19 CFR 190.72
§ 190.72 Proof of exportation.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 190.72, § 190.72 Proof of exportation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75544
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Full text
(a) Required export data. Proof of exportation of articles for drawback purposes must establish fully the date and fact of exportation and the identity of the exporter by providing the following summary data as part of a complete claim (see § 190.51) (in addition to providing prior notice of intent to export if applicable):
(1) Date of export;
(2) Name of exporter;
(3) Description of the goods;
(4) Quantity and unit of measure;
(5) Schedule B number or HTSUS number; and
(6) Country of ultimate destination.
(b) Supporting documentary evidence. The documents for establishing exportation (which may be records kept in the normal course of business) include, but are not limited to:
(1) Records or other documentary evidence of exportation (originals or copies) issued by the exporting carrier, such as a bill of lading, air waybill, freight waybill, Canadian Customs manifest, and/or cargo manifest;
(2) Records from a CBP-approved electronic export system of the United States Government (§ 190.73);
(3) Official postal records (originals or copies) which evidence exportation by mail (§ 190.74);
(4) Notice of lading for supplies on certain vessels or aircraft (§ 190.112); or
(5) Notice of transfer for articles manufactured or produced in the United States which are transferred to a foreign trade zone (§ 190.183).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.