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Drawback

April 2023 — Question 57

Within how many working days prior to the date of intended destruction must a Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback on CBP Form 7553 for merchandise that is going to be destroyed be filed by the claimant with the CBP port where the destruction is to take place?

Why this answer

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CBP's cited authority

§ 19 CFR 190.71(a) (TFTEA)§ 19 CFR 191.71(a) (CORE)

Answer and citations as published in CBP's official answer key for the April 2023 examination.

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