CustomsBrokerLicenseExam

Home / Past exams / October 2024 / Question 25

October 2024, question 25

Modernized Drawback · Drawback

Which of the following best describes a drawback claim, as authorized for payment by CBP?

  1. A drawback claim is the refund, in whole or in part, of the duties, taxes, and/or fees paid on imported merchandise.
  2. A drawback claim is the drawback entry and related documents required by regulation which together constitute the request for drawback payment.
  3. A drawback claim is when CBP transfers work between various drawback offices even though the drawback submission may have been to a particular office.
  4. A drawback claim is the document containing a description of, and other required information concerning, the exported or destroyed article upon which a drawback claim is based.
Show the answer and walk-through

CBP's answer: B. B: A drawback claim is the drawback entry and related documents required by regulation which together constitute the request for drawback payment.

Section 190.2 defines a drawback claim as the drawback entry and related documents required by regulation, which together make up the request for payment (B). The document describing the exported article is the drawback entry (D), and the refund itself is the drawback, not the claim.

Drawback claim, as authorized for payment by CBP, means the drawback entry and related documents required by regulation which together constitute the request for drawback payment. 19 CFR 190.2

Search for: drawback claim as authorized for payment by CBP

CBP's key cites: 19 CFR 190.2

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).