Duty Drawback Documentation Checklist

Duty drawback claimants are required to maintain records that substantiate the importation, possession, manufacture (if applicable), and exportation of the merchandise subject to the drawback claim. The following checklist provides the most commonly retained records and those which Customs will often request in a desk or regulatory audit. Alternative documentation can be used, however, prior approval from Customs is highly recommended.

These records must be maintained by the claimant for a period of no less than three years from date of drawback payment.

• Importation
  • Customs Form 7501 (entry summary)
  • Commercial Invoice
  • Packing List
  • Purchase Order
  • Proof of Payment to Supplier
• Receipt
  • Receiving Record / Inventory Report
  • Transaction Register
• Usage / Manufacture (if applicable)
  • Manufacturing records showing merchandise moving in and out of production. Screen prints are acceptable.
  • Raw material specifications demonstrating "same kind & quality" of imported and substituted merchandise (if applicable)
  • Bills of Materials / Formulas Reports
  • Waste Records (if applicable)
• Exportation
  • Purchase Order from customer
  • Pick ticket / inventory-out record / transaction register
  • Commercial Invoice
  • Packing List
  • Master Air Waybill or Ocean Bill of Lading (original or certified copy of an original)
  • Canadian B3 (for Canadian exports only)
  • Mexican Pedimento w/ 2 stamps (for Mexican exports only)
  • Proof of payment by customer