Code of Federal Regulations Title 19. Customs Duties § 19.191.74 Exportation by mail

If the merchandise on which drawback is to be claimed is exported by mail or parcel post, the official postal records (originals or copies) which describe the mail shipment shall be sufficient to prove exportation. The postal record shall be identified on the drawback entry, and shall be retained by the claimant and submitted as part of the drawback claim (see § 191.51(a)).