Section 182.46 - Filing of drawback claim(a)Time of filing. A drawback claim under this subpart must be filed within 5 years after the date of importation of the goods on which drawback is claimed. No extension will be granted unless it is established that a CBP official was responsible for the untimely filing. Drawback will be allowed only if the completed good is exported within 5 years after importation of the merchandise identified or designated to support the claim.(b)Method of filing. A drawback claim must be filed electronically through a CBP-authorized electronic system (see§ 190.51 of this chapter).CBP Dec. 21-10, 86 FR 35587 , July 6, 2021 CBP Dec. 21-10, 86 FR 35587, 7/6/2021