Manufactured Or Processed

Summary of Manufactured Or Processed

In deter mining drawback (read this and related legal terms for further details) eligibility, an article must have been manufactured or processed in the United States; a simple change is not enough to permit recovery in drawback. The article must be transformed into a new item having a distinctive name, character, or use. An exception to this criterion is permitted where a product is unfit for the use for which it was intended; in such cases, rehabilitation of the unfit product into suitable merchandise will normally qualify as a “manufacture.” This requirement does not apply to articles subject to export under same condition drawback.

(Main Author: William J. Miller)