The shall be entitled to claim drawback unless this party, by means of certification, assigns the right to claim drawback to an intermediate party in the following scenario: 1. Company Alpha imports CBP duty assessed graphite from a seller, MNO, in Australia and issues a certificate of delivery to Company B. 2. Company Beta uses all of the imported graphite to manufactures pencils and issues a certificate of manufacture and delivery to Company Delta. 3. Company Delta is the exporter of record for all of the pencils to a buyer XYZ in China.
A. importer
B. manufacturer
C. exporter
D. seller MNO in Australia
E. buyer XYZ in China
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The Answer is: C
Citation: 19 CFR 191.28
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