| What import paid the duty? | Entry summary, line item, duties, taxes, fees, Chapter 99 and Chapter 1-97 HTS. |
| What export or destruction supports the claim? | Export invoices, bills of lading, AES or logistics records, destruction notices and certificates. |
| Which provision applies? | Unused, manufacturing, substitution, direct identification, rejected merchandise, or petrochemical analysis. |
| How was the amount calculated? | Duty allocation, quantity, value, matching method, caps, exclusions, recovered material values where relevant. |
| Who reviewed the claim? | Licensed customs broker review where applicable, internal approval, exception resolution, filing history. |
| Can the claim be reproduced later? | Source links, versioned files, data transformations, and calculation logs. |