Section 190.45 - Returned retail merchandise(a)Special rule for substitution. Section 313(c)(1)(C)(ii) of the Tariff Act of 1930, as amended ( 19 U.S.C. 1313(c)(1)(C)(ii) ), provides for drawback upon the exportation or destruction under CBP supervision of imported merchandise which has been entered, or withdrawn from warehouse, for consumption, duty-paid and ultimately sold at retail by the importer, or the person who received the merchandise from the importer, and for any reason returned to and accepted by the importer, or the person who received the merchandise from the importer.(b)Eligibility requirements.(1) Drawback is allowable pursuant to compliance with all requirements set forth in this subpart; and(2) The claimant must also show by evidence satisfactory to CBP that drawback may be claimed by- (i) Designating an entry of merchandise that was imported within 1 year before the date of exportation or destruction of the merchandise described in paragraph (a) under CBP supervision.(ii) Certifying that the same 8-digit HTSUS subheading number and specific product identifier (such as part number, SKU, or product code) apply to both the merchandise designated for drawback (in the import documentation) and the returned merchandise.(c)Allowable refund. The total amount of drawback allowable will not exceed 99 percent of the amount of duties paid with respect to the imported merchandise.(d)Denial of claims. No drawback will be refunded if CBP is not satisfied that the claimant has provided, upon request, the documentation necessary to support the certification required in paragraph (b)(2)(ii) of this section.