claim if known; else email to the closest drawback office and it will be routed by CBP accordingly. Manufacturing Rulings for Claims Filed Under 19 U.S.C. 1313(a)/(b). Claimants who use imported merchandise, or a valid substitute, to manufacture a drawback article for export/destruction must have a ruling prior to being approved for a drawback payment. CBP has pre-approved several common manufacturing processes as “general” rulings (found in Appendix A of 19 C.F.R. 190) that any claimant may use provided their manufacturing process falls within the manufacturing process described therein. If a claimant’s manufacturing process does not meet the requirements of a general ruling, they must request a specific ruling from CBP Headquarters per 19 C.F.R. 190.8. General ruling applications should be emailed to the drawback office that will process the claim if known; else email to the closest drawback office and it will be routed by CBP accordingly. Specific ruling applications should be emailed to the drawback section of Regulations and Rulings. Claimants may file a drawback claim utilizing provisional ruling number 99-99999-999 while waiting for a ruling approval, but in such cases, CBP will not pay drawback or accelerated payment until a claimant’s ruling request has been approved. Notice of Intent to Export or Destroy (NOI). Per 19 C.F.R. 190.35, exporters are required to notify CBP prior to the export of unused or rejected merchandise subject to drawback. Notification is made by submitting CBP Form 7553 to the CBP office of examination, which is usually the port of export. Once the requirements of the NOI have been met, the merchandise may be exported, and the executed Form 7553 is included with the drawback claim. The requirements in 19 C.F.R. 190.35 may be waived per the conditions outlined in 19 C.F.R. 190.36 or 19 C.F.R. 190.91. For merchandise that will be destroyed, an NOI must be submitted to CBP prior to destruction per the requirements in 19 C.F.R. 190.71. Notification is made by submitting CBP Form 7553 to the CBP office of examination, which is usually the port where the destruction will occur. Should CBP decline to witness a destruction, the merchandise must be destroyed by a disinterested third party and the third party must provide the proof of destruction. The executed NOI (the process is complete, and the NOI has been signed by the CBP Officer) is uploaded into the Document Image System (DIS) at the time of claim