Process FIFO

The Process FIFO function in Drawback Processing’s automation is used to properly consume receipts (entries) by shipment (export) transactions that are currently being processed in the system. This ensures that the proper accounting method is used to maximize claim compliancy.
Retaliatory duties (301, 232, etc.) can also be supported during changes to FIFO. If an entry is filed under a retaliatory tariff but also has an exclusion or MTB Number on an entry line; it can be claimed for Drawback. In cases where the retaliatory or MTB Number is not provided with the export information, the system will match the base HS Number entered to the export HS Number.
Retaliatory rates will be "rolled-up", meaning the duty is not broken out across all HS Numbers on a line. A 99 will always be paired with something else. A 98 may exist by itself.

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