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April 2024, question 25

Modernized Drawback · Drawback

Drawback is allowable pursuant to 19 USC 1313 on duties, taxes, and fees paid on imported merchandise which were imposed under Federal law upon entry or importation. Duties include "ordinary customs duties." In the modernized drawback regulations, which ONE of the following is NOT included in ordinary customs duties?

  1. Marking duties assessed under section 304(c), Tariff Act of 1930, as amended.
  2. A tender of duties in connection with notices of prior disclosure under 19 USC 1592(c)(4).
  3. Duties paid on an entry, or withdrawal from warehouse, for consumption, for which liquidation has become final.
  4. Duties restored under 19 USC 1592(d).
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CBP's answer: A. A: Marking duties assessed under section 304(c), Tariff Act of 1930, as amended.

CBP keyed A as the item not included. Section 190.3(a)(1) lists ordinary customs duties (final-liquidation duties, estimated duties, and tenders including prior disclosure tenders and 1592(d) restored duties). Marking duties under section 304(c) appear separately at 190.3(a)(2), so they are allowable for drawback but are not part of ordinary customs duties.

Marking duties assessed under section 304(c), Tariff Act of 1930, as amended (19 U.S.C. 1304(c)) 19 CFR 190.3(a)(2)
Tenders of duties in connection with notices of prior disclosure under 19 U.S.C. 1592(c)(4) 19 CFR 190.3(a)(1)(iii)(B)

Search for: ordinary customs duties

CBP's key cites: 19 CFR 190.3(a)(1)

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).