[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR191.52]



[Page 554]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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.