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Puerto Rico is not considered foreign territory for drawback purposes and, accordingly, drawback may not be permitted on articles shipped there from elsewhere in the customs territory of the United States

It has a small presence in the United States with low-price brands Waves and Wings

Youll also find answers to frequently asked questions and a compliance checklist to help reduce risk

In response, the Government simply contends that the Rule does not prohibit this result but merely prohibits double recovery of the same tax

BAT continues to evaluate their options, though the company does not expect the transfer of the business to have a material impact on the remainder of its supply chain