19 CFR 182.46 – Filing of drawback claim
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(a) Time of filing. A drawback claim under this subpart must be filed within 5 years after the date of importation of the goods on which drawback is claimed. No extension will be granted unless it is established that a CBP official was responsible for the untimely filing. Drawback will be allowed only if the completed good is exported within 5 years after importation of the merchandise identified or designated to support the claim.
Terms Used In 19 CFR 182.46
- CBP: means U. See 19 CFR 101.1
- Date of importation: means , in the case of merchandise imported otherwise than by vessel, the date on which the merchandise arrives within the Customs territory of the United States. See 19 CFR 101.1
(b) Method of filing. A drawback claim must be filed electronically through a CBP-authorized electronic system (see § 190.51 of this chapter).