Which party has the RIGHT to claim drawback under the provision for direct identification drawback?
A. An importer who imports merchandise and sells it to another company that then exports it
B. An importer who delivers imported duty paid merchandise to another company under a Certificate of Delivery, and the merchandise is then exported
C. A broker who obtains a CBP Form 4811 from an importer who currently owes the broker for services rendered if that importer sells the imported merchandise to another company, which then exports it. The broker files a claim on the exported merchandise to recoup some of his losses.
D. Company A, which destroys imported merchandise under CBP supervision after obtaining it from the importer of record along with a Certificate of Delivery
E. Company B, which receives duty paid imported merchandise from the importer of record, manufactures it into a new and different article and sells it to Manufacturer B for further processing and subsequent export
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The Answer is: D
Citation: 19 CFR 191.28; 191.33(a)
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