CBLE Modernized Drawback question: merchandise processing fee and an antidumping duty deposit

CBLEModernized Drawback

An importer exports unused merchandise on which it paid ordinary duty, the merchandise processing fee and an antidumping duty deposit that was liquidated as final. Which of these payments is NOT eligible for drawback?

A The 1 percent the claimant must retain
B The antidumping duty
C The merchandise processing fee
D The ordinary customs duty

Show the answer and explanation

Answer: B. The antidumping duty

19 CFR 190.3(a) allows drawback of ordinary customs duties, marking duties, internal revenue taxes that attach on importation, merchandise processing fees and harbor maintenance taxes. 190.3(b) excludes antidumping and countervailing duties (19 U.S.C. 1677h). The 1 percent is not a payment; it is the part of eligible duties that is never refunded (190.51(b)(1)). Source: 19 CFR 190.3(a)-(b) (eCFR, as at 7 Oct 2026).

Common mistake

Assuming every amount paid at entry can be drawn back.

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Original study material mapped to the public CBP exam categories; not a real test question.Independent. Not affiliated with or endorsed by U.S. Customs and Border Protection (CBP). Verify figures and rules against current guidance before relying on them.