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Drawback entry means the document containing a description of, and other required information concerning, the exported or destroyed article upon which a drawback claim is based and the designated imported merchandise for which drawback of the duties, taxes, and fees paid upon importation is claimed.
Substitution unused merchandise drawback (1313(j)(2)) (The CBP Form 7553 must be submitted to CBP 5 working days prior to exportation, or 7 working days prior to destruction).
Form 7553 - Notice of Intent to Export, Destroy or Return Merchandise for Purposes of Drawback | U.S. Customs and Border Protection. An official website of the United States government.
Accelerated payment of drawback consists of the payment of estimated drawback before liquidation of the drawback entry.
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