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Drawback

Counts toward CBP's Modernized Drawback category. 20 of the 480 released past questions are on this topic.

Where to look: 19 CFR Part 190.

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Practice questions

  1. Which section of 19 CFR is titled "Additional requirements"?

    1. § 190.103
    2. § 190.144
    3. § 190.154
    4. § 190.193
    Answer

    A. § 190.103 in Part 190 (modernized drawback) is titled "Additional requirements".

    19 CFR › Part 190 › § 190.103

  2. Which section of 19 CFR is titled "Merchandise in which a U.S. Government interest exists"?

    1. § 190.27
    2. § 190.31
    3. § 190.4
    4. § 190.92
    Answer

    C. § 190.4 in Part 190 (modernized drawback) is titled "Merchandise in which a U.S. Government interest exists".

    19 CFR › Part 190 › § 190.4

  3. Which section of 19 CFR is titled "Exportation by the Government"?

    1. § 190.161
    2. § 190.193
    3. § 190.75
    4. § 190.93
    Answer

    C. § 190.75 in Part 190 (modernized drawback) is titled "Exportation by the Government".

    19 CFR › Part 190 › § 190.75

  4. For which merchandise is drawback generally not allowed under 19 CFR 190.3(c)?

    1. Merchandise that paid internal revenue tax on importation
    2. An agricultural product duty-paid at the over-quota rate under a tariff-rate quota
    3. Merchandise that paid ordinary customs duties on a consumption entry
    4. Merchandise that paid a merchandise processing fee
    Answer

    B. Section 190.3(c) bars drawback on agricultural products duty-paid at the over-quota rate, with exceptions for 1313(j)(1) and for tobacco.

    19 CFR 190.3(c)

  5. What is the maximum administrative penalty for a fraudulent drawback violation under 19 CFR 190.62(b)?

    1. The domestic value of the merchandise
    2. 5 times the total actual or potential loss of revenue
    3. 2 times the total actual or potential loss of revenue
    4. 3 times the total actual or potential loss of revenue
    Answer

    D. A fraudulent violation carries a maximum administrative penalty of 3 times the total actual or potential loss of revenue.

    19 CFR 190.62(b)

Past exam questions on this topic