When filing unused merchandise drawback claims, companies can select the unit of measure they want to use for calculating per unit averaging where two units of measure are provided on the entry summary, provided that companies keep two conditions, according to a recent CROSS ruling issued by CBP.
The U.S. affiliate of a Dutch multinational company didn’t have the right to make entry, despite claiming to act as a sales agent and receiving a commission based on sales of the underlying merchandise, CBP said in a ruling recently posted to its Customs Rulings Online Search System (CROSS) database.