Per unit averaging
Per unit averaging means the equal apportionment of the amount of duties, taxes, and fees eligible for drawback for all units covered by a single line item on an entry summary to each unit of merchandise. This method of refund calculation is required for certain substitution drawback claims (see § 190.51(b)(ii)), which may also be subject to additional limitations under the “lesser of” rules, if applicable (see § 190.22(a)(1)(ii) and 190.32(b)).
A list showing the number and kinds of items being shipped, as well as other information needed for transportation purposes.
Port of Entry
The port where the entry is filed.
Port of Unlading
The U.S. port of call in which cargo shipments are discharged.
Possession, for purposes of substitution unused merchandise drawback (19 U.S.C. 1313(j)(2)), means physical or operational control of the merchandise, including ownership while in bailment, in leased facilities, in transit to, or in any other manner under the operational control of, the party claiming drawback.
PPI (Principal parties in interest)
Those persons in a transaction that receive the primary benefit, monetary or otherwise, from the transaction. Generally, the principals in a transaction are the seller and the buyer. In most cases, the forwarding or other agent is not a principal party in interest.
Pro Forma Invoice
A provisional invoice provided by a supplier prior to the shipment of merchandise, informing the buyer of the supplier’s commitment to supply the kinds and quantities of goods to be sent, their value, and specifications (weight, size, etc.)
A temporary entry which is used to facilitate the release of goods, it is to be followed by a certified or a proper entry
Import quotas control the amount or volume of various commodities that can be imported into the United States during a specified period of time. Quotas are established by legislation, Presidential Proclamations or Executive Orders. Quotas are announced in specific legislation or may be provided for in the Harmonized Tariff Schedule of the United States. (Source: U.S. Customs and Border Protection).
Under a quota, only a certain amount of the designated merchandise can be entered into the commerce of the United States during a specific time period. Under an absolute quota, once the specified amount of merchandise has been entered, no more can be entered until the next opening. Under a tariff-rate quota, a certain amount may be entered at a reduced rate of duty. Once that amount has been entered, a higher rate of duty is charged.
A collection of ACE CATAIR data elements that make up the full record.
Records include, but are not limited to, written or electronic business records, statements, declarations, documents and electronically generated or machine readable data which pertain to a drawback claim or to the information contained in the records required by Chapter 4 of Title 19, United States Code, in connection with the filing of a drawback claim and which may include records normally kept in the ordinary course of business (see 19 U.S.C. 1508).
Refund of Duty
Amounts found to be overpaid as duties that may be refunded by Customs to the relevant party within one year on application made by the importer, done on a “G Form”
Related party transaction
A transaction involving trade between a USPPI and an ultimate consignee where either party owns directly or indirectly 10 percent or more of the other party.
Relative value means, except for purposes of § 190.51(b), the value of a product divided by the total value of all products which are necessarily manufactured or produced concurrently in the same operation. Relative value is based on the market value, or other value approved by CBP, of each such product determined as of the time it is first separated in the manufacturing or production process. Market value is generally measured by the selling price, not including any packaging, transportation, or other identifiable costs, which accrue after the product itself is processed. Drawback must be apportioned to each such product based on its relative value at the time of separation.
RLF (Remote Location Filing)
A program for electronic entry filers which allows the transmission of entry/ entry summary data from one location for cargo arriving at a second location in which the filer is not located (if an importer) or is not licensed (if a broker).
A schedule means a document filed by a drawback claimant, under section 1313(a) or (b), as amended (19 U.S.C. 1313(a) or (b)), showing the quantity of imported or substituted merchandise used in or appearing in each article exported or destroyed that justifies a claim for drawback.
Schedule B means the Department of Commerce Schedule B, Statistical Classification of Domestic and Foreign Commodities Exported from the United States. These 10-digit commodity classification numbers are administered by the Census Bureau and cover everything from live animals and food products to computers and airplanes. It should also be noted that all import and export codes used by the United States are based on the Harmonized Tariff System.
The Classification of Country and Territory Designations. The Schedule C provides a list of country of origin codes. The country of origin is reported in terms of the International Standards Organization codes.
The Classification of CBP districts and ports. The Schedule D provides a list of CBP districts and ports and the corresponding numeric codes used in compiling U.S. foreign trade statistics.
The Classification of Foreign Ports by Geographic Trade Area and Country. The Schedule K lists the major seaports of the world that directly handle waterborne shipments in the foreign trade of the United States, and includes numeric codes to identify these ports. This schedule is maintained by the U.S. Army Corps of Engineers.
All goods being sent from one USPPI to one consignee located in a single country of destination on a single conveyance and on the same day. Except as noted in §30.2(a)(1)(iv), the EEI shall be filed when the value of the goods is over $2,500 per Schedule B or HTSUSA commodity classification code.
Documents that include but are not limited to commercial invoices, export shipping instructions, packing lists, bill of ladings and air waybills.
The total weight of a shipment in kilograms including goods and packaging.
SITC (Standard International Trade Classification)
Commodity classification system defined by the United Nations.
Sought chemical element
A sought chemical element, under section 313(b), means an element listed in the Periodic Table of Elements that is imported into the United States or a chemical compound (a distinct substance formed by a chemical union of two or more elements in definite proportion by weight) consisting of those elements, either separately in elemental form or contained in source material.
Duty assessed on an article of a given kind at a flat rate per unit of quantity (as a ton, bushel, or yard) without individual appraisal
Specific manufacturing drawback ruling
A specific manufacturing drawback ruling means a letter of approval (or its electronic equivalent) issued by CBP Headquarters in response to an application filed by a manufacturer or producer for a ruling on a specific manufacturing or production operation for drawback, as described in the format in Appendix B of this part.
Specific manufacturing drawback rulings are subject to the provisions in part 177 of this chapter.
SPI (Special Program Indicator)
Abbreviation which identifies an adjustment in applicable duty for a given entry line item and HTS number due to a special trade provision.
A shipment covered by a single EEI record booked for export on one conveyance, that is divided by the exporting carrier prior to export where the cargo is sent on two or more of the same conveyances of the same carrier leaving from the same port of export within 24 hours by vessel or 7 days by air, truck or rail.
Substituted merchandise or articles
Substituted merchandise or articles means merchandise or articles that may be substituted as follows:
(1) For manufacturing drawback pursuant to section 1313(b), substituted merchandise must be classifiable under the same 8-digit HTSUS subheading number as the designated imported merchandise;
(2) For rejected merchandise drawback pursuant to section 1313(c)(2), substituted merchandise must be classifiable under the same 8-digit HTSUS subheading number and have the same specific product identifier (such as part number, SKU, or product code) as the designated imported merchandise;
(3) For unused merchandise drawback pursuant to section 1313(j)(2), substituted merchandise must be classifiable under the same 8-digit HTSUS subheading number as the designated imported merchandise except for wine which may also qualify pursuant to § 190.32(d), but when the 8-digit HTSUS subheading number under which the imported merchandise is classified begins with the term “other,” then the other merchandise may be substituted for imported merchandise for drawback purposes if the other merchandise and such imported merchandise are classifiable under the same 10-digit HTSUS statistical reporting number and the article description for that 10-digit HTSUS statistical reporting number does not begin with the term “other”; but when the first 8 digits of the 10-digit Schedule B number applicable to the exported merchandise are the same as the first 8 digits of the HTSUS subheading number under which the imported merchandise is classified, the merchandise may be substituted (without regard to whether the Schedule B number corresponds to more than one 8- digit HTSUS subheading number); and
(4) For substitution drawback of finished petroleum derivatives pursuant to section 1313(p), a substituted article must be of the same kind and quality as the qualified article for which it is substituted, that is, the articles must be commercially interchangeable or described in the same 8-digit HTSUS subheading number (see § 190.172(b)).
A special purpose foreign trade zone established as part of a foreign trade zone project with a limited purpose that cannot be accommodated within an existing zone. Subzones are often established to serve the needs of a specific company and may be located within an existing facility of the company.
Data elements provided by ACS from other records, files or the actual operating system.
Third Party Transactions
Drawback eligible transactions that involve multiple companies importing and exporting the drawback merchandise.
Any contractual arrangement between states concerning their trade relations, they may be bilateral or multilateral; they may be reciprocal or non-reciprocal.
Transaction Control Header Record
Commonly referred to as the A record, this header record identifies the user and signals the beginning of a transaction file.
Transaction Control Trailer Record
Commonly referred to as the Z record, this trailer record is paired with the transaction control header record and signals the end of the transaction file.
To transfer goods from one transportation line to another or to transfer goods from one vessel to another.
The transfer of merchandise from the country or countries of origin through an intermediary country or countries to the country of ultimate destination.
TRN (Transportation Reference Number)
A reservation number assigned by the carrier to hold space on the carrier for cargo being shipped. It is the booking number for vessel shipments, the master air waybill number for air shipments, the bill of lading number for rail shipments, and the freight or pro bill for truck shipments.
The person, party, or designee that is located abroad and actually receives the export shipment. This party may be the end user or the FPPI.
The physical removal of cargo from an aircraft, truck, rail, or vessel.
U.S. Postal Service customs declaration form
The shipping document, or its electronic equivalent, that a mailer prepares to declare the contents for the purposes of domestic and foreign customs authorizations and other relevant government agencies.
USPPI (U.S. principal party in interest)
The person or legal entity in the United States that receives the primary benefit, monetary or otherwise, from the export transaction. Generally, that person or entity is the U.S. seller, manufacturer, or order party, or the foreign entity while in the United States when purchasing or obtaining the goods for export.
The procedure applied to determine the customs value of imported goods. If the rate of duty is ad valorem, the customs value is essential to determine the duty to be paid on an imported good.
Vehicle Identification Number (VIN)
A number issued by the manufacturer and used for the identification of a self-propelled vehicle.
Verification means the examination of any and all records, maintained by the claimant, or any party involved in the drawback process, which are required by the appropriate CBP officer to render a meaningful recommendation concerning the drawback claimant’s conformity to the law and regulations and the determination of supportability, correctness, and validity of the specific claim or groups of claims being verified.
An agent who sells directly for a supplier and maintains an inventory of the supplier’s products.
Wine, for purposes of substitution unused merchandise drawback under 19 U.S.C. 1313(j)(2) and pursuant to the alternative standard for substitution (see 19 CFR 190.32(d)), refers to table wine. Consistent with Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations, table wine is a “Class 1 grape wine” that satisfies the requirements of 27 CFR 4.21(a)(1) and having an alcoholic content not in excess of 14 percent by volume pursuant to 27 CFR 4.21(a)(2)).