What are common duty drawback mistakes?

• Exporting unused goods without a notice of intent or waiver. A past export then needs a retroactive approval, which "may be used by a claimant only once, unless good cause is shown."
• Filing drawback before CAPE. CAPE excludes entries already on a drawback claim.
• Splitting an import line between direct identification and substitution. The first accepted claim sets the basis.
• Claiming above 99%. A claim computed above 99% isn't paid until it's corrected.
• Ignoring the lesser-of caps on substitution, and on exports to Canada or Mexico that weren't in the same condition as imported.
• Leaving out the fees. Merchandise processing fees and harbor maintenance tax are claimable; MPF is apportioned by line value.
• Filing manufacturing claims without a ruling. Payment waits for the ruling.
• Weak export proof. Each export needs a bill of lading, air waybill, manifest, postal record or electronic export record.
• Missing the five-year limit. It runs from each import date.
• Discarding records too early. Keep them three years after the claim liquidates.

The agent flags these issues where your records show them; your broker makes the call.