Duty Drawback Part 1 (Oct. 2017 CBLE Class)

Thank you for watching this video segment from Customs Broker License Exam (“CBLE”) Preparation Class preparing examinees to pass October 2017 CBLE. Focus of this class is on Duty Drawback and its regulatory adaptation to Trade Facilitation and Trade Enforcement Act of 2015 (“TFTEA”).

Drawback is the refund (usually 99%) of the duties, taxes, and fees paid on imported merchandise. 19 C.F.R. § 190.2. Questions related to drawback are regularly tested on CBLE.

Pursuant to TFTEA, U.S. Customs and Border Protection (“CBP”) promulgated a whole new part under Code of Federal Regulations (“CFR”). As such, Title 19 has two Parts related to Duty Drawback: original Drawback under Part 191, and Modernized Drawback under Part 190.

The discussion is a part of lecture series designed to prepare for the upcoming April 2021 Customs Broker License Examination. Please visit https://www.lawcustoms.com/live/ for details about CBLE preparation classes.

We also invite you take a look at our recent publication- the 6th Edition of U.S. Customs Broker License Examination Preparation Guide Textbook – which is comprised of two volumes. Please visit https://www.lawcustoms.com/tb/ for details about CBLE preparation textbooks.