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October 2024, question 22

Modernized Drawback · Drawback

How long must records supporting a claim under the modernized drawback regulations be reatined?

  1. Five years from date of importation.
  2. Three years from date of payment of the claim.
  3. Three years after liquidation of the claim.
  4. Five years after date of payment of the claim.
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CBP's answer: C. C: Three years after liquidation of the claim.

Records that pertain to a drawback claim must be kept for 3 years after liquidation of the claim, or longer if the law requires (C). The five-year and payment-date periods are not the drawback rule.

must be retained for 3 years after liquidation of such claims or longer period if required by law 19 CFR 190.15

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CBP's key cites: 19 CFR 190.15

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).