How much of the duty paid can be refunded on a drawback claim for a machine imported into the U.S. in 2005, tested for precision, then sold and exported to a customer in Canada?
A. None
B. Partial
C. 0.99
D. The amount allowed under the lesser of the two rule
E. 1
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The Answer is: C
Citation: 19 CFR 181.45(b)
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