Are you familiar with the Customs and Border Protection Form 7551? This document is used to request release of merchandise seized by U.S. Customs and Border Protection (CBP) for possible violations of U.S. laws and regulations. If you need to submit a Form 7551, be sure to follow the instructions carefully to ensure that your request is processed as quickly as possible. In this blog post, we'll provide an overview of the form and explain what you need to do to submit it correctly. Keep reading for more information!
|Form Name||Cbp Form 7551|
|Form Length||9 pages|
|Avg. time to fill out||2 min 15 sec|
|Other names||CBP_Form_7551_I nst cbp 7551 form|
Drawback Entry Form
Type of Document. This form may be used as a drawback entry under the following provisions:
1313(a) Articles Made from Imported Merchandise
1313(b) Substitution for Manufacturing Drawback Purposes 1313(c) Rejected Merchandise Drawback
1313(d) Flavoring Extracts; Medicinal or Toilet Preparations; Bottled Distilled Spirits and Wines
1313(e) Imported Salt for Curing Fish
1313(f) Exportation of Meats Cured with Imported Salt
1313(g) Materials for Construction and Equipment of Vessels built for Foreigners 1313(h) Jet Aircraft Engines
1313(j1) Direct Identification Unused Merchandise 1313(j2) Substitution Unused Merchandise
1313(p) Substitution of Finished Petroleum Derivatives 1313(q) Packaging Materials
5062(c) Internal Revenue Tax
1557(a) Continuous Customs and Border Protection Custody
1309 Supplies for Certain Vessels and Aircraft
Sections II and/or IV information can be provided as an attachment. It must include the same column headings and order as on the Form
SECTION I CLAIM HEADER
1Drawback Entry Number - The following format must be used when showing the new entry number:
2.Entry Type Code - The
41 Direct Identification Manufacturing
42 Direct Identification Unused Merchandise
(also used for 1557(a) and same condition under NAFTA
43 Rejected Merchandise (also use for 5062(c))
44 Substitution Manufacturing
45 Substitution Unused Merchandise
46 Other (use for 1313(d), (e), (f), (g), (h), (p)(3)(B)) (1309 can be type code 41, 42, 44 or 45)
3.Port Code - Record the
4.Surety Code (accelerated only) - Record the
5.Bond Type (accelerated only) - Record the
8 - continuous
9 - single transaction
6.Claimant I.D. No. - Record the IRS, social security or CBP assigned number of the claimant. This is the person or firm eligible to receive the refund of duty or IR tax, or both, by meeting all statutory and regulatory requirements and, in some cases, may not be the same firm or individual who paid the duties or imported the merchandise. This number is used to identify the claimant within the CBP automated system, and ensures that the drawback payment and liquidation notices are directed to the correct party. The following formats shall be used:
IRS number with suffix Social security number CBP assigned number
Note: The suffix (XX) is integral to the IRS number and can be used to differentiate where all refunds, bills and courtesy notices of liquidation are sent. If a specific suffix has not been added via a
7.Broker I.D. Number (CBP 4811) - Record the IRS number of the broker to whom refunds, bills or notices are to be sent if other than the claimant.
8.Drawback Ruling Number (Required for manufacturing claims) - Indicate the general or specific drawback ruling number assigned to your company. The format is NN-
9.Total Duty Claimed – Record the amount you have computed for total duty claimed except Puerto Rico duties in this block.
10.Puerto Rico Drawback Claimed - If you are listing import entries filed in Puerto Rico using port code 49NN, record the 99% figure for those imports only.
11.Total HMF Claimed - If a Harbor Maintenance Fee is claimed, record the amount of HMF you have computed and are claiming as a refund. HMF claimed under drawback is refunded at 99%. The HMF can only be refunded on Unused Merchandise Drawback claims 1313(j)(1) and 1313(j)(2).
12.Total MPF Claimed - If a Merchandise Processing Fee (MPF) is claimed, record the amount of MPF you have computed and are claiming as a refund. MPF claimed under drawback is refunded at 99%. The MPF can only be refunded on Unused Merchandise Drawback claims 1313(j)(1) and (j)(2). The top of the CBP Form 7551 must be marked "MPF Refund Requested" by the claimant.
13. Other Taxes and Fees – If other taxes (except IRS tax) or fees are claimed, record the amount you have computed and are claiming as a refund. Other taxes and fees are computed at 99%.
14. Total Drawback Claimed - Record the amount you have computed and shown in Block 33 (include any Puerto Rico duties in this block). This amount is 99% of the total duties paid unless filing under 1313 (d), (e), (f), (g), (h), or (p)(3)(B).
15.Total I.R. Tax Claimed - If tax is claimed, record the amount of money you have computed and are claiming as a tax refund. I.R. tax claimed under drawback is refunded at 99%. I.R. tax claimed under Section 5062 of the Internal Revenue Code is 100%. Domestic tax paid alcohol is at 100%.
16.Method of Filing - Check the appropriate box, indicating the method of filing drawback; Manual or ABI.
17.NAFTA Drawback - A claimed for exports under 1313(a), (b) or (j)(1) to Canada after 1/1/96, or to Mexico after 1/1/2002, must be a separate claim and filed based on the lesser of the two rule contained in the NAFTA regulations, Part 181. (NAFTA instructions can be obtained from any Drawback Center.)(Do not check if claim is for same condition merchandise under CFR 181.45(b).)
18.Privileges Authorized - Check the appropriate box if you are approved for accelerated payment and/or waiver of prior notice. (For manufacturing drawback, acceleration is only granted if an approved drawback ruling is on file.)
19.Drawback Statutory Provision - Indicate the appropriate section(s) of the law that your claim is filed under. Your claim may qualify for more than one provision, e.g. a combination 1313(a) and 1313(b), and 1313(p) can be added to a claim for (a) or (b). In addition, packaging, under section 1313(q) may be added to a claim for (a), (b), (c), (j), (p). All other sections of the law must be filed as a separate claim.
20.Name and Address of Claimant - Indicate the entire name and address (including zip code) of the claimant submitting this drawback claim. This should be the same information shown on the
21.Contact Name, Address,
SECTION II Imported Duty Paid, Designated Merchandise or Drawback Product
22.Imported Entry or CM&D Number(s) - Record import entry number(s) or Certificate of Manufacture & Delivery number(s) you are designating in chronological order, on which this drawback transaction is based. These numbers are used to identify the entry for retrieval in order to verify actual duties paid and merchandise imported. Entry numbers consist of
If the product received was manufactured under drawback regulations by another company using imported merchandise, enter the six digit Certificate of Manufacture and Delivery number (CM NNNNNN).
If the claim does not reflect the appropriate number of digits, the claim will need to be corrected.
23.Port Code - Record the four digit numeric code of the port where the CBP Form 7501 was entered. The port code for a CM&D must be the number of the Drawback Center where the CM&D is on file.
24.Import Date - Record the numeric
25.CD - If your company is not the importer shown on the CBP Form 7501, a Certificate of Delivery (CD)
26a. Date(s) Received - If using 1313(b), record the numeric date, or range of dates, when the imported merchandise was received at the factory for processing.
26b. Date(s) Used - If using 1313(b), record the numeric date, or range of dates, when the designated (imported) merchandise was used to manufacture a new and different article. The manufacturing process must be completed within three years after receipt of the designated merchandise at the factory.
27.HTSUS No. - Furnish the
28.Description of Merchandise - Provide a description of the imported merchandise (as shown on the import invoice) or the drawback product received on a CBP Form 7552 that covers this drawback transaction. Include in the description any model, style or part numbers and/or grades, colors, and sizes. Packaging material, used with articles being exported/destroyed under subsection 1313(a), (b), (c), (j), or (p) should be included in this section.
List all items or part numbers that are selected for designation on this claim that are on an individual import entry number before proceeding to the next import entry number and its information.
If a CM&D No. is listed in block 20, use the description from block 24 of the CM&D.
29.Quantity & Unit of Measure - Record the quantity and unit of measure (as shown on the import voice) of the designated merchandise or drawback product used for the exported or destroyed article. (This block can be shown as individual columns on an attachment.)
30.Entered Value Per Unit - Record the entered value per unit for ad valorem duty rates for the amount of designated merchandise, or use appropriate unit of measure with specific duty rate. This is obtained from the import invoice or CD. If the quantity designated is less than the total quantity shown on the invoice or CD, the value must be recalculated for the quantity actually used for this claim. (Any changes included on the CBP Form 7501 such as exchange rates, added dutiable charges, or subtracted
31.Duty Rate - Record the duty rate used on the CBP Form 7501 that pertains to the merchandise. (If drawback products from a CM&D are used, no duty rate is required.)
32.99% Duty - Record the figure calculated by multiplying the Entered Value per unit by the Duty Rate, less 1%. The 99% amount is expected refund. For claims prepared under drawback provisions with no 1% deduction, show the100% figure.
If drawback products are received from a CM&D, use the figure from block 28 of the CM&D and calculate for quantity being used and deduct the 1% amount. If more than one article was made on the CM&D, use duty available for the article used. Show tax amounts as a separate line item.
33.Total - Record the grand total of all amounts shown in block 32.
34.Status - Complete for claims based on liquidated or estimated duties, voluntary tenders or other payment of duties. If an import entry listed on the claim is subject to an open issue, e.g. protests, reconciliation, etc., you must check the appropriate box, and identify that entry on the coding sheet or in the claim.
SECTION III Manufactured Articles
35.Quantity & Description of Merchandise Used - Record the quantity and description of merchandise used in the manufacturing process. If substituted merchandise is used, it must meet same kind and quantity requirements as stated in the drawback ruling. The substituted merchandise must be used to manufacture the exported articles within 3 years after the imported merchandise was received at the factory.
36.Date(s) of Manufacture or Production - Record the numeric date or range of dates on which the manufacture or production of the exported article was completed. This date must be within 5 years of the date of importation.
37.Description of Articles Manufactured or Produced - Record the description of each exported or destroyed article manufactured or produced in accordance with the drawback ruling number. Include in the description any model, style or part numbers.
38.Quantity and Unit of Measure - Indicate the quantity and unit of measure for each article manufactured or produced. (This block can be shown as individual columns or an attachment.)
39.Factory Location - Indicate the city and state of the factory producing the exported article.
Information on Exported or Destroyed Articles
40.Exhibits - Check a box and attach the exhibit to the claim if you are using one of the following:
Relative Value - If multiple products are produced concurrently in the manufacture process. The amount of drawback paid will be based on the relative value distribution of only the articles exported.
Petroleum - If petroleum is the imported merchandise, see C.R. 191, Appendix B, for the exhibits to be attached.
Domestic Tax Paid Alcohol - If domestic tax paid alcohol is used to manufacture or produce flavoring extracts and medicinal or toilet preparations (including perfumery).
Piece Goods - If finished piece goods are the manufactured article (articles of clothing not made).
Waste Calculation - If the basis of claim is used in less valuable waste on your drawback ruling.
Recycled - If during destruction any material is recovered from imported merchandise or article manufactured from imported merchandise.
Harbor Maintenance Fee - If drawback is being claimed under unused merchandise (1313(J)(1) or (J)(2)) provisions
Merchandise Processing Fee - If drawback is being claimed under unused merchandise (1313(J)(1) or (J)(2)) provisions.
Other Taxes and Fees Paid – If drawback is being claimed on any other taxes or fees.
(Sample exhibits and instructions on how to prepare these exhibits can be requested from any drawback center.)
41.Date - Record the numeric
42.Action Code - If other than exported, indicate the code that applies to the actions covered by this drawback claim using the following codes:
LLaded as Supplies M Mail Shipment
G Government Exports
VVessels or Aircraft
An export summary must be provided for all exportations. This may be a separate attachment with all columns except # 40, or the completion of Section IV. A CBP Form 7553, Notice of Intent (NOI) must be attached if you are claiming 1313 (c) or 1313(j), unless you are approved for Waiver of Prior Notice. A CBP Form 7553 is also required for NAFTA Same Condition or a claim under section 5062(c) IRC or when a manufactured article is destroyed.
A CBP Form 214, Application for Foreign Trade Zone Admission and/or Status Designation must be attached for a FTZ transfer.
A CBP Form 7514, Drawback Notice (Lading/Foreign Trade Zone Transfer) must be attached for vessel supplies.
43.Unique Identifier NO. - List the export bill of lading or invoice number of the shipping document to evidence exportation. An export invoice number may be used to trace back to the evidence of exportation. For actions other than exportations, list the appropriate document.
44.Exporter/Destroyer - Record the name of the firm or individual who exported/destroyed/transferred the article. The exporter/destroyer is the party entitled to drawback. If the name of the exporter/destroyer is other than the claimant, a waiver letter, issued by the exporter/destroyer giving the export rights to the claimant must be filed with CBP.
45.Description of Articles - Provide a description of each article exported/destroyed,etc. Include in this description any model, style, or part numbers and/or grades, colors, and sizes. Each item must be listed individually.
46.Quantity and Unit of Measure - Provide the quantity for each individual item and the unit of measure. (This block can be shown as individual columns on an attachment.)
47.Export Destination - Record the 2 digit International Organization for Standardization(ISO) code for the foreign country destination
48.HTSUS Number - Provide the Schedule B or
You are required to make a declaration(s) of Export, Destruction, Lading or Use of the articles for which you are claiming drawback. Each declaration is
The following are the four Drawback Centers:
Customs and Border Protection
1100 Raymond Boulevard
Newark, NJ 07102
Customs and Border Protection
555 Battery Street
San Francisco CA 94126
Customs and Border Protection
5600 Pearl Street
Customs and Border Protection 2350 N. Sam Houston Pkwy E Room