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April 2024, question 22
Modernized Drawback · Drawback
Which of the following is considered foreign territory for drawback purposes?
- American Samoa
- Guantanamo Bay Naval Station
- Puerto Rico
- U.S. Virgin Islands
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CBP's answer: B. B: Guantanamo Bay Naval Station
Section 190.5 names Guantanamo Bay Naval Station as foreign territory for drawback. American Samoa and the U.S. Virgin Islands are on the list where drawback is not allowed on shipments from the customs territory, and Puerto Rico is part of the customs territory.
Guantanamo Bay Naval Station is considered foreign territory for drawback purposes 19 CFR 190.5
Search for: foreign territory for drawback purposes
CBP's key cites: 19 CFR 190.5
Question and key from CBP's April 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).