For substitution unused merchandise drawback, the claimant must have had possession of the exported or destroyed merchandise at some time during the ______ year period following the date of importation of the imported designated merchandise; and the merchandise to be exported or destroyed to qualify for drawback must be exported, or destroyed under Customs supervision, before the close of the ______ year period beginning on the date of importation of the imported designated merchandise. Select the ONE answer that correctly fills in the blanks found directly above.
A) 3; 5
B) 3; 3
C) 2; 5
D) 2; 3
E) 1; 5
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The Answer is: B
Citation: 19 CFR 191.32(d)
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