October 2024 — Question 22
How long must records supporting a claim under the modernized drawback regulations be reatined?
- AFive years from date of importation.
- BThree years from date of payment of the claim.
- CThree years after liquidation of the claim.✓ CBP's answer
- DFive years after date of payment of the claim.
CBP's cited authority
§ 19 CFR 190.15
Answer and citations as published in CBP's official answer key for the October 2024 examination.
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