What is the retention period for all drawback certificates?
A. One year from the date of liquidation
B. One year from the date of payment of the drawback claim
C. Three years from the date of liquidation
D. Three years from the date of payment of the drawback claim
E. Five years from the date of payment of the drawback claim
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The Answer is: D
Citation: 19 CFR 181.49
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