Class introduces basic concepts of Customs (CBP) Duty Drawback and how these principles are tested on the U.S. Customs Broker License Examination. Focus area includes following drawback types: manufacturing, unused merchandise, and rejected merchandise. Discussion takes place within regulatory text under 19 C.F.R. Part 191 and 19 U.S.C. § 1313.
Please be mindful that the lecture took place prior to congressional adoption of Trade Facilitation and Trade Enforcement Act of 2015, which introduced substantial changes to Customs Duty Drawback law.
Class is a part of LawCustoms exam preparation series that focuses on helping examinees in obtaining a passing score on a customs broker license examination and becoming an individual Licensed Customs Broker in the United States.
Live classes are available online and in-person. For more information please visit http://lawcustoms.com/live/
