§ 182.46. Filing of drawback claim.
105 words·~1 min read·
/us/cfr/t19/s§ 182.46·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Time of filing. A drawback claim under this subpart must be filed within 5 years after the date of importation of the goods on which drawback is claimed. No extension will be granted unless it is established that a CBP official was responsible for the untimely filing. Drawback will be allowed only if the completed good is exported within 5 years after importation of the merchandise identified or designated to support the claim.
(b)Method of filing. A drawback claim must be filed electronically through a CBP-authorized electronic system (see § 190.51 of this chapter). \[CBP Dec. 21-10, 86 FR 35587, July 6, 2021\]