April 2026 CBLE · Category V: Entry / Entry Summary · Question 46 of 80
April 2026 CBLE, question 46
What type of rejected merchandise is eligible for substitution drawback under 19 CFR 190.45?
- Merchandise that did not conform to sample or specifications.
- Merchandise that was shipped without the consent of the consignee.
- Merchandise that was determined to be defective as of the time of importation.
- Merchandise that was ultimately sold at retail and returned for any reason.
Show the official answer
Official answer: D: Merchandise that was ultimately sold at retail and returned for any reason.
Citation in CBP's key: 19 CFR 190.45