Which of the below drawback periods is CORRECT?
A. Drawback is permissible on exported or destroyed merchandise, which was imported, sold at retail, and returned to the importer, within 3 years of the date of import
B. Unless a waiver is applicable, a Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback (CBP Form 7553) must be filed with CBP at least 15 working days prior to the date of intended exportation
C. At least 10 working days before the intended date of destruction of merchandise under CBP supervision, upon which drawback is intended to be claimed, a Notice of Intent to Export, Destroy or Return Merchandise for Purposes of Drawback (CBP Form 7553) must be filed
D. A party may challenge a denial of an application for certification as a participant in the drawback compliance program by filing a written appeal within 30 days of the issuance of the notice of denial
E. Drawback is allowed on imported merchandise if the merchandise is exported or destroyed within 3 years of the date of importation and was not used within the United States
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The Answer is : D
Citation: 19CFR?? 191.194(f)
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