[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR191.52]

[Page 553]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                Subpart E--Completion of Drawback Claims
 
Sec. 191.52  Rejecting, perfecting or amending claims.

    (a) Rejecting the claim. Upon review of a drawback claim, if the 
claim is determined to be incomplete (see Sec. 191.51(a)(1)), the claim 
will be rejected and Customs will notify the filer in writing. The filer 
shall then have the opportunity to complete the claim subject to the 
requirement for filing a complete claim within 3 years.
    (b) Perfecting the claim; additional evidence required. If Customs 
determines that the claim is complete according to the requirements of 
Sec. 191.51(a)(1), but that additional evidence or information is 
required, Customs will notify the filer in writing. The claimant shall 
furnish, or have the appropriate party furnish, the evidence or 
information requested within 30 days of the date of notification by 
Customs. Customs may extend this 30 day period for good cause if the 
claimant files a written request for such extension within the 30 day 
period. The evidence or information required under this paragraph may be 
filed more than 3 years after the date of exportation or destruction of 
the articles which are the subject of the claim. Such additional 
evidence or information may include, but is not limited to:
    (1) The export bill of lading or other actual evidence of 
exportation, as provided for in Sec. 191.72(a) of this part, which shall 
show that the articles were shipped by the person filing the drawback 
entry, or a letter of endorsement from the party in whose name the 
articles were shipped which shall be attached to such bill of lading, 
showing that the party filing the entry is authorized to claim drawback 
and receive payment (the claimant shall have on file and make available 
to Customs upon request, the endorsement from the exporter assigning the 
right to claim drawback);
    (2) A copy of the import entry and invoice annotated for the 
merchandise identified or designated;
    (3) A copy of the export invoice annotated to indicate the items on 
which drawback is being claimed; and
    (4) Certificate(s) of delivery upon which the claim is based (see 
Sec. 191.10(e) of this part).
    (c) Amending the claim; supplemental filing. Amendments to claims 
for which the drawback entries have not been liquidated must be made 
within three (3) years after the date of exportation or destruction of 
the articles which are the subject of the original drawback claim. 
Liquidated drawback entries may not be amended; however, they may be 
protested as provided for in Sec. 191.84 of this part and part 174 of 
this chapter.