The Unused Merchandise Drawback Package — 19 U.S.C. 1313(j), Done Right.
For importers who bring in goods and export them without using or altering them — including companies exporting a different but classification-matched item than what they imported. Every claim cited directly from 19 CFR Part 190.
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Importers exporting the same goods they brought in — or a different, classification-matched item. If you manufacture something new in the US from imported components, see the Manufacturing Drawback Package instead.
Five Sections. Every Claim Cited.
The Two Types, Clearly Explained
- Direct Identification (19 U.S.C. 1313(j)(1) / §190.31) — the exact imported item is exported or destroyed unused, within 5 years of the import date.
- Substitution (19 U.S.C. 1313(j)(2) / §190.32) — a different item is exported, but it is classification-matched to the import, before the 5-year deadline, not yet used, and still in the claimant's possession.
Up to 99% of duties, taxes, and fees are recoverable under either.
The HTS Matching Rule (Where Most Substitution Claims Actually Fail)
- The substituted merchandise must share the same 8-digit HTS subheading as the imported merchandise.
- Exception: if the 8-digit code is classified as "Other," a 10-digit statistical suffix match is required instead.
- Export destination restriction: Canada and Mexico are excluded from this substitution matching path (USMCA handles those separately under different rules).
The guide walks through a real example of a failed substitution match — what looked eligible, why CBP denied it, and the fix.
The Paperwork That Proves It
- Certificate of Delivery — required whenever the exporter or destroyer isn't the original importer. Must be prepared by the importer and each intermediate party, with every transfer documented on its own certificate. See §190.35.
- CBP Form 7553 (Notice of Intent to Export, Destroy, or Return Merchandise) — filing timing requirements measured in working days before export or destruction. Reference the current form at cbp.gov.
- HTS classification documentation supporting the 8-digit (or 10-digit "Other") match.
"Possession" and "Use" — the Two Words That Sink Claims
What counts as "use": the guide walks through what CBP considers use vs. permitted operations. Testing, cleaning, repacking, sorting, and relabeling are generally allowed. Manufacturing is not — that pushes you into manufacturing drawback territory.
What "possession" means for substitution claims: physical or operational control, including bailment, leased facilities, or goods in transit. See §190.32.
Worked Example — Direct Identification and Substitution, Side by Side
The same underlying scenario run both ways — showing the difference in documentation, the difference in claim size, and which path is defensible in practice.
Educational guidance, not legal or customs-broker advice. All citations reflect 19 CFR Part 190 (Modernized Drawback under TFTEA); Part 191 is obsolete for new claims. CBP Form 7551 is no longer submitted. Confirm current requirements directly with CBP or a licensed customs broker before filing.