24. Evidence of exportation or destruction is required for a complete drawback claim. Which of the following supporting documentation will be a sufficient official postal record to prove exportation of merchandise on which drawback is to be claimed, if exported using the U.S. Postal Service (USPS) First -Class Package International Service? (2025 April No.24 – Modernized Drawback)
A) A completed commercial invoice describing the mail shipment from the U.S. exporter to the foreign importer showing the date the package was shipped from the U.S. post office.
B) An email from the foreign importer to the U.S. exporter acknowledging receipt of the package and containing a picture of the package upon delivery to the foreign importer.
C) An affidavit signed by the U.S. exporter’s employee declaring that the employee took the package to the U.S. post office and shipped it with proper postage on the date of export.
D) An original, complete USPS Customs Declaration and Dispatch Note describing the mail shipment, including a USPS barcode label affixed showing the shipment number, and a payment receipt attached.
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The Answer is: D
Citation: 19 CFR 190.72; 19 CFR 190.74
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