Definition
A waiver of prior notice lets an approved claimant export or destroy goods for unused merchandise or rejected merchandise drawback without first filing a notice of intent on CBP Form 7553, the notice that gives CBP a chance to examine the goods (19 CFR 190.91). It applies only to exports and destructions after CBP approves it. A separate one-time waiver can excuse exports or destructions already made without notice (19 CFR 190.36).
Also known as: prior notice waiver
Which notices does a waiver of prior notice remove?
Without a waiver, CBP Form 7553 is due:
- at least 5 working days before an unused merchandise export, after which CBP has 2 working days to decide whether to examine (19 CFR 190.35);
- at least 5 working days before rejected merchandise is returned to CBP custody (190.42(c)); and
- at least 7 working days before a destruction, with CBP answering within 4 (190.71(a)).
An approved waiver removes those notices for unused and rejected merchandise claims, including destructions, which CBP added in 2018 while noting that only an ongoing destruction program is likely to qualify. Without a waiver, the executed Form 7553 is also uploaded within 24 hours of filing the claim.
Who can get a waiver of prior notice?
Claimants under unused merchandise (19 U.S.C. 1313(j)) and rejected merchandise (1313(c)) drawback (19 CFR 190.91(b)(1)). Manufacturing claimants cannot apply; they file no export notices, but the 7-day notice before a destruction still applies to them. A waiver does not require a bond or accelerated payment status: the privileges are separate.
How do you apply for a waiver of prior notice?
In writing to the drawback office, with the information listed in 19 CFR 190.91(b), a certification that the required records will be kept, and sample documents; CBP routes applications to drawback mailboxes by the first letter of the importer of record's name (CSMS 68577428). CBP considers unpaid debts, the accuracy of past claims, prior revocations and past failures to present goods for examination, and responds within 90 days (190.91(c)). One drawback office's decision binds all of them (190.91(f)), and a successor company keeps the waiver for one year (190.91(a)(3)). CBP can still put a waiver on hold to examine goods (190.91(d)), and can revoke it for good cause, effective 30 days after notice unless you challenge it (190.91(e) and (g)).
What is the one-time waiver?
If goods were already exported or destroyed without a Form 7553, you can apply for a one-time waiver of prior notice (19 CFR 190.36). It is granted once unless there is good cause, CBP answers within 90 days, and claims can be filed in the meantime but are not paid until it is approved. A waiver under 190.91, by contrast, covers future shipments only.
Where does Stable Software fit?
DrawbackAI by Stable Software assembles unused merchandise claims with the export records behind them for customs brokers, who file them for their importer clients under their own filer code and POA. Flat software license. No contingency, no percentage of the refund. See DrawbackAI.
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Frequently asked questions
What is a waiver of prior notice in duty drawback, and when do I need one?
It lets approved unused or rejected merchandise claimants export or destroy goods without filing CBP Form 7553 first (19 CFR 190.91). It is worth having when you export or destroy often enough that filing a notice 5 or 7 working days before each shipment is impractical.
I already exported without a Form 7553. Can I still claim drawback?
Apply for a one-time waiver of prior notice (19 CFR 190.36). CBP answers within 90 days, and claims are not paid until it is approved.
Can manufacturing drawback claimants get a waiver of prior notice?
No. Only unused merchandise and rejected merchandise claimants can apply (19 CFR 190.91(b)(1)).
Do I need a bond or accelerated payment for a waiver of prior notice?
No. The waiver, the bond and accelerated payment are separate privileges; only accelerated payment requires a bond.
