Drawback · asked by @BigBoss · 2026-10-13 · 1 reply

Drawback clock: October 2022, question 52

Drawback is on 12 of the last 13 exams so figured id start the drawback space off with one that has way too many dates in it.

Importer brings in shirts July 15, 2020 and pays the duties. Exports them July 17, 2020 without drawback, to sit in a warehouse in Mexico until they sell. Finds a foreign buyer September 20, 2021. Shirts leave Mexico October 15, 2021. By when does the completed drawback claim have to be filed?

A. 3 years from July 17, 2020
B. 3 years from October 15, 2021
C. 5 years from July 15, 2020
D. 5 years from September 30, 2021
E. 5 years from October 15, 2021

Its C. 190.51(e)(1), 5 years from the date the merchandise was imported, every date after the import is just there to make you grab the wrong one. Question 51 right before it uses the same clock for amending a claim that hasnt liquidated yet, 190.52(c), still 5 years from import.

anyone here actually file drawback at work? feels like the exam loves it way more than most shops touch it

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