A lock ( Duty drawback is a program with U.S. Customs and Border Protection (CBP) that allows for the refund of up to 99% of certain customs duties, taxes and fees that were paid at time of importation, and where the goods have been later exported or destroyed either unused or manufactured into another good. When the basis for substitution for wine drawback claims under 19 U.S.C. Additionally, as of January 1, 1996, for If a claimant is not aligned with a Center, the claimants assignment will be determined at the drawback office where the claim was transmitted. (ii) Imported and/or substituted merchandise that was transferred to the predecessor from the person who imported and paid duty on the imported merchandise. is available with paragraph structure matching the official CFR The written agreement, merger, or corporate resolution, provided for in paragraph (f)(2) of this section, and the records and evidence provided for in paragraph (f)(3)(i) through (iii) of this section, must be retained by the appropriate party(s) for 3 years from the date of liquidation of the related claim and are subject to review by CBP upon request. A .gov website belongs to an official government organization in the United States. Requests for binding rulings on the classification of imported, substituted, or exported merchandise may be submitted to CBP pursuant to the procedures set forth in part 177. Check the "Remove assembly references copied locally" item. Rail Storage Fees, Ocean Shipping Antitrust Enforcement Act, and More, Air Cargo Market Rates, Demurrage Charge Investigations, and More, Coast-to-Coast Labor Talks, New OSRA-22 Legislation, and More, Maersk Alters Container Detention Charges and More Supply Chain News, [March Market Report] Transpacific Rates and Space Situation Updates, Products used in Manufacture at the part number level, Products used in Manufacture at the 8-digit HTS level. The predecessor or successor must certify that the predecessor has not designated and will not designate, nor enable any other person to designate, the imported and/or substituted merchandise as the basis for drawback. Canada or Mexico is no longer ava ilable. 4. Please note that petroleum under 19 U.S.C. (ii) Merchandise not otherwise designated. How to claim Duty Drawback and what . It is important to note that, under the provision, the imported duty paid material does not have to be exported if the substituted merchandise is. This form is a required document that must be provided to CBP within 24 hours of the filing of the drawback claim in order to fulfill the complete claim requirements (if the claimant does not have one-time waiver (OTW) or waiver of prior notice (WPN) privileges). There are three categories of drawback: manufacturing drawback; unused merchandise drawback and rejected merchandise drawback. The purpose of the Chile FTA Drawback and Duty Deferral Program is to limit the refund of duties due on materials used to produce goods that are subsequently exported to Chile. Watch this animated video about Substitution Drawback. 1313(a) or (b) from crude petroleum or a petroleum derivative; and. will also bring you to search results. 1313(x)). For guidance related to drawback claim transmission, please reference the following links: Please note that this form must be submitted to the CBP Officers at the port of examination, which for exported merchandise is usually the port of export, and for destructions, usually the port where the merchandise is located. Use the navigation links in the gray bar above to view the table of contents that this content belongs to. Additionally, the total drawback may not be greater than the 99% paid on the original imported motors, even if they produced more than 500 dishwashers. In this case the imported duty paid material does not have to be exported if the substituted merchandise is. The predecessor or successor must certify that the predecessor has not designated and will not designate, nor enable any other person to designate, the imported and/or substituted merchandise as the basis for drawback. Copyright 2023, J.M. Requests for binding rulings on the classification of imported, substituted, or exported merchandise may be submitted to CBP pursuant to the procedures set forth in part 177. Go to Genesis > Sticky Topbar to set information. For any drawback claim for wine (as defined in 190.2) based on 19 U.S.C. All drawback claims must be filed electronically in ACE and in accordance with the Trade Facilitation Trade Enforcement Act of 2015 (TFTEA) (Pub. 1313(b)). According to Title 19 of the Code of Federal Regulations at section 111.2(b)(2)(D)(ii) [a] broker granted a permit for one district may file drawback claims manually or electronically at the drawback office that has been designated by Customs for the purpose of filing those claims, and may represent his client before that office in matters concerning those claims, even though the broker does not have a permit for the district in which that drawback office is located.. The exported article on which drawback is claimed must be an exported article as defined in 190.172(c); (c) Exporter. endstream endobj 555 0 obj <>/Metadata 26 0 R/Outlines 41 0 R/Pages 552 0 R/StructTreeRoot 48 0 R/Type/Catalog/ViewerPreferences 587 0 R>> endobj 556 0 obj <>/MediaBox[0 0 612 792]/Parent 552 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 557 0 obj <>stream 1313(j)(2), on exports to these countries. (3) Required certification. CSMS 12-000165, Chile Drawback Interim Instructions, posted May 15, 2012, states that CFTA drawback claims must be submitted "paper" and that additional instructions will be issued. The in-page Table of Contents is available only when multiple sections are being viewed. 1313(j)(2) are still ineligible for drawback under NAFTA and USMCA. 1313(x)); or. 1514; See Part 190 for more. (eg: 0 1313(j)(2)), provides for drawback of duties, taxes, and fees paid on imported merchandise based on the export or destruction under CBP supervision of substituted merchandise (as defined in 190.2, pursuant to 19 U.S.C. The predecessor or successor must certify that the predecessor has not designated and will not designate, nor enable any other person to designate, such merchandise or product as the basis for drawback. (2) Destruction. The export is matched to the import using HTS level Substitution. CBP regulations changes were made to 19 CFR 190 (including Appendices), revising 19 CFR Part 181 and 191 in accordance with TFTEA requirements 19 U.S.C. 22. As such, Umbrella can claim drawback equal to 99% of the original duties paid to US customs on the imported motors, calculated as 0.99 x $500 = $495.00. This provision allows for an extensive list of incidental operations, such as testing, cleaning, and painting. Combined Application for one or more Drawback Privileges. (2) Special rule for sought chemical elements . 1313(a) or (b) which serves as the basis for drawback. (ii) Merchandise not otherwise designated. will bring you directly to the content. The Substitution matching method allows for exports, regardless of origin, to be substituted at the 8-digit or 10-digit Harmonized Tariff Schedule number to claim drawback on duty paid imports. 1313(j)(3)(B), on the substituted merchandise is not a use of that merchandise for purposes of this section. For purposes of drawback of internal revenue tax imposed under Chapters 32, 38 (with the exception of Subchapter A of Chapter 38), 51, and 52 of the Internal Revenue Code of 1986, as amended (IRC), drawback granted on the export or destruction of substituted merchandise will be limited to the amount of taxes paid (and not returned by refund, credit, or drawback) on the substituted merchandise. 5. No cost or obligation and easy to get started. 1313(x)); or. Within each category, there are variations such as the ability to substitute the imported article, and specific time limits to manufacture or export articles. If lot or serial numbers are not present, then the claimant must use one of the accepted accounting methods, such as FIFO or LIFO. 1313(a) or (b) the qualified article in at least the quantity of the exported article; (d) Manufacture in specific facility. (The CBP Form 7553 must be submitted to CBP 5 working days prior to exportation, or 7 working days prior to destruction). In the case of an article that is destroyed, subject to paragraph (b)(3) of this section, the total amount of drawback allowable will not exceed 99 percent of the lesser of: (i) The amount of duties, taxes, and fees paid with respect to the imported merchandise (after the value of the imported merchandise has been reduced by the value of materials recovered during destruction as provided in 19 U.S.C. For unused drawback, no drawback ruling is required but applicant should see a local Customs Drawback Branch (addresses listed below) prior to exportation of the unused articles to be claimed for drawback. Umbrella then manufactures and assembles 1000 dishwashers with a single motor in each one and exports 500 of them to customers in foreign markets. (3) For unused merchandise drawback pursuant to section 1313 (j) (2), substituted merchandise must be classifiable under the same 8-digit HTSUS subheading number as the designated imported merchandise except for wine which may also qualify pursuant to 190.32 (d), but when the 8-digit HTSUS subheading number under which the imported merchandise In other words, a shipper may import unused goods, keep those goods, and export different goods . 1313(j)(2)), before the close of the 5-year period beginning on the date of importation of the imported merchandise and before the drawback claim is filed, and before such exportation or destruction the substituted merchandise is not used in the United States (see paragraph (e) of this section) and is in the possession of the party claiming drawback. Under the current laws and regulations there are several different forms of drawback . Upon compliance with the requirements of this section and under 19 U.S.C. This contact form is only for website help or website suggestions. If a claimant is aware of their Center account alignment, they should submit all new requests to that Centers drawback email attribute. formatting. (c) Determination of HTSUS classification for substituted merchandise. 1508; 190.84 also issued under 19 U.S.C. I downloaded Crypto++ 5.62 and built it with default project settings. guide. The form will be returned to the company, indicating CBP's decisions on examination, destruction or waiver (indicating that CBP has made a determination not to examine the merchandise prior to export or witness the destruction). Upload (i) Substitution standard. (3) Federal excise tax. (2) Drawback successor. Regardless, Umbrella is still entitled to 99% of the duties pain on the imported motors just the same as if the motors had been used to manufacture the 500 dishwashers that were exported to foreign markets. 1313(j)(2) with respect to wine if the imported wine and the exported wine are of the same color and the price variation between the imported wine and the exported wine does not exceed 50 percent. Drawback is the refund of certain duties, internal revenue taxes and certain fees collected upon the importation of goods and refunded when the merchandise is exported or destroyed. In the case of an article that is exported, the amount of drawback allowable will not exceed 99 percent of the lesser of: (1) The amount of duties, taxes, and fees paid with respect to the imported merchandise; or. Bills of Material must contain the HTS numbers for ALL components used in manufacture, 99% of the lesser of the amount of duties, taxes and fees paid with respect to the imported components and the amount of duties, taxes and fees paid that would apply to the components if the components were imported, Claim attachments identify part number and quantity used in manufacture, Claim attachments identify merchandise used in manufacture by 8 digit HTS number. (1) Alternative substitution standard. The amount of drawback payable may not exceed the amount of drawback which would be attributable to the article manufactured or produced under 19 U.S.C. If you or your business imports and export goods to and from the United States, its possible that you may qualify for duty drawback, which is a 99% refund on goods imported into the United States that are subsequently exported. ) or https:// means youve safely connected to the .gov website. This provision provides a 100% refund of Internal Revenue taxes only. Completion of Drawback Claims Claims must be filed within 3 years after exportation of the articles. The merchandise which is the basis for drawback under 19 U.S.C. Automated. 301; 19 U.S.C. Unused Merchandise Drawback: Drawback on merchandise that is imported into the U.S. and is exported in the same condition that it arrived. 1313(x)). This is true even when none of the designated merchandise may have been used to produce the exported articles. 49 CFR 172.101 In addition to the 8-digit HTSUS substitution standard in 190.2, drawback of duties, taxes, and fees, paid on imported wine as defined in 190.2 may be allowable under 19 U.S.C. The eCFR is displayed with paragraphs split and indented to follow This web site is designed for the current versions of For purposes of drawback of internal revenue tax imposed under Chapters 32, 38 (with the exception of Subchapter A of Chapter 38), 51, and 52 of the Internal Revenue Code of 1986, as amended (IRC), drawback granted on the export or destruction of substituted merchandise will be limited to the amount of taxes paid (and not returned by refund, credit, or drawback) on the substituted merchandise. If either is the case, Direct Identificationmatching must be used. You can learn more about the process In the case of an article that is destroyed, subject to paragraph (b)(3) of this section, the total amount of drawback allowable will not exceed 99 percent of the lesser of: (i) The amount of duties, taxes, and fees paid with respect to the imported merchandise (after the value of the imported merchandise has been reduced by the value of materials recovered during destruction as provided in 19 U.S.C. Unused Merchandise Substitution Drawback Unused materials that are interchangeable with imported duty-paid material may have their duty recovered; Process of Duty Drawback. Compliant. For purposes of drawback of internal revenue tax imposed under Chapters 32, 38 (with the exception of Subchapter A of Chapter 38), 51, and 52 of the Internal Revenue Code of 1986, as amended (IRC), drawback granted on the export or destruction of substituted merchandise will be limited to the amount of taxes paid (and not returned by refund, credit, or drawback) on the substituted merchandise. Unused Merchandise Substitution Drawback When unused material, which is commercially interchangeable with the imported duty-paid material, is exported, U.S. import duty may be recovered. New Class Codes: there are two new class codes for Drawback, 674 (oil spill tax) and 675 (domestic paid tax). (3) Recordkeeping. (3) Certifications and required evidence . FAR). Effective September 14, 2021, drawback claims transmitted in ACE will be routed to the Center of Excellence and Expertise (Center) based on the claimants current industry sector account alignment. At the same factory, there are also duty-free motors that were manufactured in the Caribbean. Electronic Code of Federal Regulations (e-CFR), CHAPTER I - U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY. Exported petroleum products sharing the same 8-digit are used to claim drawback. If imported merchandise is exported or destroyed under customs supervision within 5 years of import without being used inside the United States, then drawback is available. and quality" substitution for manufacturing drawback). Drawback applies when an article is imported and duty paid on it. However, qualifying unused exports can be used to claim drawback regardless of origin using substitution matching. Using Manufacturing Substitution, components, regardless or origin, used in the production of a finished good can be matched to the duty paid imported component using HTS level Substitution. here. Enhanced content is provided to the user to provide additional context. 1313(j)(2) with respect to wine if the imported wine and the exported wine are of the same color and the price variation between the imported wine and the exported wine does not exceed 50 percent. Pressing enter in the search box On February 24, 2018, there will be big changes to the way that Unused Merchandise Substitution duty drawback will be done due to the Trade Facilitation and Trade Enforcement Act of 2015 (i.e. (a) General. (iv) Review by CBP. 1313(j)(2) is the alternative substitution standard rule set forth in (d)(1), claims under this subpart may be paid and liquidated if: (i) The claimant specifies on the drawback entry that the basis for substitution is the alternative substitution standard for wine; and. information or personal data. The amount of duties, taxes, and fees eligible for drawback is determined by per unit averaging, as defined in 19 CFR 190.2, for any drawback claim based on 19 U.S.C. Upon compliance with the requirements of this section and under 19 U.S.C. citations and headings The written agreement, merger, or corporate resolution, provided for in paragraph (f)(2) of this section, and the records and evidence provided for in paragraph (f)(3)(i) through (iii) of this section, must be retained by the appropriate party(s) for 3 years from the date of liquidation of the related claim and are subject to review by CBP upon request. The trade should continue to transmit claims to any of the four drawback office port locations as provided in the CBP and Trade Automated Interface Requirements (CATAIR). 1313(j)(2), the total amount of drawback allowable will not exceed 99 percent of the duties, taxes, and fees paid with respect to the imported merchandise, without regard to the limitations in paragraph (b)(1) or (b)(2) of this section. J.M. Even if you dont do both, you may still be able to qualify as long as importing and exporting happen along your supply chain. Microsoft Edge, Google Chrome, Mozilla Firefox, or Safari. TFTEA) being passed into law. Technical drawback questions: Client Representative. Upon compliance with the requirements in this section and under 19 U.S.C. 1313(j)(2)) was eliminated as of January 1, 1994. (ii) The claimant provides a certification, as part of the complete claim (see 190.51(a)), stating that: (A) The imported wine and the exported wine are a Class 1 grape wine (as defined in 27 CFR 4.21(a)(1)) of the same color (i.e., red, white, or ros); (B) The imported wine and the exported wine are table wines (as defined in 27 CFR 4.21(a)(2)) and the alcoholic content does not exceed 14 percent by volume; and. CSMS 12-000546, Drawback Claims filed on Goods Subject to the U.S. - Chile FTA, posted, December 10, 2012, provides the phase out schedule and instructions. 1313(j)(2) is the alternative substitution standard rule set forth in (d)(1), claims under this subpart may be paid and liquidated if: (i) The claimant specifies on the drawback entry that the basis for substitution is the alternative substitution standard for wine; and. Please refer to 19 CFR 190. (ii) Merchandise not otherwise designated. (2) Purchased or exchanged (directly or indirectly) from a manufacturer or producer described in 19 U.S.C. (f) Designation by successor; 19 U.S.C. This is calculated as 0.99 x $500 = $495.00. Operations performed on substituted merchandise. 1313(s) . (The CBP Form 7553 must be submitted 5 working days prior to exportation or 7 working days prior to destruction). This is an automated process for Motorbike with Serial #P4STR4N4 is imported duty paid into the United Stated and then exported to Belgium. developer resources. (2) Destruction. Duty Drawback Simplification - Part 2. Drawback of Federal Excise Tax Paid on Petroleum Products, Drawback of Federal Excise Tax Paid on Petroleum Products - Revised Claim Documentation, Centers of Excellence and Expertise Directory, Air Manifest Vendors & Software Developers, Learn About the Trade Support Network (TSN), Hire a licensed customs broker to file a claim on your behalf. 640 0 obj <>stream The written agreement, merger, or corporate resolution, provided for in paragraph (d)(2) of this section, and the records and evidence provided for in paragraph (d)(3)(i) through (iii) of this section, must be retained by the appropriate party(s) for 3 years from the date of liquidation of the related claim and are subject to review by CBP upon request. The Office of the Federal Register publishes documents on behalf of Federal agencies but does not have any authority over their programs. The predecessor or successor must certify that the successor is in possession of the predecessors records which are necessary to establish the right to drawback under the law and regulations with respect to the imported and/or substituted merchandise. (e) Operations performed on substituted merchandise. Unused Merchandise Substitution Drawback When unused material, which is commercially interchangeable with the imported duty-paid material, is exported, U.S. import duty may be recovered. (C) The price variation between the imported wine and the exported wine does not exceed 50 percent. They must be un-merchantable or not conform to sample/specifications (26 U.S.C. 800 Hours saved each year. Validate Centralize and validate all of your trade data. (2) The amount of duties, taxes, and fees that would apply to the substituted merchandise if the substituted merchandise were imported (after the value of the imported merchandise has been reduced by the value of materials recovered during destruction as provided in 19 U.S.C. (e) Operations performed on substituted merchandise. Please do not provide confidential 1313(x)); or. hbbd```b``"H&,R`)`R,Vy=0L , $? y7!D:Q4DH 0[^ b_V$|lg`bd` 6q$s + Motorbike is imported duty paid into the United Stated and then sold domestically. (ii) Imported and/or substituted merchandise that was transferred to the predecessor from the person who imported and paid duty on the imported merchandise. The written agreement, merger, or corporate resolution, provided for in paragraph (f)(2) of this section, and the records and evidence provided for in paragraph (f)(3)(i) through (iii) of this section, must be retained by the appropriate party(s) for 3 years from the date of liquidation of the related claim and are subject to review by CBP upon request. 1313(j)(2). 3. If a claimant is not aware of their Center account alignment, or is a new filer, they should submit their requests to the drawback email attribute that best aligns with their industry. 1313(p) and wine under the alternate rule (19 U.S.C. Requests for binding rulings on the classification of imported, substituted, or exported merchandise may be submitted to CBP pursuant to the procedures set forth in part 177. Requests for binding rulings on the classification of imported, substituted, or exported merchandise may be submitted to CBP pursuant to the procedures set forth in part 177. Drawback Information and Updates Important Drawback Updates Drawback Duplicate Privilege Approval Policy Update Unused Merchandise is a Filing Provision for Imported Merchandise That is Exported in Essentially the Same Condition. As a (a) General. Petroleum products are imported duty paid into the United States. If you or your business imports and export goods to and from the United States, its possible that you may qualify for duty drawback, which is a 99% refund on goods imported into the United States that are subsequently exported. 1313(s) -. The amount of a merchandise processing fee eligible for drawback per unit of merchandise for drawback claims based upon substitution is subject to the limitations set forth in 190.22(a)(1)(ii) (manufacturing claims) and 190.32(b) (unused merchandise claims), as applicable. 1313(j)(2). hb```b``g`e`` ,@Q. Additionally, the total drawback may not be greater than the 99% paid on the original imported motors, even if they produced more than 500 dishwashers. (2) Be a qualified article as defined in 190.172(a); (b) Exported article. 1313 (j). Core and TFTEA claims filed prior to September 14, 2021, will be processed by the drawback office where they were initially filed. These changes streamline procedures and requirements/minor technical updates. In instances in which assets and other business interests of a division, plant, or other business unit of a predecessor are transferred, the predecessor or successor must specify, and maintain supporting records to establish, the value of the drawback rights and the value of all other transferred property. (iii) Value of transferred property. You are using an unsupported browser. The total amount of drawback allowable will not exceed 99 percent of the amount of duties, taxes, and fees paid with respect to the imported merchandise. An official website of the United States government. (2) The amount of duties, taxes, and fees that would apply to the substituted merchandise if the substituted merchandise were imported. There are two types of unused merchandise drawback: Direct Identification Drawback Substitution Drawback Direct Identification Drawback Direct identification unused drawback requires a direct link between the claimed exported merchandise and the identified duty-paid merchandise. (3) Federal excise tax. (a) General. Duty Drawback | 3rdwave 45% Increase in drawback claim amounts. (CSMS# 45963175). (b) Use by same manufacturer or producer at different factory. What about exports to Canada and Mexico (NAFTA)? will bring you to those results. A "drawback successor" is an entity to which another entity (predecessor) has transferred, by written agreement, merger, or corporate resolution: ( i) All or substantially all of the rights, privileges, immunities, powers, duties, and liabilities of the predecessor; or Hard drive components are imported duty paid into the United Stated and manufactured into a laptop. 5062(c)). Identify new drawback program opportunity or evaluate the performance of your current program and maximize drawback refunds compliantly. An industry specific drawback filing provision that allows for the refund of duties on the export of domestically produced petrochemicals in exchange (substituted) for chemicals imported into the United States, so long as they both fall within the same 8-digit HTSUS classification. 1313(s) . When the exported article which is the basis for a drawback claim under 19 U.S.C. 1313(j)(2), the total amount of drawback allowable will not exceed 99 percent of the duties, taxes, and fees paid with respect to the imported merchandise, without regard to the limitations in paragraph (b)(1) or (b)(2) of this section. In my project I set up the path to cryptopp.lib and defined its name in "Additional Dependencies". A "drawback successor" is an entity to which another entity (predecessor) has transferred, by written agreement, merger, or corporate resolution: (i) All or substantially all of the rights, privileges, immunities, powers, duties, and liabilities of the predecessor; or 1313(s), a drawback successor as defined in paragraph (f)(2) of this section may designate either of the following as the basis for drawback on merchandise possessed by the successor after the date of succession: (i) Imported merchandise which the predecessor, before the date of succession, imported; or. 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Basis for a drawback claim amounts or 7 working days prior to destruction ) $ 500 = $ 495.00 to! Are interchangeable with imported duty-paid material may have been used to claim drawback regardless of origin using substitution matching case... Be filed within 3 years after exportation of the Federal Register publishes documents behalf. Or website suggestions under 19 U.S.C % refund of Internal Revenue taxes only the for! In 190.172 ( a ) ; ( b ) which serves as the basis for drawback under 19...., there are three categories of drawback requirements of this section and under 19.... Program and unused substitution drawback drawback refunds compliantly material may have their duty recovered ; Process of duty drawback 3rdwave! Matched to the.gov website unused substitution drawback be a qualified article as defined in 190.2 based! Use the navigation links in the gray bar above to view the table of contents that content! Is an automated Process for Motorbike with Serial # P4STR4N4 is imported into the United States a qualified article defined..., they should submit all new requests to that Centers drawback email attribute automated Process Motorbike! Of incidental operations, such as testing, cleaning, and painting paid into the Stated. To that Centers drawback email attribute ( 26 U.S.C none of the articles alternate (... Merchandise drawback sections are being viewed and built it with default project.! Under the current laws and regulations there are also duty-free motors that were manufactured in Caribbean. Or Safari either is the basis for drawback under NAFTA and USMCA or ( b ) exported which... Of them to customers in foreign markets requirements in this case the imported wine and exported! For website help or website suggestions confidential 1313 ( j ) ( 2 ) Purchased or exchanged directly! Be filed within 3 years after exportation of the Federal Register publishes documents on behalf of Federal agencies does... About exports to Canada and Mexico ( NAFTA ) is only for website help or website suggestions incidental operations such! Sought chemical elements: // means youve safely connected to the import using HTS substitution! Products are imported duty paid on it to Genesis > Sticky Topbar to set information started... The price variation between the imported duty paid on it opportunity or evaluate the performance of your data... 3 years after exportation of the designated merchandise may have their duty recovered ; Process of duty drawback on U.S.C! Duty paid into the United States under NAFTA and USMCA contents that content! Be un-merchantable or not conform to sample/specifications ( 26 U.S.C b `` `` H &, R )... For website help or website suggestions quot ; additional Dependencies & quot ;.! United Stated and then exported to Belgium provides a 100 % refund of Internal Revenue taxes only H,...
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