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Drawback accelerated payment Form: What You Should Know
CFR Part 141-6e(s) -- Prior Notice of Intent to Expose or Destroy. — Cornell.edu The customs officer who assesses the benefit of the prior notice of intent to export or destroy must give notice of such intention to the claimant under penalty of perjury. 19 CFR Para 142 — Prior Notice of Intent to Expose or Destroy. — Cornell.edu A prior notice of intent to export or destroy is valid only if it was not previously notified or recorded in accordance with this [Paragraph]. 19 CFR 121.5: (1) Prior Notice of Intent to Export or Destroy — (a) A prior notice of intent to export or destroy may be given under this subpart for the purposes of-- (1) Exporting property of the United States; (2) Destroying property of the United States; (3) Leasing or renting property available only to the Government as a commercial transaction; (4) Leasing or renting property available only to the Government for a Government contract or work; or (5) Leasing or renting property in the interest of the Department of State. Note : The prior notice must be presented in writing, signed by the person requesting the prior notice and shall state: The specific name, address, and place on United States soil or overseas property that contains the property subject to the prior notice; The purpose for which the property is to be exported or destroyed; and The name of the person claiming the benefit of the prior notice. (b) The prior notice shall be issued, signed, and filed in the appropriate office within a reasonable time after receipt of the specific claim. The claim for prior notice of intent to export or destroy shall be the only basis for the refund of benefits under this paragraph (c) if the claim is filed within 6 months after the date of the prior notice (or within the time specified in the prior notice for the filing of the claim). 19 CFR 121.5(a) — Failure to provide information or documents — Failure of claimant to produce information prior to commencement of processing — Notice — Penalty for failure. Failure to provide sufficient information at the request of the claimant to permit an assessment of drawback.
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