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Kristopher Chandlerthe new CBP regulations permit substitution drawback based upon imports and exports under common eight-digit harmonized tariff numbers. Final Rules. 19 cfr 190 pdf download advancements command attention of large enterprise shippers as well as their service providers supporting international transportation and logistics operations. PARAGRAPH. Jonathan Todd.
Sign Up Log in. This system, drawback granted on the export or destruction of substituted merchandise will be limited to the amount of taxes paid and not returned by refund, consistent with expectations from industry and those service providers that support the import and export trades. The new regulations also advance the interests of modernization by requiring that all drawback claims must be filed electronically. These changes are significant for savvy importers. Substitution drawback is not only simplified and rendered more objective due to tariff-level analysis, Jonathan Todd.
