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October 2026, question 64

Entry / Entry Summary · Drawback

What are manufacturing drawback claimants under 19 USC 1313(a) or (b) required to certify, regarding the applicable bill of materials or formula?

  1. The claimant is in possession of the applicable bill of materials or formula for the imported article(s), which will be promptly destroyed upon CBP request.
  2. The bill of materials or formula identifies the imported and/or substituted merchandise and the exported or destroyed article(s) by their 4-digit HTSUS heading numbers.
  3. The bill of materials or formula identifies the manufactured quantities of the imported and/or substituted merchandise and the exported or destroyed article(s).
  4. The bill of materials or formula identifies the manufacturer of the imported and/or substituted merchandise and the recipient of the exported or destroyed merchandise.
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CBP's answer: C. C: The bill of materials or formula identifies the manufactured quantities of the imported and/or substituted merchandise and the exported or destroyed article(s).

At filing, a claimant under 19 USC 1313(a) or (b) must certify three things: it has the bill of materials or formula and will provide it upon request, the document identifies the merchandise and articles by their 8-digit HTSUS subheading numbers, and it identifies the manufactured quantities of the imported or substituted merchandise and the exported or destroyed articles (190.29(c)). That is C. The 4-digit headings in B and the destruction promise in A are not what the rule says, and D lists parties, not quantities.

The bill of materials or formula identifies the manufactured quantities of the imported and/or substituted merchandise and the exported or destroyed article(s). 19 CFR 190.29(c)
by their 8-digit HTSUS subheading numbers 19 CFR 190.29(b)

Search for: Certification of bill of materials or formula

CBP's key cites: 19 CFR 190.29

Question and key from CBP's October 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).