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580 Drawback Arrangement

581 Description

Drawback is an arrangement provided for under Customs Service regulations whereby exporters of certain merchandise are entitled to claim a refund of (a) the duty paid on imported material used wholly or in part in the manufacture or production of items to be exported, or (b) the internal revenue tax paid on domestic material used.

582 Processing Drawback Claims

582.1 Forms Required

582.11 List of Forms

The following forms must be used when drawback is claimed:

a. Notice of Exportation of Articles with Benefit of Drawback (Customs Form 7511).

b. Waiver of Sender's Right to Withdraw Package From the Mail (Customs Form 3413).

582.12 Where to Obtain the Forms

Exporters may obtain Customs Form 7511 and 3413 from the customs offices listed in 711.62.

582.2 Preparation by Senders

582.21 Claiming Drawback

Senders intending to claim drawback on items exported by mail must present three completed copies of a Notice of Exportation of Articles with Benefit of Drawback (Customs Form 7511) with the package or packages.

582.22 Waiver of the Right to Withdraw the Package

A waiver of the right to withdraw the package from the mail must appear on the address side of each package. This waiver may be made on Customs Form 3413 and affixed to the wrapper, or may be stamped or written in wording similar to that shown in Exhibit 582.22.

Exhibit 582.22

Waiver of the Right to Withdraw the Package

WARNING
EXPORTED IN BOND FOR DRAWBACK
UNDER N.E. NO.

Must not be returned to shipper or delivered in United States before submission to District Director of Customs.

Shipper

We hereby waive our right to withdraw this package from the mail.

Shipper's Signature

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582.3 Processing by Postmaster

582.31 Postmaster's Certification

Postmark and sign the Postmaster's Certificate on the reverse side of Customs Form 7511 after verifying that the marks and numbers on the form conform to those on the package and that the sender has signed the statement waiving the right to withdraw the package from the mail.

582.32 Disposal of Forms

Dispose of completed Customs Form 7511 as follows:

a. Return one copy to the sender.

b. Forward one copy to the customs port where the claim is to be filed (shown on the front of the form).

c. Retain one copy as a Post Office record. Dispose of this copy after 3 years.

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ARCHIVED IMM - JAN 08, 2006
ARCHIVED IMM - JAN 08, 2006