What is the timeframe during which an unliquidated drawback claim filed on October 26, 2022, may be amended?(2022 October No.51 – Drawback)
A) Unliquidated drawback claims may be amended at any time prior to liquidation.
B) Unliquidated drawback claims may be amended within 90 days of the date the claim was accepted by CBP.
C) Unliquidated drawback claims may be amended within 180 days of the date the claim was filed with CBP.
D) Unliquidated drawback claims may be amended within five (5) years after the date of importation of the claimed merchandise.
E) Unliquidated drawback claims may be amended within three (3) years after the date of exportation or destruction of the claimed merchandise.
[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]
The Answer is: D
Citation: 19 CFR 190.52(c)
[/bg_collapse]