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    <title>Duty Drawback</title>
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    <description>Time limits govern duty drawback: one year from the date of Let Export Order for standard and re-export claims, and eighteen months from publication or communication of All Industry or brand rates for supplementary claims. The shipping bill serves as the initial application for drawback, and omissions therein do not extend the statutory filing period. Claims filed after these prescribed limitation periods are time-barred with no procedural remedy to revive them under the Rules.</description>
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      <description>Time limits govern duty drawback: one year from the date of Let Export Order for standard and re-export claims, and eighteen months from publication or communication of All Industry or brand rates for supplementary claims. The shipping bill serves as the initial application for drawback, and omissions therein do not extend the statutory filing period. Claims filed after these prescribed limitation periods are time-barred with no procedural remedy to revive them under the Rules.</description>
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