Home / Past exams / April 2026 / Question 45
April 2026, question 45
Entry / Entry Summary · Drawback
A drawback claimant must furnish a properly executed drawback bond if approved for _____ privilege.
- Waiver of prior notice of intent to export
- Accelerated payment
- Exporters summary procedure
- One time waiver of prior notice for past exports
Show the answer and walk-through
CBP's answer: B. B: Accelerated payment
Section 190.92(d) says a claimant approved for accelerated payment must furnish a properly executed bond sufficient to cover the estimated drawback claimed during the bond term. That is B. The other privileges listed do not carry this bond requirement in that paragraph.
If approved for accelerated payment, the claimant must furnish a properly executed bond in an amount sufficient to cover the estimated amount of drawback to be claimed during the term of the bond. 19 CFR 190.92(d)
Search for: approved for accelerated payment, the claimant must furnish a properly executed bond
CBP's key cites: 19 CFR 190.92(d)
Question and key from CBP's April 2026 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).