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e amendment, if that action is war- (q) In cases where the drawback alated. If entries are liquidated at more lowance is determined on a quantityn one port, the supplemental state- used or appearing-in basis, collectors of nt shall identify all such ports and the customs may request, for the informalector at the port first listed shall is- tion of liquidating oficers in addition to

the amendment. The foregoing the information required to be filed with cedure shall also apply to applica- the drawback entry, a supplemental adas for amendments under section 313 visory schedule showing the quantity of

. (d), or (g), Tariff Act of 1930, as importing merchandise used or appearended, but the supplemental state- ing in each unit of finished articles. nt in such case shall be submitted Such schedules shall be filed with the ough the customs agent in charge collector or deputy collector of customs. che Commissioner of Customs, except Drawback may be allowed on articles provided in subparagraph (1), of this covered by a supplemental advisory agraph. No drawback shall be al- schedule after it has been verified by an ed on articles exported before the investigating officer and approved by the e on which the application was re

collector. ved by the collector or deputy collector [28 F.R. 14778, Dec. 31, 1963, as amended by ess specifically authorized by the Bu

T.D. 56288, 29 F.R. 14493, Oct. 22, 1964) u, or by the collector in cases within $ 22.5 Identification of imported mere provisions of $ 22.6 or of this para- chandise and ascertainment of quanEph.

tities for allowance of drawback 1) Supplemental statements cover

when substituted merchandise is operations under section 313 (b), (d), used. (g), Tariff Act of 1930, as amended,

(a) Articles manufactured or proich are limited to (i) a change in lo

duced in accordance with section 313(b), ion of the factory of the manufac

Tariff Act of 1930, as amended, shall rer or producer; (ii) an additional fac

be subject to the applicable provision y at which the methods followed and

of this part and the records of the cords maintained are the same as those

manufacturer or producer shall show: another factory operating under an

(1) The quantity, identity, kind, and isting drawback rate of the manufac

quality of the duty-paid merchandise or rer or producer; (iii) a change in name

of other articles manufactured or prothe manufacturer or producer; (iv)

duced under drawback regulations (all e succession by a sole proprietorship,

of the foregoing hereinafter referred to rtnership, or corporation to the draw

as designated merchandise) designated ck operations of a manufacturer or as the basis for the allowance of drawoducer; or (v) any combination of the

back on the exported articles; regoing changes, shall be processed in

(2) That such designated merchandise e manner provided in this paragraph

was used in the manufacture or producfor supplemental statements cover

tion of articles by the manufacturer or 3 amendments under section 313(a),

producer of the exported articles within ariff Act of 1930.

3 years after the date on which it was (p) When a rate of drawback provides received by such manufacturer or proat the drawback allowance shall be

ducer; termined on the basis of a sched

(3) That the exported articles on e filed by the manufacturer or pro- which drawback is claimed were manuicer showing the quantity of imported

factured or produced either with the use aterial used or appearing in each unit of (i) the designated merchandise, (ii)

finished articles, and the rate au- other merchandise of the same kind and orizes the filing of supplemental quality as the designated merchandise, hedules showing changes in the quan- or (iii) any combination of the forey of imported materials used or ap- going; aring in each unit, or different styles (4) That the exported articles were capacities of containers, such supple- manufactured or produced within 3 ental schedules shall be filed with the years after the date on which the desigollector or deputy collector of customs. nated merchandise was received by the rawback may be allowed on the articles manufacturer or producer of the exvered by a supplemental schedule after ported articles;

has been verified by an investigating (5) That duty-free or domestic merficer and approved by the collector. chandise of the same kind and quality

as the designated merchandise was used $ 22.6 General drawback rates in effect by the manufacturer or producer of the approval of drawback statements exported articles within 3 years after the

collectors. date on which the designated merchan- (a) Drawback statements; filing and dise was received by such manufacturer approval at one port. Each manufas or producer; and

turer or producer of articles COVER (6) The quantity of merchandise of

by a drawback rate in this sectia the same kind and quality as designated

shall submit through the customs agent merchandise, used in the manufacture

in charge to the collector of customs

the port where drawback entries will or production of the exported articles. (b) When valuable wastes are incurred

filed a statement in duplicate describin

the methods used in the manufacturin in manufacture or production and the

or production of the products involve manufacturer or producer has not lim

and setting forth the records it agrees 1 ited his claims to the quantity of mer- keep for the purpose of complying wit chandise appearing in the articles manu- the drawback law and regulations an factured or produced for exportation for providing all the data required for tb with benefit of drawback, the records proper liquidation of certificates of man shall show the quantity and value of the

ufacture and drawback entries fila merchandise used in the manufacture or

hereunder. If the statement shows tha production of the articles and the quan

the methods and records described there

in enable the manufacturer or produce tity and value of the waste incurred in

to comply with the law and regulation order that the deduction provided for in

and if the facts developed by the investi § 22.4(a) may be made in liquidation.

gation so warrant, the collector shal (c) Duty-paid merchandise or articles approve the statement and prompt manufactured or produced under draw- notify the applicant, in writing, of such back regulations which have been used at action. one plant of a manufacturer or producer (b) Drawback statements; filing an within 3 years after the date on which

approval at more than one port. I such material was received by such man

cases where the statement provides fa ufacturer or producer may be designated

the filing of drawback entries at two a as the basis for the allowance of draw

more ports, the statement in duplicat back on articles manufactured or pro

shall be submitted through the custom

agents in charge to the collector duced in accordance with the regulations

each of the ports named. In such cas in this part at other plants of the same the collector at the port first listed in the manufacturer or producer.

statement shall approve the statement (d) Drawback shall be allowed al- if that action is warranted and is cod though the exported articles are not of curred in by the collectors at the otha the same kind and quality as the articles ports named, and shall promptly notify which were manufactured or produced

the applicant, in writing, of such action with the use of the designated merchan

(c) Drawback statements; suppo dise, provided such exported articles

mental. Supplemental statements com were manufactured or produced with the

ering changes in statements filed unde

this section shall be handled in accord use of merchandise of the same kind and

ance with the provisions of paragraph quality as the designated merchandise.

(a) and (b) of this section. (e) For purposes of compliance with

(d) Applicability of other drawback paragraph (a) (2) of this section, the use provisions to general rates. The allor of domestic crude petroleum taken in ance of drawback on articles covered by : exchange for imported crude petroleum drawback rate in this section shall be in conformity with Presidential Procla- subject to compliance with the applica. mation No. 3279 of March 10, 1959 (3

ble provisions of this part. CFR, 1959 Supp.) and the Oil Import

(e) Bags and meat wrappers. Dra. Regulations issued thereunder (32A CFR

back may be allowed on the exportatioa

of bags or meat wrappers manufactured Ch. XI), shall constitute use of the im

with the use of imported burlap or othe ported crude petroleum, provided no

textile material, subject to the following certificate of delivery on customs Form

special regulations: 7543 is issued covering such imported (1) Each lot of imported material res crude petroleum.

ceived by a manufacturer shall be given

ot number and kept separate from ter lots until used. The records of the nufacturer shall show, as to each nufacturing lot or period of manuface, the quantity of material used from h import lot and the number of each d and size of bags or meat wrappers ained. A certificate of manufacture ll be filed covering each manufacturlot or period of manufacture. 2) All bags or meat wrappers manutured for the account of the same exter during a specified period may be ignated as one manufacturing lot and ered by one certificate of manufacture I delivery. All exported bags or meat ippers shall be identified by the exter with the certificate of manuface covering their manufacture. 3) The drawback allowance shall not eed 99 percent of the duty paid on imported material appearing in the vorted bags or meat wrappers, unless manufacturer desires an allowance waste and so specifies in his stateat. In such cases the records of manufacturer shall show, in addition the above requirements, the value of : imported material, the quantity of ste incurred in the manufacture of h lot of bags or meat wrappers, or fing each period of manufacture, and value of such waste, if any; and in udation the quantity of imported maial which may be used as the basis for ! allowance of drawback shall be rered by the quantity of imported maial which the value of the waste will lace. 1) Sugar and sirups; substitution. iwback may be allowed under the prolons of section 313 (b), Tariff Act of 10. upon the exportation of hard or soft ined sugars and sirups manufactured in raw sugar, subject to the following cial regulations: 1) The drawback allowance shall not reed 99 percent of the duty paid on a antity of raw sugar designated by the iner which contains a quantity of rose not in excess of the quantity reired to manufacture the exported gar or sirup, ascertained in the manr hereinafter set forth. (2) The refined sugars and sirups shall ve been manufactured with use of ty-paid, duty-free, or domestic sugar, combinations thereof, within 3 years ter the date on which the designated gar was received by the refiner, and all have been exported within 5 years

from the date of importation of the designated sugar.

(3) All granulated sugar testing by the polariscope 99.5° and over shall be deemed hard refined sugar. All refined sugar testing by the polariscope less than 99.5° shall be deemed soft refined sugar. All “blackstrap," "unfiltered sirup," and "final molasses" shall be deemed sirup.

(4) The imported duty-paid sugar selected by the refiner as the basis for the drawback claim (designated sugar) shall be of the same kind and quality as that used in the manufacture of the exported refined sugar or sirup and shall have been used within 3 years after the date on which it was received by the refiner. Duty-paid sugar which has been used at à plant of a refiner within 3 years after the date on which it was received by such refiner may be designated as the basis for the allowance of drawback on refined sugars or sirups manufactured at another plant of the same refiner.

(5) For the purpose of distributing the drawback in accordance with the provisions of section 313, Tariff Act of 1930, relative values shall be established between hard refined (granulated) sugar, soft refined (various grades) sugar, and sirups at the time of separation. The entire period covered by an abstract shall be deemed the time of separation of the sugars and sirups covered by such abstract.

(6) The sucrose allowance per pound on hard refined (granulated) sugar established by the liquidation of an abstract shall be applied to hard refined sugar commercially known as loaf, cut loaf, cube, pressed, crushed, or powdered sugar manufactured from the granulated sugar covered by the abstract.

(7) The sucrose allowance per gallon on sirup established by the liquidation of an abstract shall be applied to sirup further advanced in value by filtration or otherwise, unless such sirup is the subject of a special drawback rate.

(8) As to each lot of imported or domestic sugar used in the manufacture of refined sugar or sirup on which drawback is to be claimed, the raw stock records shall show the refiner's raw lot number, the number and character of the packages, the settlement weight in pounds, and the settlement polarization. Such records covering imported sugar shall show, in addition to the foregoing, the import entry number, date of importation, name of importing carrier, country of origin, the Government weight, and the Government polarization.

(9) The melt records shall show the date of melting, the number of pounds of each lot of raw sugar melted, and the full analysis at melting.

(10) There shall be kept a daily record of final products boiled showing the date of the melt, the date of boiling, the magma filling serial number, the number of the vacuum pan or crystallizer filling, the date worked off, and the sirup filling serial number.

(11) The sirup manufacture records shall show the date of boiling, the period of the melt, the sirup filling serial number, the number of barrels in the filling, the magma filling serial number, the quantity of sirup, its disposition in tanks or barrels, and the refinery serial manufacture number.

(12) The refined sugar stock records shall show the refinery serial manufacture number, the period of the melt, the date of manufacture, the grade of sugar produced, its polarization, the number and kind of packages, and the net weight. When soft sugars are manufactured, the commercial grade number and quantity of each shall be shown.

(13) Each lot of hard or soft refined sugar and each lot of sirup manufactured, regardless of the character of the containers or vessels in which it is packed or stored, shall be marked immediately with the date of manufacture and the refinery manufacture number applied to it in the refinery records hereinbefore provided for and shown in the abstract from such records filed in the customhouse. If all the sugar or sirup contained in any lot manufactured is not intended for exportation, only such of the packages as are intended for exportation need be marked as prescribed above, provided there is filed with the collector of customs immediately after such marking a statement showing the date of manufacture, the refinery manufacture number, the number of packages marked, and the quantity of sugar or sirup contained therein. No drawback shall be allowed in such case on

any sugar or sirup in excess of the quas tity shown on the statement as havin been marked. If any packages of such or sirup so marked are repacked in other containers, the new contains shall be marked with the marks whid appeared on the original containers an a supplemental statement covering sud repacking and remarking shall be fill with the collector. If sirups from mat than one lot are stored in the same tan the refinery records shall show the a finery manufacture number and ti quantity of sirup from each lot contain in such tank.

(14) An abstract from the foregoit records covering manufacturing periot of not less than 28 nor more than 35 day unless a different period shall have bee authorized, shall be filed when drawbat is to be claimed on any part of the i fined sugar or sirup manufactured du ing such period. Such abstract shall filed by each refiner with the collecti of customs at New York, except as to a fineries located in California, Louisian Puerto Rico, or Hawaii, for which th abstracts shall be filed respectively wil the collectors at San Francisco, New Oi leans, San Juan, or Honolulu. The ca lectors at the ports mentioned shall liqu date the abstracts filed with them an shall keep full and complete records the kinds and quantities of refined suga and sirups entitled to drawback on portation and, upon proper request, shs issue extracts therefrom for use at oth ports where drawback entries are file covering exportations made of such fined sugars and sirups, and shall den such records with the quantities covere by such extracts. The abstracts filed I each refinery shall be consecutively nun bered by the refiner, shall be signed ! the head refiner or superintendent his first assistant, and shall be in the id lowing form: Abstract from the refinery records of

--, located at covering sugars melted and hard and so refined sugars and sirups manufacture therefrom during the period from to

RAW STOCK RECORD

[blocks in formation]

Date By whom import of imed or withdrawn porta

Kind

No.

Date

of re

tion

Date of melt

Importing

carrier

ceipt
by re-
finer

Country of origa

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RECAPITULATION 11. Sucrose in process at begin. ing of period.-

Pounds. a 2. Sucrose melted during riod..

Do. 13. Sucrose in process at end of riod..

Do. 44. Sucrose used in manufacire.--

Do. 26. Sucrose contained in manfacture.-

Do. em 1 plus Item 2, minus Item 3, should al item 4.

the --- refiner at the

rery of

located at do solemnly and truly declare that h of the statements contained in the foreag abstract is true to the best of my wwledge and belief and can be verified by refinery records, which have been kept in ordance with $ 22.6 (1) of the customs ulations and which are at all times open the inspection of officers of the customs. Date

Market values of refined sugars and strup for the period

to covered by abstract No. Hard refined sugar (bulk). Per pound. Blackstrap or unaltered sirup (bulk)

Per gallon.
Soft refined sugar (bulk) No. 1.- Per pound.
Soft refined sugar (bulk) No. 2.. Do.
Soft refined sugar (bulk) No. 3.. Do.
Soft refined sugar (bulk) No. 4.. Do.
Soft refined sugar (bulk) No. 5.. Do.
Soft refined sugar (bulk) No. 6-- Do.
Soft refined sugar (bulk) No. 7-. Do.
Soft refined sugar (bulk) No. 8.- Do.
Soft reined sugar (bulk) No. 9.-

Do.
Soft refined sugar (bulk) No. 10. Do.
Soft refined sugar (bulk) No. 11. Do.
Soft refined sugar (bulk) No. 12. Do.
Soft refined sugar (bulk) No. 13. Do.
Soft reined sugar (bulk) No. 14. Do.
Soft refined sugar (bulk) No. 16. Do.
Soft refined sugar (bulk) No. 16. Do.
Miscellaneous
I,

(Official capacity) of the

do solemnly (Refinery) and truly declare that the values shown above are true to the best of my knowledge and belief, and can be verified by our records.

Date

(Signature) (15) The refiner shall file with each stract a statement, in the form pre"ibed, showing the average market lues of the products specified in the

stract:

(Signature)

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