Which is NOT refundable under drawback?
A. Duties and fees on warehouse withdrawals for consumption
B. “Voluntary tender” payments for duties
C. Merchandise Processing Fees for unused merchandise drawback
D. Harbor Maintenance Fees
E. Tenders of duties in connection with Prior Disclosures
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The Answer is: D
Citation: 19 CFR 191.3(a)&(b)
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