to Sample or Specifications (19 U.S.C. 1313(c)): If merchandise is exported or destroyed because it does not conform with samples or specifications, has been shipped without the consent of the consignee, determined to be defective as of the time of importation, or imported and sold at retail and returned, then 99% of the duties which were paid on the merchandise may be recovered as drawback. Prior to the export or destruction of the imported merchandise, claimants must notify CBP of the export or destruction by filing CBP Form 7553 with CBP Officers at the port of examination, unless specifically exempted from this requirement. Retail Returns under 19 U.S.C. 1313(c). Claimants must either file as substitution (1 year between the designated import and the export/exportation date) or direct identification (5 years between the import date and the export/destruction date). Direct identification claims may use an inventory methodology to identify the merchandise. Unused Direct Identification Drawback (19 U.S.C. 1313(j)(1)): If imported merchandise is unused and exported or destroyed under Customs supervision, 99% of the duties, taxes and/or fees paid on the merchandise by reason of importation may be recovered as drawback. Prior to the export or destruction of the imported merchandise, claimants must notify CBP of the export or destruction by filing CBP Form 7553 with CBP Officers at the port of examination, unless specifically exempted from this requirement. Substitution Unused Merchandise Drawback (19 U.S.C. 1313(j)(2)): If merchandise that is classifiable under the same 8-digit HTS subheading number as the imported merchandise, provided the HTS description of the imported merchandise is not "other," is exported or destroyed without being used in the United States, drawback of 99% of the duty, taxes and fees on the value of the imported or substituted merchandise, whichever is less, may be claimed. If the 8-digit HTS description of the imported merchandise is "other," drawback may be authorized if the substituted merchandise is classifiable under the same 10-digit HTS subheading number as the imported merchandise provided the 10-digit HTS description of the imported merchandise is not "other." Drawback under § 1313(j)(2) is limited when exporting to Canada and Mexico. Prior to the export or destruction of the merchandise, claimants must notify CBP of the export or destruction by filing CBP Form 7553 with CBP Officers at the port of examination, unless specifically exempted from this requirement. General Drawback Claim Flow for Unused and Manufacturing Claims Drawback Claim