27. Company A is the importer of record for widgets in the United States. Company A sold 100 widgets on 1/1/2012 to Company B in United States. Company B sold the widgets to a foreign company and filed drawback for the widgets under unused direct identification 19 USC 1313(j)(1) on 5/1/2012. Which of the following document shows the transfer of the merchandise from Company A to Company B?
A. A waiver of drawback right
B. A certificate of delivery and manufacture
C. A certificate of delivery
D. A notice of intent to export
E. An application of waiver of prior notice of intent to export
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The Answer is: C
Citation: 19 CFR 191.34(a)
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