Drawback entitlement: ad valorem rate governs claims, with per-piece cap limiting payable amount. Where a Drawback Table entry prescribes an ad valorem rate subject to a maximum per-piece limit, the ad valorem percentage is the operative rate of drawback and the per-piece figure is a ceiling. Exporters may claim drawback computed at the ad valorem rate, and if that computation exceeds the per-piece ceiling, the payable amount must be limited to the per-piece maximum. The shipment minimum threshold that previously barred payment where total drawback fell below the floor does not apply where the ad valorem rate is specified.
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Drawback entitlement: ad valorem rate governs claims, with per-piece cap limiting payable amount.
Where a Drawback Table entry prescribes an ad valorem rate subject to a maximum per-piece limit, the ad valorem percentage is the operative rate of drawback and the per-piece figure is a ceiling. Exporters may claim drawback computed at the ad valorem rate, and if that computation exceeds the per-piece ceiling, the payable amount must be limited to the per-piece maximum. The shipment minimum threshold that previously barred payment where total drawback fell below the floor does not apply where the ad valorem rate is specified.
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