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U.S. Customs and Border Protection, DHS; Treasury make available to Customs upon request, the endorsement from the exporter assigning the right to claim drawback. (f) Retention of records. Pursuant
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Make available to customs is a process of providing necessary information about imported goods to customs authorities.
The importer or their representative is required to file make available to customs.
Make available to customs can be filled out electronically through the customs authority's online portal or manually by submitting a paper form.
The purpose of make available to customs is to provide customs authorities with detailed information about imported goods for customs clearance purposes.
Information such as description of goods, quantity, value, country of origin, and import/export codes must be reported on make available to customs.
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