| Title: | Final Rule Regarding Document Requirements of Exportations for Drawback Claims |
|---|---|
| Date: | 2016-06-09 |
| To: | abi,edi |
| Links: | previous, original, next |
On August 7, 2015, Customs & Border Protection (CBP) published a final rule in the Federal Register amending its regulations by removing some of the requirements for documentation used to establish proof of exportation for drawback claims.
In pertinent part, the regulatory change amends 19 CFR parts 181 and 191, specifically, sections 19 CFR 181.47, 191.72 and 191.74 to align CBP documentation requirements with current business practices related to the documents used to establish the date and fact of exportation for purposes of drawback.
CBP realized the difficulty of having to provide a pen and ink signature for documents when these documents are issued electronically and do not contain an actual pen and ink signature. As such, CBP has amended its regulations by removing the requirement that the documentary evidence that establishes the date and fact of exportation for drawback eligibility be originally signed or that any copy of such documentary evidence must be certified. CBP now allows claimants to provide unsigned originals or copies of documentary evidence as proof of export for drawback eligibility. Therefore, copies of original documentary evidence will no longer need to be certified. There is also no longer a legal requirement that the export invoice for mail shipments be certified.
While the changes to the regulations are fairly self-explanatory, there has been some question as to the timeframes during which the eased proof of export requirements apply. CBP is issuing this memorandum to clarify that the amended regulations apply to any claim not liquidated as of the date of issuance of the final rule. As such, the final rule applies to drawback claims not liquidated as of August 7, 2015. It does not apply to claims that were liquidated prior to August 7, 2015, but protested. Those claims are considered “liquidated” for purposes of application of the effective date. The Drawback offices have been informed of this guidance to ensure uniformity.
Questions regarding the legal aspects of this memorandum may be directed to Carrie L. Owens, Chief, Entry Process & Duty Refunds Branch, Regulations and Rulings, Office of International Trade, (202) 325-0266. Operational questions may be directed to Christopher E. Yonkman, Chief, Drawback & Revenue National Targeting & Analysis Group, Office of International Trade, (312) 983-5342.