Sec. 201 Simplification of drawback procedures
“(t) Simplification of drawback procedures
“(1) Accelerated payment
“(A) In general—A person that meets the requirements of paragraph (3) and files a claim for drawback under this section shall be paid all estimated duties, taxes, and fees covered by the claim while the liquidation of the claim is pending.
“(B) Estimated payment exceeds liquidated amount—If the amount of estimated duties, taxes, and fees paid by U.S. Customs and Border Protection under subparagraph (A) for a drawback claim exceeds an amount that is $20 more than the final liquidated amount for that claim, the person that filed the claim shall refund to U.S. Customs and Border Protection the amount by which the amount of estimated duties, taxes, and fees paid by U.S. Customs and Border Protection exceeds the final liquidated amount.
“(C) Liquidated amount exceeds estimated payment—If the final liquidated amount for a drawback claim exceeds an amount that is $20 more than the amount of estimated duties, taxes, and fees paid by U.S. Customs and Border Protection under subparagraph (A) for the claim, U.S. Customs and Border Protection shall provide to the person that filed the claim an additional refund in the amount by which the final liquidated amount exceeds the amount of estimated duties, taxes, and fees paid by U.S. Customs and Border Protection.
“(2) Prior notice of export not required—A person that meets the requirements of paragraph (3) shall not be required to provide notice to U.S. Customs and Border Protection of an export of merchandise to be used in a claim for drawback under this section before exporting the merchandise.
“(3) Requirements for claimants—A person meets the requirements of this paragraph if the person has completed the following:
“(A) Submitted to U.S. Customs and Border Protection information and supporting documentation kept by the person in the normal course of business that evidences the ability of the person to file for and claim drawback under this section, which submission shall—
“(i) be deemed complete when submitted to U.S. Customs and Border Protection by the person; and
“(ii) apply to all claims for drawback filed by the person under this section after the completion of the submission.
“(B) Obtained a properly executed bond securing, pending liquidation of a drawback claim, repayment of 100 percent of the estimated duties, taxes, and fees covered by the claim.
“(4) Electronic filings for drawback claims—A person making a claim for drawback under this section shall be allowed to file an amendment to, or perfection of, a drawback claim through electronic means.”
“(5) Advance approval of claims not required—A person filing a claim for drawback under paragraph (1) shall not be required to obtain any ruling or approval authorizing drawback under that paragraph from the U.S. Customs and Border Protection before filing the claim, but shall exercise reasonable care in determining whether to obtain such a ruling in advance of the filing.”