 2021
- EFive (5) years from October 15, 2021
CBP's cited authority
Answer and citations as published in CBP's official answer key for the October 2022 examination.
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