Which one of the following criteria is not used in the demonstration of a claimant in order to be exempt from the restructuring of a drawback claim?
A. Complexities caused by multiple manufacturing locations
B. Complexities caused by significantly different methods of operation
C. Complexities caused by misinterpretation of the various regulations
D. Complexities caused by difficulty in adjusting accounting and inventory records
E. Complexities caused by multiple commodities or the applicable general manufacturing drawback ruling or the specific manufacturing drawback ruling
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The Answer is: C
Citation: 19 CFR 191.53(b)
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