Two common paths
| Path | What it means |
|---|---|
| Direct identification unused merchandise | The actual imported merchandise is traced to the export or destruction event. |
| Substitution unused merchandise | Merchandise classifiable under the same 8-digit HTS subheading may support drawback when statutory and regulatory requirements are met, subject to other limitations and 10-digit exception rules. |
Evidence checklist
- Import entry, line item, duties, taxes, and fees paid
- Chapter 1-97 HTS and any Chapter 99 trade remedy codes
- Product identity, SKU, lot, serial, or inventory records
- Proof the merchandise was not used in the United States for its intended purpose, including evidence of allowable operations where relevant
- Export or destruction records, CBP Form 7553 where required, exam or waiver response, and destruction evidence
- Claim-right support and waivers where needed
- Unit of measure, quantity, and value support
Enterprise risks
Unused merchandise claims fail when companies cannot connect the imported product to the exported or destroyed merchandise, cannot prove no domestic use, or lose claim rights in distributor or customer handoffs. For substitution, product and HTS governance matter even more because small classification differences can change eligibility.