This document amends the U.S. Customs and Border Protection (CBP) regulations to reflect that, subject to limited exceptions, CBP will issue all refunds electronically. This document explains the process required to receive electronic refunds and the process to receive paper checks in those rare instances where the recipient meets the criteria for a waiver.
Read the full text on the Federal Register
This page is a structured index entry, not a substitute for reading the rule. This is not legal advice.