A drawback claim is a state machine with statutory deadlines, and a missed transition ends the run. 19 CFR part 190 sequences the flow, and each state has a defined input, a defined actor and a defined failure mode.

State zero is not the claim

Drawback under 19 U.S.C. 1313(j)(1) starts with imported merchandise on which duty, tax or fee was paid, and 19 CFR 190.31(a) sets the condition that the goods went unused inside the United States before that exportation or destruction. Operations that do not amount to manufacture or production are not use under 19 CFR 190.31(c). A warehouse event stream that logs receipt, storage and outbound movement documents that condition without proving it.…