71. Which Drawback timeframe is correct?
A. The claimant, or the exporter, must file at the port of intended examination a Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback on Customs Form 7553 at least 5 working days prior to the date of intended exportation unless Customs approves another filing period or the claimant has been granted a waiver of prior notice.
B. If Customs gives timely notice of its decision to examine the export merchandise, the merchandise to be examined shall be promptly presented to Customs. Customs shall examine the merchandise within seven (7) working days after presentation of the merchandise.
C. If Customs denies the drawback application, the applicant may file a written appeal with the drawback office which issued the denial, provided that the applicant files this appeal within 30 days of the date of denial.
D. At least 60 working days before the intended date of destruction of merchandise or articles upon which drawback is intended to be claimed, a Notice of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback on Customs Form 7553 shall be filed by the claimant with the Customs port where the destruction is to take place, giving notification of the date and specific location where the destruction is to occur.
E. Merchandise not exported or destroyed within 120 days from the date of notification of acceptance of the drawback entry shall be considered unclaimed, unless upon written request by the importer, prior to the expiration of the 120-day period, the drawback office grants an extension of not more than 120 days.
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The Answer is: C
Citation: 19 CFR 191.36(d)
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