Rejected Merchandise Drawback
19 USC 1313(c)
Imported merchandise that has been shipped without the consent of the consignee; does not conform to sample or specification; or is defective at the time of importation is eligible for Rejected Merchandise Drawback if the claimant returns the merchandise to Customs custody within 3 years from the date of its original release. Once in Custody, the claimant can export or destroy the merchandise.
Under this provision, the claimant must be able to track the merchandise from importation to destruction or exportation. No substitution allowance or accounting method is permitted.
If the rejected merchandise has not been used in the U.S., most claimants will typically file under the Unused Merchandise Drawback provision since the documentary requirements for Unused are not as severe as Rejected Merchandise