24 (c) A record of all tobacco received in bonded manufacturing warehouse and telivered from storage compartments to he manufacturing department shall be ept on customs Form 5215. (d) Cigars may be exported from a - onded manufacturing warehouse with-ut payment of duty or internal-revenue ax under the laws and regulations govrning the withdrawal of merchandise -rom other warehouses of class 6. (e) Before removal of cigars from the Conded premises for consumption, there hall be affixed to each box thereof the tamp provided by the Government inicating their character according to the ethod of manufacture, origin of toacco, place of manufacture, and that hey were manufactured in bond. These tamps shall be sold to the manufacturer y the collector of customs. The manuacturer will be advised of the price by he collector of customs upon request. (f) Before the removal of cigars from he bonded premises, the customs stamps hall be canceled in a legible manner by means of a rubber stamp or perforation howing the name of the manufacturer, he place where the factory is located, and the date of cancellation. (g) Before removal from the bonded remises for consumption, each package f cigars must be marked by legibly imrinting or branding thereon or on a bel securely affixed thereto the statelent (for customs purposes) "Made in lo. ‒‒‒‒‒‒, customs bonded manufacturig warehouse, class 6", and (as required 1 regulations of the Internal Revenue ervice) a statement of the quantity and lassification or class designation (for arge cigars) of the cigars contained herein. Upon withdrawal (release) of igars subject to internal revenue tax or consumption, such tax as is appliable shall be paid to customs by return, s provided in regulations of the Internal levenue Service (26 CFR Part 275), hich return shall be made on an approriately modified customs Form 7505. ne return shall cover all cigars withrawn (released) on any one day, and uch return shall be filed on the first usiness day after the date of withrawal. The taxes covered by the reurn shall be secured by the Proprietor's Manufacturing Warehouse Bond, cusoms Form 3583. One copy of the return n Form 7505 shall be returned to the axpayer, one copy shall be retained by ustoms, and one copy shall be marked 'For Internal Revenue Purposes' and shall be so used. In such case, Form 7505 shall be prepared to show the statement for tax purposes (26 CFR 275.81) and shall be signed by the taxpayer or his authorized agent under whose bond release is made but shall not be required to show any other information such as is required for duty purposes under § 8.37 of this chapter. When accepted, such a return shall be treated as an entry and liquidated upon payment of the taxes on the cigars and charges, if any. (h) Proprietors of premises bonded for the manufacture of cigars may remove therefrom scraps, cuttings, and clippings of tobacco produced in the premises for transfer to cigar or tobacco manufacturers operating under the internal-revenue laws. Such proprietors shall keep a record of each transfer of scraps, cuttings, and clippings, and application for permission for such transfer shall be in the following form: APPLICATION AND PERMIT FOR TRANSFER OF SMELTING AND REFINING WAREHOUSES § 19.17 Application to establish warehouse; bond. (a) Application for the bonding of a plant of a manufacturer engaged in the smelting or refining, or both, of metalbearing materials as provided for in section 312, Tariff Act of 1930, as amended," 22 • Metal-bearing materials may be entered into a bonded smelting or refining warehouse without the payment of duties thereon and there smelted or refined, or both, together with metal-bearing materials of domestic or foreign origin. Upon arrival of imported metal-bearing materials at the warehouse they shall be sampled according to commercial methods and assayed, both under customs supervision. The bond shall be charged with a sum equal in amount to the duties which would be payable on such metal-bearing materials in their condition as imported if entered for consumption, and the bond charge shall be adjusted to reflect changes in the applicable rate of duty occurring while the imported materials are still covered by the bond. "(b) The several charges against such bond may be cancelled in whole or in part "(1) upon the exportation from the bonded warehouses which treated the metal-bearing materials, or from any other bonded smelting or refining warehouse, of a quantity of the same kind of metal contained in any product of smelting or refining of metalbearing materials equal to the dutiable quantity contained in the imported metalbearing materials less wastage provided for in subsection (c), or "(2) upon payment of duties on the dutiable quantity of metal contained in the imported metal-bearing materials, or "(3) upon the transfer of the bond charges to another bonded smelting or refining warehouse by physical shipment of a quantity of the same kind of metal contained in any product of smelting or refining of metalbearing materials equal to the dutiable quantity contained in the imported metal-bearing materials less wastage provided for in subsection (c), or "(4) upon the transfer of the bond charges to a bonded customs warehouse other than a bonded smelting or refining warehouse by physical shipment of a quantity of the same kind of metal contained in any product of smelting or refining equal to the dutiable quantity contained in the imported metal-bearing materials less wastage provided for in subsection (c), and upon withdrawal from such other warehouse for exportation or domestic consumption the provisions of this section shall apply, or "(5) upon the transfer to another bonded smelting or refining warehouse without physical shipment of metal of bond charges representing a quantity of dutiable metal contained in imported metal-bearing mate to reduce the metal content thereof to an unwrought metal, or metal in the form of oxides or other compounds which are obtained directly from the treatment of the dutiable materials provided for schedule 6, part 1 or 2, Tariff Schedules of the United States, shall be made b the manufacturer, through the collector rials less wastage provided for in subsection (c) of the plant of initial treatment of such materials provided there is on hand at the warehouse to which the transfer is made sufficient like metal in any form to satisfy the transferred bond charges. "(c) For purposes of paragraphs (1), (3) (4), and (5) of subsection (b), due allow ances shall be made for wastage of metal other than copper, lead, and zinc, as as certained from time to time by the Secre tary of the Treasury. "(d) Upon the exportation of a produc of smelting or refining other than refined metal the bond shall be credited with a quan tity of metal equivalent to the quantity metal contained in the product exported less the proportionate part of the deduction allowed for losses in determination of the bond charge being cancelled that would no ordinarily be sustained in production of the specific product exported as ascertained from time to time by the Secretary of the Treas ury. "(e) Two or more smelting or refining warehouses may be included under on general bond and the quantities of each kind of metal subject to duty on hand all of such warehouses may be aggregated satisfy the bond obligation. "(f) For purposes of this section "(1) The term 'metal-bearing materia means metal-bearing ores and other metal bearing materials provided for in schedul 6, part 1, of the Tariff Schedules of the United States, 'metal waste and scrap' and 'unwrought metal' to be smelted or refined provided for in schedule 6, part 2, of such schedules, and metal compounds to be proo essed for the recovery of their metal content "(2) the term 'smelting or refining' em braces only pyrometallurgical, hydrometa lurgical, and electrometallurgical, chemical or other processes "(A) for the treatment of metal-bearing materials to reduce the metal content there of to a metallic state in the course of recov ering it in forms which if imported would be classifiable in part 2 of schedule 6 'unwrought metal', or in the form of oxide or other compounds which are obtained di rectly from the treatment of materials pro vided for in part 1 of schedule 6, and "(B) for the treatment of unwrought metal or metal waste and scrap to remove impurities or undesired components; and "(3) the term 'product of smelting or re fining' means metals or metal-bearing ms terials resulting directly from smelting of refining processes, but does not include the district in which such plant is ituated, giving the location of the remises and setting forth the work Eroposed to be carried on therein, acCompanied by the fee prescribed by 24.12 (a) (1) (iii) of the regulations of Bais chapter. If two or more plants are be covered by the smelting and refinig bond. The application may be filed ith any collector of a district in which nelting and refining operations are to è conducted, accompanied by a copy of ich application for each collector in hose district the smelting and refining arehouse or warehouses are proposed › be established, and the prescribed fee r each warehouse. On receipt of the riginal application or a copy thereof, ach collector shall make a survey of the remises in his own district and submit is recommendations to the Bureau. (b) Upon 10 days' notice from the colctor, the manufacturer shall be reaired to renew his bond and if he fails > do so no further permits shall be ranted for removals from or transfers his warehouse. (c) At the request of the proprietor te bonded status of the warehouse may discontinued at any time, provided the ureau approves such discontinuance ad the proprietor complies with direcons of the collector with respect to such erchandise as may remain in the arehouse. (d) Upon the importation at any seaoard or frontier port of the United tates of metal-bearing materials in any rm intended for a bonded smelting or fining warehouse situated at some her port of entry, they may be forarded under an immediate transportaon without appraisement entry. (e) Upon the arrival of imported etal-bearing materials in any form for he purpose of being smelted or refined, :both, in bond at a port where a bonded nelting or refining warehouse is estabshed, they shall be entered for wareouse. A bond on customs Form 7555 etal-bearing ores as defined in part 1 of hedule 6. "(g) Labor performed and services renred pursuant to this section shall be under e supervision of an officer of the customs, be appointed by the Secretary of the reasury and at the expense of the manucturer. The Secretary of the Treasury is uthorized to make such rules and regulaons as may be necessary to carry out the ovisions of this section." (Tariff Act of 30, sec. 312, as amended; 19 U.S.C. 1312.) shall be filed with each warehouse entry unless a blanket smelting and refining bond in the form authorized in T.D. 50267, as amended by T.D. 52403, has been filed. The collector shall thereupon issue a permit to the inspector to send such metal-bearing materials from the importing vessel or vehicle by designated bonded vessels or vehicles to the smelting and refining warehouse named in the entry. (f) Bonded metal-bearing materials shall be kept separate and distinct from nonbonded material until they have been sampled and weighed. (g) Where two or more smelting and refining warehouses are included under one blanket smelting and refining bond, an overall statement shall be filed by the principal of the warehouse with the Bureau and each collector of customs involved by the 28th of each month, showing the inventory as of the close of the preceding month, of all metals on hand at each plant covered by the blanket bond and the total of bonded charges for all plants. Each collector in whose district a plant or plants are located shall be responsible for the determination as to the correctness of the inventory report insofar as the amounts held at plants under his jurisdiction are concerned. All discrepancies which cannot be reconciled by the collector shall be reported to the Bureau immediately. Where the Bureau finds that the aggregate quantity of dutiable metal at the several plants does not equal the quantity charged against the blanket bond, duties shall be collected for the quantity determined to be deficient. (Sec. 312, 46 Stat. 692, as amended; 19 U.S.C. 1312) § 19.18 Smelting and refining; allowance for wastage; withdrawal for consumption. (a) Except where absolute deductions have been allowed in the liquidation of the entry for losses on copper, lead, and zinc content of metal-bearing materials, pursuant to schedule 6, part 1, headnote 4(b), Tariff Schedules of the United States (see § 8.48 (h) of this chapter), the actual percentage of losses by weight shall be allowed if more than 90 percent by weight of: (1) The zinc content initially treated at any lead plant, (2) the copper content of the imported materials treated at any zinc plant, or (3) the copper, lead, or zinc content of the imported material initially treated at any plant other than a copper, lead, or zinc plant is lost in processing such materials. Such actual percentage of losses by weight of the metal content shall be that shown by the manufacturer's annual statement. Such losses shall be applied in the liquidation of the entry to materials entered for consumption or for warehouse, during a 12-month period beginning on the first day of the month nearest to 90 days after the close of the manufacturer's fiscal year immediately preceding such 90-day period, provided the importer makes claim therefor in writing at the time the merchandise is entered. No further wastage shall be allowed. The full dutiable contents of such metal-bearing materials, as ascertained by commercial assay made by the Government chemists, less the wastage allowance (including dutiable metals entirely lost in smelting or refining, or both), shall constitute the quantity of dutiable metal which must be either exported, duty-paid, or transferred to another bonded warehouse in order to secure the cancellation of the charge made against the proprietor's bond as shown by the warehouse or rewarehouse entry account. (b) Upon the withdrawal for consumption of metal so smelted or refined, or both, duty shall be collected thereon without the allowance for wastage, except where the metal was transferred to a bonded customs warehouse other than a smelting warehouse and withdrawn therefrom for consumption. However, duty-paid warehouse withdrawals for consumption may be filed with regard to metal which will be physically withdrawn in the form of smelted or refined products whether at the time of the filing of the withdrawal papers the dutiable metal covered by the bond charge being cancelled by the withdrawal is in the form of ores, concentrates, crude metals, or intermediate products. If the warehouse withdrawal for consumption covers a product which does not sustain the full wastage allowable (see § 19.22) prior to being physically released from customs custody, a proportionate part only of such wastage may be allowed. The warehouse withdrawal and delivery permit shall (1) describe the smelted or refined products to be withdrawn in terms of the condition in which they will be when released from customs custody upon presentation of the delivery permit; (2) state the estimated amount of the dutiable metal contained in the products; and (3) the warehouse with drawal shall specify the applicab wastage. A quantity of dutiable meta equivalent to the smelted or refined prod ucts covered by each withdrawal for con sumption must be actually on hand the plant or plants covered by the bon at the time of filing the withdrawal but neither the actual ability to with draw smelted or refined products from the warehouse nor the actual physica condition described in the withdrawa will be required at the time of filing th withdrawal. (Sec. 312, 46 Stat. 692, as amended; 19 US 1312) § 19.19 Manufacturers' statements. 23 (a) Every manufacturer engaged smelting or refining, or both, shall im mediately notify the collector of the dis trict in which his plant is located a any material change in the characte of the metal-bearing materials smelta or refined and of any change in th methods of smelting or refining, an shall file with the collector an annua statement not later than 60 days afte the termination of the manufacturer fiscal year. No specific form is prescribe in which such statement shall be pre pared. As basic information, the state ment shall show the quantities of metal bearing materials on hand at the be ginning of the period, and the dutiabl contents thereof; quantities of metal bearing materials received during th period, and the dutiable contents thered total metal-bearing materials to be 80 counted for, and the dutiable content thereof; quantities of metal-bearing ma terials on hand at the end of the perio and the dutiable contents thereof; an the quantities of metal-bearing mate rials worked during the period, and th dutiable contents thereof. The state ment of the quantity of metal-bearin materials worked during the period sha show the quantity of foreign materi and the quantity of domestic materia put in process during the smelting oper ations. The statement, shall contai such further information concerning th quantities and kinds of metals and inter mediary products produced at the plan as will show the wastage sustained in th smelting and refining operation. 23 By "dutiable contents" is meant quantity of each metal of a kind subje to duty contained in the material treated (b) Complete smelting and refining cords shall be kept from which the anual statement shall be prepared. hese records shall be retained for a riod of 5 years from the date of the lated annual statement, and shall be ade available to the collector of cusms for such verification of the manucturer's statement as the collector shall em advisable. ec. 312, 46 Stat. 692, as amended; 19 U.S.C. 12) 19.20 Withdrawal of products from bonded smelting or refining warehouses. (a) For exportation. The general ocedure governing warehouse withawals for exportation shall be followed the case of the withdrawal for exrtation of dutiable metal from a nded smelting or refining warehouse. (b) For transfer to another bonded rehouse. (1) Withdrawal for transr to another bonded warehouse shall be the risk and expense of the applicant, id the general regulations governing e transfer of bonded merchandise from te warehouse to another or the transr of imported materials from a bonded orage warehouse to a bonded manufacring warehouse shall be followed so far applicable. (2) In the case of transportation to other port, the transportation entry all show the quantity of metal withawn, the wastage applicable thereto, id the imported material from which ch metal was produced, together with y dutiable metal charged on entry. ec. 312, 46 Stat. 692, as amended; 19 U.S.C. 12) 19.21 Smelting and refining in separate establishments. (a) If the operations of smelting and fining are not carried on in the same tablishment, the smelted and unrehed products obtained from the smeltg of imported materials in a bonded aelting warehouse may be removed erefrom for shipment to a bonded rening warehouse located at the same or nother port under the general proceire for transfer from one bonded wareouse to another. (b) When the transfer is to a bonded fining warehouse located at another ort, the smelted and unrefined prodcts or bullion obtained from the smeltg of the imported material shall be eighed, sampled, and assayed before withdrawal, the sampling to be performed under Government supervision in accordance with the commercial practice in effect at the plant. (c) The withdrawal for transportation shall show the gross weight of the smelted and unrefined products withdrawn, the weight of the dutiable metal contained therein, the wastage applicable thereto, and the duties properly chargeable on the withdrawn products as shown by the import entry. (d) The rewarehouse entry covering the smelted and unrefined products at the bonded refining warehouse to which they are transferred shall be made out in accordance with the weights and duties shown on the withdrawal for transportation. (e) Upon withdrawal of the metal from the bonded refining warehouse for export, the warehouse account of the refining warehouse shall be credited with the amount of metal so withdrawn, plus the refining wastage prescribed for said refining warehouse, plus the smelting wastage prescribed for the bonded smelting warehouse in which the smelted and unrefined products were produced, together with the amount of any dutiable metals entirely lost in the smelting or refining, or both. However, when the metal is withdrawn for consumption, duty shall be collected on an amount of metal-bearing materials in their condition as imported equivalent to that from which such metal would be producible. No allowance for either smelting or refining wastage shall be permitted, except where the metal is withdrawn from a customs warehouse other than a bonded smelting and refining warehouse. (Sec. 312, 46 Stat. 692, as amended; 19 U.S.C. 1312) § 19.22 Withdrawal of metal refined in part from imported crude metal and in part from crude metal produced from imported materials. |