The importer imported shirts into the United States on July 15, 2020, and paid the appropriate duties, taxes, and fees. The shirts were exported without the benefit of drawback on July 17, 2020, to Mexico to be warehoused until sold with the expectation that the shirts would be reimported duty-free under 9801.00.1098. The importer finds a foreign buyer for these shirts on September 20, 2021. The shirts were exported from Mexico on October 15, 2021. By when must the completed drawback claim for the shirts be filed?(2022 October No.52 – Drawback)
A) Three (3) years from July 17, 2020
B) Three (3) years from October 15, 2021
C) Five (5) years from July 15, 2020
D) Five (5) years from September 30, 2021
E) Five (5) years from October 15, 2021
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The Answer is: C
Citation: 19 USC 1313
19 CFR 190.51(e)(1)
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