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fe amendment, if that action is wardated. If entries are liquidated at more in one port, the supplemental state‚nt shall identify all such ports and the lector at the port first listed shall is

the amendment. The foregoing cedure shall also apply to applicaans for amendments under section 313 #1, (d), or (g), Tariff Act of 1930, as mended, but the supplemental state

nt in such case shall be submitted ough the customs agent in charge the Commissioner of Customs, except provided in subparagraph (1), of this ragraph. No drawback shall be alred on articles exported before the te on which the application was reved by the collector or deputy collector less specifically authorized by the Buu, or by the collector in cases within E provisions of § 22.6 or of this paraiph.

(1) Supplemental statements cover

operations under section 313 (b), (d), (g), Tariff Act of 1930, as amended, ich are limited to (i) a change in loition of the factory of the manufacrrer or producer; (ii) an additional facy at which the methods followed and ords maintained are the same as those another factory operating under an isting drawback rate of the manufacrer or producer; (iii) a change in name the manufacturer or producer; (iv) e succession by a sole proprietorship, rtnership, or corporation to the drawck operations of a manufacturer or oducer; or (v) any combination of the Eregoing changes, shall be processed in e manner provided in this paragraph

for supplemental statements covergamendments under section 313(a), triff Act of 1930.

(p) When a rate of drawback provides at the drawback allowance shall be termined on the basis of a schede filed by the manufacturer or proicer showing the quantity of imported aterial used or appearing in each unit finished articles, and the rate auorizes the filing of supplemental hedules showing changes in the quanty of imported materials used or apearing in each unit, or different styles · capacities of containers, such suppleental schedules shall be filed with the llector or deputy collector of customs. rawback may be allowed on the articles vered by a supplemental schedule after has been verified by an investigating ficer and approved by the collector.

(q) In cases where the drawback allowance is determined on a quantityused or appearing-in basis, collectors of customs may request, for the information of liquidating officers in addition to the information required to be filed with the drawback entry, a supplemental advisory schedule showing the quantity of importing merchandise used or appearing in each unit of finished articles. Such schedules shall be filed with the collector or deputy collector of customs. Drawback may be allowed on articles covered by a supplemental advisory schedule after it has been verified by an investigating officer and approved by the collector.

[28 F.R. 14778, Dec. 31, 1963, as amended by T.D. 56288, 29 F.R. 14493, Oct. 22, 1964]

§ 22.5 Identification of imported merchandise and ascertainment of quantities for allowance of drawback when substituted merchandise is used.

(a) Articles manufactured or produced in accordance with section 313(b), Tariff Act of 1930, as amended, shall be subject to the applicable provision of this part and the records of the manufacturer or producer shall show:

(1) The quantity, identity, kind, and quality of the duty-paid merchandise or of other articles manufactured or produced under drawback regulations (all of the foregoing hereinafter referred to as designated merchandise) designated as the basis for the allowance of drawback on the exported articles;

(2) That such designated merchandise was used in the manufacture or production of articles by the manufacturer or producer of the exported articles within 3 years after the date on which it was received by such manufacturer or producer;

(3) That the exported articles on which drawback is claimed were manufactured or produced either with the use of (i) the designated merchandise, (ii) other merchandise of the same kind and quality as the designated merchandise, or (iii) any combination of the foregoing;

(4) That the exported articles were manufactured or produced within 3 years after the date on which the designated merchandise was received by the manufacturer or producer of the exported articles;

(5) That duty-free or domestic merchandise of the same kind and quality

as the designated merchandise was used by the manufacturer or producer of the exported articles within 3 years after the date on which the designated merchandise was received by such manufacturer or producer; and

(6) The quantity of merchandise of the same kind and quality as designated merchandise, used in the manufacture or production of the exported articles.

(b) When valuable wastes are incurred in manufacture or production and the manufacturer or producer has not limited his claims to the quantity of merchandise appearing in the articles manufactured or produced for exportation with benefit of drawback, the records shall show the quantity and value of the merchandise used in the manufacture or production of the articles and the quantity and value of the waste incurred in order that the deduction provided for in § 22.4(a) may be made in liquidation.

(c) Duty-paid merchandise or articles manufactured or produced under drawback regulations which have been used at one plant of a manufacturer or producer within 3 years after the date on which such material was received by such manufacturer or producer may be designated as the basis for the allowance of drawback on articles manufactured or produced in accordance with the regulations in this part at other plants of the same manufacturer or producer.

(d) Drawback shall be allowed although the exported articles are not of the same kind and quality as the articles which were manufactured or produced with the use of the designated merchandise, provided such exported articles were manufactured or produced with the use of merchandise of the same kind and quality as the designated merchandise.

(e) For purposes of compliance with paragraph (a) (2) of this section, the use of domestic crude petroleum taken in exchange for imported crude petroleum in conformity with Presidential Proclamation No. 3279 of March 10, 1959 (3 CFR, 1959 Supp.) and the Oil Import Regulations issued thereunder (32A CFR Ch. XI), shall constitute use of the imported crude petroleum, provided no certificate of delivery on customs Form 7543 is issued covering such imported crude petroleum.

§ 22.6 General drawback rates in effect approval of drawback statements collectors.

(a) Drawback statements; filing an approval at one port. Each manufa turer or producer of articles covere by a drawback rate in this sectio shall submit through the customs agent in charge to the collector of customs the port where drawback entries will filed a statement in duplicate describin the methods used in the manufacturin or production of the products involve and setting forth the records it agrees keep for the purpose of complying wit the drawback law and regulations an for providing all the data required for th proper liquidation of certificates of man ufacture and drawback entries file hereunder. If the statement shows tha the methods and records described there in enable the manufacturer or produce to comply with the law and regulation and if the facts developed by the investi gation so warrant, the collector shal approve the statement and promp notify the applicant, in writing, of suc action.

(b) Drawback statements; filing an approval at more than one port. I cases where the statement provides fo the filing of drawback entries at two d more ports, the statement in duplicat shall be submitted through the custom agents in charge to the collector each of the ports named. In such cas the collector at the port first listed in the statement shall approve the statement if that action is warranted and is con curred in by the collectors at the othe ports named, and shall promptly notif the applicant, in writing, of such action

(c) Drawback statements; supple mental. Supplemental statements co ering changes in statements filed unde this section shall be handled in accord ance with the provisions of paragraph (a) and (b) of this section.

(d) Applicability of other drawbac provisions to general rates. The allow ance of drawback on articles covered by drawback rate in this section shall be subject to compliance with the applica ble provisions of this part.

(e) Bags and meat wrappers. Draw back may be allowed on the exportation of bags or meat wrappers manufactured with the use of imported burlap or other textile material, subject to the following special regulations:

(1) Each lot of imported material re ceived by a manufacturer shall be given

tot number and kept separate from er 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 Il be filed covering each manufacturlot or period of manufacture.

2) All bags or meat wrappers manutured for the account of the same exIter 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 orted bags or meat wrappers, unless manufacturer desires an allowance waste and so specifies in his statent. 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 ing each period of manufacture, and I value of such waste, if any; and in idation the quantity of imported mafal which may be used as the basis for allowance of drawback shall be reed by the quantity of imported maial which the value of the waste will lace.

f) Sugar and sirups; substitution. awback 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 m raw sugar, subject to the following ecial regulations:

(1) The drawback allowance shall not ceed 99 percent of the duty paid on a antity of raw sugar designated by the iner which contains a quantity of crose 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 a 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 suga or sirup so marked are repacked in other containers, the new containe shall be marked with the marks wh appeared on the original containers an a supplemental statement covering su repacking and remarking shall be fil with the collector. If sirups from m than one lot are stored in the same tan the refinery records shall show the finery manufacture number and t quantity of sirup from each lot contain in such tank.

(14) An abstract from the foregoir records covering manufacturing perio of not less than 28 nor more than 35 day unless a different period shall have bee authorized, shall be filed when drawbac is to be claimed on any part of the fined sugar or sirup manufactured du ing such period. Such abstract shall filed by each refiner with the collect of customs at New York, except as to fineries located in California, Louisian Puerto Rico, or Hawaii, for which abstracts shall be filed respectively wit the collectors at San Francisco, New O leans, San Juan, or Honolulu. The c 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, sh issue extracts therefrom for use at oth ports where drawback entries are fil covering exportations made of such fined sugars and sirups, and shall deb such records with the quantities covere by such extracts. The abstracts filed each refinery shall be consecutively num bered by the refiner, shall be signed the head refiner or superintendent his first assistant, and shall be in the fo lowing form:

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Market values of refined sugars and sirup for the period

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covered by abstract No. Hard refined sugar (bulk). Blackstrap or unfiltered sirup

(bulk)

Soft refined sugar (bulk) No. 1. Soft refined sugar (bulk) No. 2-Soft refined sugar (bulk) No. 3-Soft refined sugar (bulk) No. 4-Soft refined sugar (bulk) No. 5.. Soft refined sugar (bulk) No. 6-Soft refined sugar (bulk) No. 7-Soft refined sugar (bulk) No. 8-Soft refined sugar (bulk) No. 9.Soft refined sugar (bulk) No. 10Soft refined sugar (bulk) No. 11. Soft refined sugar (bulk) No. 12Soft refined sugar (bulk) No. 13. Soft refined sugar (bulk) No. 14. Soft refined sugar (bulk) No. 15. Soft refined sugar (bulk) No. 16Miscellaneous.

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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)

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