May 2024 — Question 25
Drawback is allowable pursuant to 19 USC 1313 on duties, taxes, and fees paid on imported merchandise which were imposed under Federal law upon entry or importation. Duties include "ordinary customs duties." In the modernized drawback regulations, which ONE of the following is NOT included in ordinary customs duties?
- AMarking duties assessed under section 304(c), Tariff Act of 1930, as amended.✓ CBP's answer
- BA tender of duties in connection with notices of prior disclosure under 19 USC 1592(c)(4).
- CDuties paid on an entry, or withdrawal from warehouse, for consumption, for which liquidation has become final.
- DDuties restored under 19 USC 1592(d). Category IV – Classification
CBP's cited authority
§ 19 CFR 190.3(a)(1)§ 19 CFR 190.3(a)(2)
Answer and citations as published in CBP's official answer key for the May 2024 examination.
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