2022 April No.34 – Drawback


What type of duties, taxes and fees are NOT allowed to be claimed for drawback?

A. Internal revenue taxes which attach upon importation

B. Merchandise processing fees (MPF)

C. Antidumping and countervailing duties (AD/CVD)

D. Harbor maintenance taxes

E. Ordinary customs duties

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The Answer is: C

Citation: 19 CFR 190.3(b)

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