FILING CLAIMS COMPLIANTLY
Duty Drawback Process
Develop Program Procedures – To ensure regulatory compliance and maintain timely filing of drawback claims Alliance will develop comprehensive program procedures that address the following general areas:
- Documents and data needed to prepare and file claims – To capture the needed documents, we typically employ a variety of methods including automated collection of data from import brokers, securing copies of needed import/export documents from brokers and forwarders, data downloads directly from the client, and scanning documents on site if required
- Claim filing procedures, frequency, and related drawback specific reporting
- Drawback record retention
- General information related to the claimant’s business practices and processes
- Frequency and objectives for periodic compliance reviews
Review Company Record Retention – During the implementation visit, we will review the types of records routinely required to substantiate claims during a Customs review.
We prepare for Customs reviews (either desk reviews, compliance assessments, or complete audits) through continual testing of data integrity and supporting records and through annual internal compliance reviews. As part of the implementation process for each drawback program, Alliance evaluates the veracity of existing record retention systems and will make recommendations as to how to improve retention procedures and ensure the highest degree of regulatory compliance.
Gather Documents and Information needed to Prepare Customs Applications – As part of the implementation process, we try to learn as much as possible regarding our client’s specific business operations and their enterprise management systems. This knowledge assists us in designing a compliant drawback program, helps us identify other potential drawback opportunities, and allows us to accurately prepare the various Customs applications.
Alliance will draft Customs applications for accelerated payment, waiver of prior notice, and draft a manufacturing ruling request, if applicable. To prepare these applications, we will need to gather a variety of company information and sample documentation for the Client’s drawback program.
Drawback Claim Preparation and Submission – Alliance staff will utilize our specialized drawback processing software to prepare drawback claims and the related Customs reports. A portion of each claim is sent electronically via ABI to trigger the accelerated payment of the claim. Both hard and electronic copies of claims are submitted to Customs, maintained at Alliance offices, and backed up continuously to our cloud server.
Alliance can prepare any type of drawback entry including: unused (both direct identification and substitution), same condition to exports NAFTA countries, manufacturing (direct identification or substitution), rejected merchandise, and destruction drawback.
Additional Compliance Support Functions – Alliance serves as liaison between Customs and the client/drawback claimant. Alliance will coordinate the gathering of information and documentation needed for routine Customs desk reviews. Additionally, we will provide assistance in the event of a drawback compliance assessment or a full audit performed by the regulatory audit division of CBP. Any negative liquidation of drawback entries will be thoroughly researched to determine if a basis exists for protest. Alliance will prepare, file, and track a protest until resolved.