2000 April No. 73


Fleet Brokerage files a drawback claim on behalf of its client on February 1, 1999. In April, 2000, the client asks Fleet Brokerage to amend the claim. The drawback entries covered by the claim have not yet been liquidated. May Fleet Brokerage file the amended claim?

A) Yes, because unliquidated drawback claims may be amended within 3 years after the date of exportation or destruction of the articles which are the subject of the original drawback claim.

B) No, because filed drawback claims cannot be amended.

C) Yes, because unliquidated drawback claims can be amended any time up to the date of liquidation of the drawback entries.

D) No, because amendments to unliquidated drawback claims must be made within 90 days of the date that the claims were filed.

E) No, because unliquidated drawback claims must be protested.

[bg_collapse view=”button-green” color=”#4a4949″ icon=”arrow” expand_text=”Show Answer and Citation” collapse_text=”Hide Answer and Citation” ]

The Answer is: A

Citation: 19 CFR 191.52(c)

[/bg_collapse]



Subscribe
Notify of