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October 2024, question 21

Modernized Drawback · Drawback

Of the parties listed below, which party is entitled to claim manufacturing drawback when the right to claim drawback has not been assigned by certification?

  1. The producer
  2. The importer
  3. The exporter
  4. The manufacturer
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CBP's answer: C. C: The exporter

For manufacturing drawback, the exporter (or destroyer) is entitled to claim unless it assigns the right by certification to the manufacturer, producer, importer or an intermediate party. With no assignment, the exporter claims (C).

The exporter (or destroyer) will be entitled to claim drawback, unless the exporter (or destroyer), by means of a certification, assigns the right to claim drawback to the manufacturer, producer, importer, or intermediate party. 19 CFR 190.28

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CBP's key cites: 19 CFR 190.28

Question and key from CBP's October 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).