• Troy Larkin

Documents Required for a Consignee to Claim Duty Drawback

Duty Drawback is the process in which 99% of the duties paid by the exporters or the claimant who possesses the goods can be obtained via refunds if they fall under the drawback requirements and criteria. This program was started by the U.S. government to promote the American Manufacturing and Commerce Industry by promoting domestic products in the international market. With that being said, the consignee parties can claim the duty drawback if the goods are destroyed, rejected, imported but not used, or re-exported. In this event, the exporters or importers can claim the drawback refunds by following a drawback process and using the following criteria for approval by Customs.

Documents Required Under Imports

The Continental Congress in the year 1789 framed the concept of the Duty Drawback claim to provide support to the exporters and importers. Many changes were brought about in duty drawback claims afterward. Here are a few documents that one needs to possess under receipts and imports:

· Customs Entry Summary 7501

· Vendor Confirmation and Purchase order

· Import Lading Bills and Invoices

· Document of Transportation from the Entry port to the Factory

· To show certificate relative to grades, content, or product specifications

· Stores Control and Inventory records

· Inspection reports relative to Internal Laboratory

· Dock Receipts

· Inspection report of the Warehouse

Documentation Required For Exporters

Here are the significant documents that are required if you have exported the goods in the International market:

· Bill of Lading

· Commercial Invoice provided to exporters

· Packing List of the Exported Goods

· Possession of the Export Waiver document that is provided when the destroyer or the exporter transfers the right to claim the duty drawback to the consignee parties or the importers.

Unused Merchandise Documents

The consignee parties can claim the duty drawback if it is proved that the merchandise has not been used. The documents include:

· Requisition of the material

· Records or Documents of the material movement

· Inventories copy

· Documents proving that the particular merchandise has not been used

· To get the certificate regarding the content of the products, grades, and the specifications

Documents Needed Under a Direct Identification Drawback

If the products are imported for manufacturing under the Direct Identification, then the consignee needs to possess these papers:

· Possessing the manufacturing or production records

· Waste Records or the Bills related to the material

· Inventory lying with the merchandiser

· Any Scraps or formulas records

· Relative Inventory pick-ups

· Work orders or Job orders record

· Control records relative to Serial Lot Number

· Possessing of FIFO LIFO or other approved custom methods credentials

· The Work in Progress records must lie with the merchandise to show production

· Documents related to Stores Requisition

Other required things must include the date of manufacture, quantity of the goods, identity of the imported products, seek the description of the products that are manufactured, showing the quantity of the incurred waste, and inventory records of the finished goods.

To conclude, these are few documents required to claim the duty drawback by the exporters and importers. If you are unaware of the government laws or any other process then reach out to us here at CITTA Brokerage for required assistance.

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