31. Under the provisions for Direct Identification Unused Merchandise Drawback, which party is eligible to claim drawback or issue a waiver of this right to another entity?
A. The manufacturer of the goods
B. The foreign purchaser of the unused imported goods
C. The exporter (or destroyer) of the unused imported goods
D. The party who paid the duties submitted on the associated consumption entry
E. The buyer as identified on the commercial invoice used to make entry
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The Answer is: C
Citation: 19 CFR ยง 191.33
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