April 2026 — Question 46
What type of rejected merchandise is eligible for substitution drawback under 19 CFR 190.45?
- AMerchandise that did not conform to sample or specifications.
- BMerchandise that was shipped without the consent of the consignee.
- CMerchandise that was determined to be defective as of the time of importation.
- DMerchandise that was ultimately sold at retail and returned for any reason.✓ CBP's answer
CBP's cited authority
§ 19 CFR 190.45
Answer and citations as published in CBP's official answer key for the April 2026 examination.
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