An abstract is a summary of the manufacturer’s actual production records and shows the total quantity used or appearing in the articles during the period covered by the abstract. The claimant must be [..]

Identification by accounting method is used when the actual unit-for-unit identification of fungible merchandise or articles is lost (generally, when such merchandise or articles are commingled or rec [..]

A person employed by an owner of the identified merchandise, the designated imported merchandise and/or the substituted other merchandise that is used to produce the exported articles, to do part, or [..]

A certificate of delivery (Customs Form 7552, Delivery Certificate for Purposes of Drawback) is required to show the transfer of imported duty-paid merchandise, substituted merchandise under substitut [..]

Drawback is a refund of duty paid on imported merchandise that is linked to an exportation (or destruction) of an article. In the U.S., drawback dates back practically to the dawn of the Republic. Dra [..]

Exportation means the severance of goods from the mass of goods belonging to this country, with the intention of uniting them with the mass of goods belonging to some foreign country. An exportation m [..]

Exporter means that person who, as the principal party in interest in the export transaction, has the power and responsibility for determining and controlling the sending of the items out of the Unite [..]

Possession, for purposes of substitution unused merchandise drawback, means physical or operational control of the merchandise, including ownership while in bailment, in leased facilities, in transit [..]

Records include, but are not limited to, statements, declarations, documents and electronically generated or machine readable data which pertain to the filing of a drawback claim, or to the informatio [..]

Relative value means, except for purposes of calculating the merchandise processing fee, the value of a product divided by the total value of all products which are necessarily manufactured or produce [..]