CBP Rejects Drawback Claim Over Incomplete Filing

CBP properly rejected a drawback claim due to an incomplete filing despite assurances from the filer that the requisite paperwork was actually included, the agency said in a June 12 ruling, HQ H275551. Argents Express Group protested CBP's initial rejection of the drawback claim in 2014 due to the lack of a "coding sheet" that is required for paper drawback claims. Despite subsequent efforts to provide the necessary items, CBP said Argents didn't meet the requirements for a drawback claim filing.

Argents filed the drawback claim in February of 2014 for merchandise exported in February of 2011. After CBP rejected the claim days later, Argents filed a protest in August of 2014. Included in that protest was "an affidavit from the individual responsible for organizing the documents" that said "it is her belief that the drawback coding sheet was submitted" when the claim was filed. The company also subsequently asked CBP to allow the company to perfect the drawback claim by submitting the coding sheet.

Despite the assurance that the code sheet was filed, "CBP has held that internally-generated or self-serving documents, by themselves, do not constitute sufficient proof," the agency said. The affidavit is "noted" but not considered "sufficient," it said. "As such, Argents submitted an incomplete claim on Feb. 25, 2014, and did not submit a complete claim within the three years from the date of export."

Argents also argued that CBP should let it submit additional information on the drawback claim, as allowed under drawback regulations. Such submissions are only allowed for completed claims and Argents' claim was found to be incomplete, CBP said. "Argents was not in full compliance with the customs rules and regulations regarding drawback, and as such Argents is not entitled to drawback and the drawback claim should be denied," CBP said.