§ 191.163 Documentation.
(a) Entry. Customs Form 7551 shall be used to claim drawback under this subpart.
(b) Documentation. The drawback entry for unmerchantable merchandise shall be accompanied by a certificate of the importer setting forth in detail the facts which cause the merchandise to be unmerchantable and any additional evidence that the drawback office requires to establish that the merchandise is unmerchantable.