2012 October No.20 – Drawback


On March 15, 2005, a machine was imported into the United States and was tested for precision. The imported machine was then sold and exported to a customer in Canada. How much of the imported duty paid may be requested for a refund on a drawback claim?

A. None

B. Partial

C. 0.99

D. Lesser of the two

E. 1

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The Answer is: C

Citation: 19 CFR 181.45(b), 181.45(b)(1)(vi) and 191.51(a)(2)(b)(1)

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