19 CFR 190.74 – Exportation by mail
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If the merchandise on which drawback is to be claimed is exported by mail or parcel post, the official postal records (original or copies) which describe the mail shipment will be sufficient to prove exportation. The postal record must be identified on the drawback entry, and must be retained by the claimant in their records and made available to CBP upon request (see § 190.51(a)).
Terms Used In 19 CFR 190.74
- CBP: means U. See 19 CFR 101.1
- Exportation: means a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country. See 19 CFR 101.1
- Shipment: means the merchandise described on the bill of lading or other document used to file or support entry, or in the oral declaration when applicable. See 19 CFR 101.1