2011 April No.66 – DRAWBACK


Company A imports widgets, and then sells to Company B. Company B exports the widgets and is now filing for unused merchandise drawback. Which document is required to document the transfer, assign the right to drawback, and identify the widgets?

A. A certificate of manufacture and delivery

B. A bill of sale

C. A copy of the original invoice

D. A certificate of delivery

E. A copy of the consumption entry

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The Answer is: D

Citation: 19 CFR 191.10(a)

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