Background

In August 2015 U.S. Customs and Border Protection issued a final rule eliminating the requirement that the documentary evidence that establishes the date and fact of exportation for drawback eligibility be originally signed or that any copy of such evidence be certified. This rule also clarified that there is no longer a legal requirement for the export invoice for mail shipments to be certified.

CBP has now issued a memorandum clarifying that these changes only apply to drawback claims not liquidated as of Aug. 7, 2015, the effective date of the final rule. They do not apply to claims that were liquidated prior to that date but protested, which are considered liquidated for purposes of application of the effective date.

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