Learn About the Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of October 02, 2022 | Updated by FindLaw Staff
(a) Required export data. Proof of exportation of articles for drawback purposes must establish fully the date and fact of exportation and the identity of the exporter by providing the following summary data as part of a complete claim (see § 190.51) (in addition to providing prior notice of intent to export if applicable):
(1) Date of export;
(2) Name of exporter;
(3) Description of the goods;
(4) Quantity and unit of measure;
(5) Schedule B number or HTSUS number; and
(6) Country of ultimate destination.
(b) Supporting documentary evidence. The documents for establishing exportation (which may be records kept in the normal course of business) include, but are not limited to:
(1) Records or other documentary evidence of exportation (originals or copies) issued by the exporting carrier, such as a bill of lading, air waybill, freight waybill, Canadian Customs manifest, and/or cargo manifest;
(2) Records from a CBP–approved electronic export system of the United States Government (§ 190.73);
(3) Official postal records (originals or copies) which evidence exportation by mail (§ 190.74);
(4) Notice of lading for supplies on certain vessels or aircraft (§ 190.112); or
(5) Notice of transfer for articles manufactured or produced in the United States which are transferred to a foreign trade zone (§ 190.183).
Cite this article: FindLaw.com - Code of Federal Regulations Title 19. Customs Duties § 19.190.72 Proof of exportation - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-19-customs-duties/cfr-sect-19-190-72/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)