CustomsBrokerLicenseExam

Home / Past exams / April 2025 / Question 24

April 2025, question 24

Modernized Drawback · Drawback

Evidence of exportation or destruction is required for a complete drawback claim. Which of the following supporting documentation will be a sufficient official postal record to prove exportation of merchandise on which drawback is to be claimed, if exported using the U.S. Postal Service (USPS) First-Class Package International Service?

  1. A completed commercial invoice describing the mail shipment from the U.S. exporter to the foreign importer showing the date the package was shipped from the U.S. post office.
  2. An email from the foreign importer to the U.S. exporter acknowledging receipt of the package and containing a picture of the package upon delivery to the foreign importer.
  3. An affidavit signed by the U.S. exporter’s employee declaring that the employee took the package to the U.S. post office and shipped it with proper postage on the date of export.
  4. An original, complete USPS Customs Declaration and Dispatch Note describing the mail shipment, including a USPS barcode label affixed showing the shipment number, and a payment receipt attached.
Show the answer and walk-through

CBP's answer: D. D: An original, complete USPS Customs Declaration and Dispatch Note describing the mail shipment, including a USPS barcode label affixed showing the shipment number, and a payment receipt attached.

Section 190.72(b)(3) lists official postal records as proof of exportation by mail, and 190.74 says the official postal records describing the mail shipment are sufficient. A completed USPS Customs Declaration and Dispatch Note with the barcode label and payment receipt is such a postal record (D). A commercial invoice, an email from the buyer or an affidavit is not an official postal record.

the official postal records (original or copies) which describe the mail shipment will be sufficient to prove exportation 19 CFR 190.74
Official postal records (originals or copies) which evidence exportation by mail 19 CFR 190.72(b)(3)

Search for: official postal records

CBP's key cites: 19 CFR 190.72; 19 CFR 190.74

Question and key from CBP's April 2025 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).