CSMS Message: 94-000948

FERMENTED MALT LIQUORS), PROVIDED THERE IS COMPLIANCE WITH THE
REGULATIONS OF THIS SUBPART.
191.182 ZONE-RESTRICTED MERCHANDISE.
MERCHANDISE IN A FOREIGN TRADE ZONE FOR THE PURPOSES
SPECIFIED IN 191.181 SHALL BE GIVEN STATUS AS ZONE-RESTRICTED
MERCHANDISE ON PROPER APPLICATION (SEE 146.44 OF THIS CHAPTER).
191.183 ARTICLES MANUFACTURED OR PRODUCED IN THE UNITED
STATES.

(A) PROCEDURE FOR FILING DOCUMENTS. EXCEPT FOR THE
EVIDENCE OF EXPORTATION PROCEDURE, THE DRAWBACK PROCEDURES
PRESCRIBED IN THIS PART SHALL BE FOLLOWED AS APPLICABLE TO
DRAWBACK UNDER THIS SUBPART ON ARTICLES MANUFACTURED OR PRODUCED
IN THE UNITED STATES WITH THE USE OF IMPORTED OR SUBSTITUTED
MERCHANDISE, AND ON FLAVORING EXTRACTS OR MEDICINAL O TOILET
PREPARATIONS (INCLUDING PERFUMERY) MANUFACTURED OR PRODUCED WITH
THE USE OF DOMESTIC TAX-PAID ALCOHOL.
(B) NOTICE OF TRANSFER. (1) PROOF OF EXPORT. THE NOTICE
OF ZONE TRANSFER ON CUSTOMS FORM 7514 SHALL BE IN PLACE OF THE
DOCUMENTS UNDER SUBPART F OF THIS PART TO ESTABLISH THE
EXPORTATION.
(2) FILING PROCEDURES. THE NOTICE OF TRANSFER, IN
TRIPLICATE, SHALL BE FILED WITH THE DRAWBACK OFFICE PRIOR TO THE
TRANSFER OF THE ARTICLES TO THE ZONE, OR WITHIN 3 YEARS AFTER THE
TRANSFER OF THE ARTICLES TO THE ZONE. A NOTICE FILED AFTER THE
TRANSFER SHALL STATE THE FOREIGN TRADE ZONE LOT NUMBER.
(3) CONTENTS OF NOTICE. EACH NOTICE OF TRANSFER SHALL
SHOW THE:
(I) NUMBER AND LOCATION OF THE FOREIGN TRADE
ZONE;
(II) NUMBER AND KIND OF PACKAGES AND THEIR MARKS
AND NUMBERS;
(III) DESCRIPTION OF THE ARTICLES, INCLUDING
WEIGHT (GROSS AND NET), GAUGE, MEASURE, OR NUMBER; AND
(IV) NAME OF THE TRANSFEROR.
(C) ACTION OF DRAWBACK OFFICE ON THE NOTICE OF TRANSFER.
THE DRAWBACK OFFICE SHALL ASSIGN A NUMBER TO EACH NOTICE OF
TRANSFER, RETURN ONE COPY TO THE TRANSFEROR AND FORWARD ANOTHER
COPY TO THE ZONE OPERATOR AT THE FOREIGN TRADE ZONE.
(D) ACTION OF FOREIGN TRADE ZONE OPERATOR. AFTER ARTICLES
HAVE BEEN RECEIVED IN THE ZONE, THE ZONE OPERATOR SHALL CERTIFY
ON A COPY OF THE NOTICE OF TRANSFER THE RECEIPT OF THE ARTICLES
(SEE 191.184(D)(2)) AND FORWARD THE NOTICE TO THE TRANSFEROR OR
THE PERSON DESIGNATED BY THE TRANSFEROR. THE TRANSFEROR SHALL
VERIFY THAT THE NOTICE HAS BEEN CERTIFIED BEFORE FILING IT WITH
THE DRAWBACK CLAIM.
(E) DRAWBACK ENTRIES. DRAWBACK ENTRIES SHALL BE FILED ON
CUSTOMS FORM 331 TO INDICATE THAT THE MERCHANDISE WAS TRANSFERRED
TO A FOREIGN TRADE ZONE. THE "DECLARATION OF EXPORTATION" SHALL
BE MODIFIED AS FOLLOWS:
DECLARATION OF TRANSFER TO A
FOREIGN TRADE ZONE

I,________________(MEMBER OF FIRM, OFFICER REPRESENTING
CORPORATION, AGENT, OR ATTORNEY), OF __________________, DECLARE
THAT, TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE PARTICULARS OF
TRANSFER STATED IN THIS ENTRY, THE NOTICES OF TRANSFER, AND
RECEIPTS ARE CORRECT, AND THAT THE MERCHANDISE WAS TRANSFERRED TO
A FOREIGN TRADE ZONE FOR THE SOLE PURPOSE OF EXPORTATION,
DESTRUCTION, OR STORAGE, NOT TO BE RETURNED TO THE CUSTOMS
TERRITORY OF THE UNITED STATES FOR DOMESTIC CONSUMPTION.

DATED: ______________.

_____________________,
TRANSFEROR OR AGENT.

191.184 MERCHANDISE TRANSFERRED FROM CONTINUOUS CUSTOMS

CUSTODY.

(A) PROCEDURE FOR FILING CLAIMS. THE PROCEDURE DESCRIBED
IN SUBPART N OF THIS PART SHALL BE FOLLOWED AS APPLICABLE, FOR
DRAWBACK ON MERCHANDISE TRANSFERRED TO A FOREIGN TRADE ZONE FROM
CONTINUOUS CUSTOMS CUSTODY.
(B) DRAWBACK ENTRY. BEFORE THE TRANSFER OF MERCHANDISE
FROM CONTINUOUS CUSTOMS CUSTODY TO A FOREIGN TRADE ZONE, THE
IMPORTER OR A PERSON DESIGNATED IN WRITING BY THE IMPORTER FOR
THAT PURPOSE SHALL FILE WITH THE DRAWBACK OFFICE A DIRECT EXPORT
ENTRY ON CUSTOMS FORM 331 IN DUPLICATE. THE DRAWBACK OFFICE
SHALL FORWARD ONE COPY OF CUSTOMS FORM 331 TO THE ZONE OPERATOR
AT THE ZONE.
(C) CERTIFICATION BY ZONE OPERATOR. AFTER THE MERCHANDISE
HAS BEEN RECEIVED IN THE ZONE, THE ZONE OPERATOR SHALL CERTIFY ON
THE COPY OF CUSTOMS FORM 331 THE RECEIPT OF THE MERCHANDISE (SEE
PARAGRAPH (D)(2) OF THIS SECTION) AND FORWARD THE FORM TO THE
TRANSFEROR OR THE PERSON DESIGNATED BY THE TRANSFEROR. AFTER
EXECUTING THE CERTIFICATIONS PROVIDED FOR IN PARAGRAPH (D)(3) OF
THIS SECTION, THE TRANSFEROR SHALL RESUBMIT CUSTOMS FORM 331 TO
THE DRAWBACK OFFICE IN PLACE OF THE BILL OF LADING REQUIRED BY
191.156.
(D) MODIFICATION OF DRAWBACK ENTRY. (1) INDICATION OF
TRANSFER. CUSTOMS FORM 331 SHALL INDICATE THAT THE MERCHANDISE
IS TO BE TRANSFERRED TO A FOREIGN TRADE ZONE.
(2) ENDORSEMENT. THE TRANSFEROR OR PERSON DESIGNATED
BY THE TRANSFEROR SHALL ENDORSE CUSTOMS FORM 331 AS FOLLOWS, FOR
EXECUTION BY THE FOREIGN TRADE ZONE OPERATOR:
CERTIFICATION OF FOREIGN TRADE ZONE
OPERATOR

THE MERCHANDISE DESCRIBED IN THE ENTRY WAS RECEIVED FROM
__________ ON ____________, 19____; IN FOREIGN TRADE ZONE NO.
____________, (CITY AND STATE) EXCEPTIONS: __________.
_____________ (NAME AND TITLE)
BY _______________ (NAME OF OPERATOR)

(3) TRANSFEROR'S DECLARATION. THE TRANSFEROR SHALL
DECLARE ON CUSTOMS FORM 331 AS FOLLOWS:
TRANSFEROR'S DECLARATION

I, ______________ OF THE FIRM OF ______________, DECLARE
THAT THE MERCHANDISE DESCRIBED IN THIS ENTRY WAS DULY ENTERED AT
THE CUSTOMHOUSE ON ARRIVAL AT THIS PORT; THAT THE DUTIES THEREON
HAVE BEEN PAID AS SPECIFIED IN THIS ENTRY; AND THAT IT WAS
TRANSFERRED TO FOREIGN TRADE ZONE NO.____, LOCATED AT ________,
(CITY AND STATE) FOR THE SOLE PURPOSE OF EXPORTATION,
DESTRUCTION, OR STORAGE, NOT TO BE RETURNED TO THE CUSTOMS
TERRITORY OF THE UNITED STATES FOR DOMESTIC CONSUMPTION. I
FURTHER DECLARE THAT TO THE BEST OF MY KNOWLEDGE AND BELIEF, THIS
MERCHANDISE IS IN THE SAME QUANTITY, QUALITY, VALUE, AND PACKAGE,
UNAVOIDABLE WASTAGE AND DAMAGE EXCEPTED, AS IT WAS AT THE TIME OF
IMPORTATION; THAT NO ALLOWANCE NOR REDUCTION OF DUTIES HAS BEEN
MADE FOR DAMAGE OR OTHER CAUSE EXCEPT AS SPECIFIED IN THIS ENTRY;
AND THAT NO PART OF THE DUTIES PAID HAS BEEN REFUNDED BY DRAWBACK
OR OTHERWISE.

DATED:

(TRANSFEROR)

191.185 UNUSED MERCHANDISE DRAWBACK AND MERCHANDISE NOT
CONFORMING TO SAMPLE OR SPECIFICATION, SHIPPED WITHOUT
CONSENT OF THE CONSIGNEE, OR FOUND TO BE DEFECTIVE AS
OF THE TIME OF IMPORTATION.

(A) PROCEDURE FOR FILING CLAIMS. THE PROCEDURES DESCRIBED
IN SUBPART C OF THIS PART RELATING TO UNUSED MERCHANDISE
DRAWBACK, AND IN SUBPART D OF THIS PART RELATING TO REJECTED
MERCHANDISE, SHALL BE FOLLOWED AS APPLICABLE TO DRAWBACK UNDER
THIS SUBPART FOR UNUSED MERCHANDISE DRAWBACK AND MERCHANDISE THAT
IS EITHER NOT CONFORMING TO SAMPLE OR SPECIFICATION, SHIPPED
WITHOUT CONSENT OF THE CONSIGNEE, OR FOUND TO BE DEFECTIVE AS OF
THE TIME OF IMPORTATION.
(B) DRAWBACK ENTRY. BEFORE TRANSFER OF THE MERCHANDISE TO
A FOREIGN TRADE ZONE, THE IMPORTER OR A PERSON DESIGNATED IN
WRITING BY THE IMPORTER FOR THAT PURPOSE SHALL FILE WITH THE
DRAWBACK OFFICE AN ENTRY ON CUSTOMS FORM 331 IN DUPLICATE. THE
DRAWBACK OFFICE SHALL FORWARD ONE COPY OF CUSTOMS FORM 331 TO THE
ZONE OPERATOR AT THE ZONE.
(C) CERTIFICATION BY ZONE OPERATOR. AFTER THE MERCHANDISE
HAS BEEN RECEIVED IN THE ZONE, THE ZONE OPERATOR AT THE ZONE
SHALL CERTIFY ON THE COPY OF CUSTOMS FORM 331 THE RECEIPT OF THE
MERCHANDISE AND FORWARD THE FORM TO THE TRANSFEROR OR THE PERSON
DESIGNATED BY THE TRANSFEROR. AFTER EXECUTING THE CERTIFICATIONS
PROVIDED FOR IN PARAGRAPH (D)(3) OF THIS SECTION, THE TRANSFEROR
SHALL RESUBMIT CUSTOMS FORM 331 TO THE DRAWBACK OFFICE IN PLACE
OF THE BILL OF LADING REQUIRED BY 191.156.
(D) MODIFICATION OF DRAWBACK ENTRY. (1) INDICATION OF
TRANSFER. CUSTOMS FORM 331 SHALL INDICATE THAT THE MERCHANDISE
IS TO BE TRANSFERRED TO A FOREIGN TRADE ZONE.
(2) ENDORSEMENT. THE TRANSFEROR OR PERSON DESIGNATED
BY THE TRANSFEROR SHALL ENDORSE CUSTOMS FORM 331 AS FOLLOWS, FOR
EXECUTION BY THE FOREIGN TRADE ZONE OPERATOR:
CERTIFICATION OF FOREIGN TRADE ZONE
OPERATOR

THE MERCHANDISE DESCRIBED IN THIS ENTRY WAS RECEIVED FROM
_______________ ON ______________, 19 ____, IN FOREIGN TRADE ZONE
NO. ________, ________________ (CITY AND STATE) FOR THE SOLE
PURPOSE OF EXPORTATION, DESTRUCTION, OR STORAGE, NOT TO BE
RETURNED TO THE CUSTOMS TERRITORY OF THE UNITED STATES FOR
DOMESTIC CONSUMPTION. I FURTHER DECLARE THAT TO THE BEST OF MY
KNOWLEDGE AND BELIEF, SAID MERCHANDISE IS THE SAME IN QUANTITY,
QUALITY, VALUE, AND PACKAGE AS SPECIFIED IN THIS ENTRY; THAT NO
ALLOWANCE NOR REDUCTION IN DUTIES HAS BEEN MADE; AND THAT NO PART
OF THE DUTIES PAID HAS BEEN REFUNDED BY DRAWBACK OR OTHERWISE.

DATED:

_____________(TRANSFEROR)

191.186 PERSON ENTITLED TO CLAIM DRAWBACK.
THE PERSON NAMED IN THE FOREIGN TRADE ZONE OPERATOR'S
CERTIFICATION ON THE NOTICE OF TRANSFER OR THE DRAWBACK ENTRY, AS
APPLICABLE, SHALL BE CONSIDERED TO BE THE TRANSFEROR. DRAWBACK
MAY BE CLAIMED BY, AND PAID TO, THE TRANSFEROR, OR PAID TO THE
PERSON WHOM THE TRANSFEROR DIRECTS IN WRITING TO BE PAID.

COMMISSIONER OF CUSTOMS
APPROVED:

DEPUTY ASSISTANT SECRETARY OF THE TREASURY

APPENDIX

NOTE: THE ATTACHED APPENDIX IS NOT TO BE PUBLISHED IN THE
CODE
OF FEDERAL REGULATIONS.
PARALLEL REFERENCE TABLE

THIS TABLE SHOWS THE RELATION OF SECTIONS IN THE PROPOSED
REVISION OF PART 191 TO EXISTING PART 191.

________________________________________________________________

REVISED SECTION OLD SECTION
_________________________________________________________________

191.0.............................191.0.
191.0A............................NEW.
191.1.............................191.1.
191.2(A)..........................NEW.
191.2(B)..........................191.2(P).
191.2(C)..........................NEW.
191.2(D)..........................NEW.
191.2(E)..........................191.2(C).
191.2(F)..........................191.2(D).
191.2(G)..........................NEW.
191.2(H)..........................191.2(B).
191.2(I)..........................NEW.
191.2(J)..........................191.2(J).
191.2(K)..........................191.2(A).
191.2(L)..........................191.2(I).
191.2(M)..........................191.2(H).
191.2(N)..........................191.2(G).
191.2(O)..........................NEW.
191.2(P)..........................NEW.
191.2(Q)..........................191.2(F).
191.2(R)..........................NEW.
191.2(S)..........................NEW.
191.2(T)..........................NEW.
191.2(U)..........................191.2(M).
191.2(V)..........................191.2(N).
191.2(W)..........................191.2(E).
191.2(X)..........................191.2(O).
191.3.............................191.3.
191.4.............................191.11.
191.5.............................191.12.
191.6.............................191.13.
191.7.............................191.6.
191.8(A)..........................191.41.
191.8(B)(1).......................191.42(A).
191.8(B)(2)........................191.42(B).
191.8(C)..........................191.43.
191.8(D)..........................NEW.
191.8(E)..........................191.44
191.9(A)..........................191.21(A).
191.9(B)..........................191.21(C).
191.9(C)..........................191.21(B).
191.9(D)..........................191.21(D); 191.23(A).
191.9(E)(1).......................191.23(B).
191.9(E)(2).......................NEW.
191.9(F)..........................191.24.
191.9(G)..........................NEW.
191.9(H)(1).......................191.25(A) (B)(1).
191.9(H)(2).......................191.25(B)(2).
191.9(H)(3).......................191.25(C).
191.9(I)..........................191.26.
191.10(A).........................NEW.
191.10(B).........................NEW.
TO : ALL ABI BROKERS.
191.10(C).........................191.34(A).

191.10(D).........................191.34(B).
FROM : DALE SNELL
191.10(E).........................191.66(F).

191.11............................191.21(A)(2).
SUBJECT : DRAWBACK - DRAFT REGS.
191.11(B).........................191.66(B).

191.12(A).........................191.65(A).
DATE : 09/19/94
191.12(B).........................NEW.

191.12(C)(1)......................191.65(B).

191.12(C)(2)......................191.66(B).
NOTICE: THIS IS A DRAFT DOCUMENT
191.12(D).........................191.5.

191.12(E).........................191.62(A)(2)(I).

191.12(F).........................191.65(C).

191.12(G).........................191.65(D).
DEPARTMENT OF THE TREASURY
191.13............................191.27.
UNITED STATES CUSTOMS SERVICE
191.14............................NEW.

191.21............................191.4(A)(1).
19 CFR PARTS 7, 10, 145, 152, 159, 181, 191
191.22(A).........................191.4(A)(2).

191.22(B).........................191.32(C).
RIN 1515-
191.22(C).........................191.32(D).

191.22(D).........................NEW.
DRAWBACK
191.22(E).........................191.22(A)(5) 191.33.

191.23(A)-(C).....................NEW.
AGENCY: U.S. CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY.
191.23(D)(1)......................191.22(A)(2) 191.32(B).
ACTION: PROPOSED RULE.
191.23(D)(2)......................191.22(A)(1)(IV).
SUMMARY: THIS DOCUMENT PROPOSES TO AMEND THE CUSTOMS REGULATIONS
191.24(A).........................191.66(A).
IN ORDER TO IMPLEMENT THE EXTENSIVE AND SIGNIFICANT CHANGES TO
191.24(B).........................NEW.
THE DRAWBACK LAW OCCASIONED BY THE CUSTOMS MODERNIZATION PORTION
191.24(C)....................191.22(A)(4); 191.62(A)(2)(I).
OF THE NORTH AMERICAN FREE TRADE AGREEMENT IMPLEMENTATION ACT.
191.25(A)(1)......................191.22(A)(1).
IN ADDITION, THIS DOCUMENT PROPOSES TO GENERALLY REARRANGE AND
191.25(A)(1)(III).................191.22(A)(3).
REVISE THE CUSTOMS DRAWBACK REGULATIONS BASICALLY IN AN EFFORT TO
191.25(A)(2)......................191.22(B).
FURTHER SIMPLIFY AND IMPROVE THE EDITORIAL CLARITY OF THOSE
191.25(A)(3)......................191.22(C).
REGULATORY PROCEDURES DEALING PRIMARILY WITH THE MANUFACTURING
191.25(B).........................191.32(A).
AND UNUSED MERCHANDISE PROVISIONS, THESE BEING THE MOST COMMONLY
191.25(C).........................191.22(A)(2) 191.32(B).
USED TYPES OF DRAWBACK. HOWEVER, A NUMBER OF SUBSTANTIVE
191.25(D).........................191.21(A)(1); 191.22(D).
ADMINISTRATIVE CHANGES AND ADDITIONS ARE PROPOSED AS WELL WITH
191.25(E).........................191.5.
RESPECT TO THE REGULATORY PROCEDURES GOVERNING THESE PROVISIONS,
191.26(A) (B)..................191.62(A)(1); 191.62(A)(4).
FOR THE PURPOSE OF EXPEDITING THE FILING AND PROCESSING OF
191.26(C)(1)......................191.62(B)(1) (2).
DRAWBACK CLAIMS THEREUNDER, WHILE MAINTAINING EFFECTIVE CUSTOMS
191.26(C)(2)......................191.64.
ENFORCEMENT AND CONTROL OVER THE DRAWBACK PROGRAM.
191.26(D).........................191.62(B)(1)-(3).
DATE: COMMENTS MUST BE RECEIVED ON OR BEFORE (INSERT DATE 60
191.26(E).........................191.62(A)(2)(II).
DAYS FROM DATE OF PUBLICATION IN THE FEDERAL REGISTER).
191.26(F).........................191.65(A).
ADDRESS: COMMENTS (PREFERABLY IN TRIPLICATE) MUST BE SUBMITTED
191.26(G).........................191.62(C).
TO U.S. CUSTOMS SERVICE, ATTN: REGULATIONS BRANCH, FRANKLIN
191.26(H).........................NEW.
COURT, 1301 CONSTITUTION AVENUE, NW., WASHINGTON, D.C. 20229, AND
191.27(A).........................191.8(A); 191.21(A)(1)(V).
MAY BE INSPECTED AT THE REGULATIONS BRANCH, 1099 14TH STREET,
191.27(B).........................191.32(A).
NW., SUITE 4000, WASHINGTON, D.C.
191.27(C)(1)......................191.61.
FOR FURTHER INFORMATION CONTACT:
191.27(C)(2)......................191.23(C).
OPERATIONAL ASPECTS: BRUCE FRIEDMAN, OFFICE OF TRADE
191.31(A).........................191.4(A)(9).
OPERATIONS, (202-927-0260).
191.31(B) (C)...................191.8(B); 191.141(A).
LEGAL ASPECTS: WILLIAM G. ROSOFF, OFFICE OF REGULATIONS AND
191.31(D).........................191.4(A)(11).
RULINGS, (202-482-7040).
191.32............................191.141(H).
SUPPLEMENTARY INFORMATION:
191.33............................NEW.
BACKGROUND
191.34............................NEW.
DRAWBACK IS A REFUND OR REMISSION, IN WHOLE OR IN PART, OF A
191.35(A).......................191.65(A); 191.141(B) (E).
CUSTOMS DUTY, INTERNAL REVENUE TAX, OR FEE. THERE ARE A NUMBER
191.35(B)(1), (C), (D)..........191.65(B)-(D); 191.141(E).
OF DIFFERENT KINDS OF DRAWBACK AUTHORIZED UNDER LAW, INCLUDING
191.35(B)(2)......................NEW.
MANUFACTURING AND UNUSED MERCHANDISE DRAWBACK. THE STATUTE
191.36(A).........................191.141(A)(2).
PROVIDING FOR SPECIFIC TYPES OF DRAWBACK IS 19 U.S.C. 1313, THE
191.36(B).........................191.141(C).
IMPLEMENTING REGULATIONS FOR WHICH ARE CONTAINED IN PART 191,
191.36(C).........................191.64
CUSTOMS REGULATIONS (19 CFR PART 191).
191.37............................191.141(B).
THE NORTH AMERICAN FREE TRADE AGREEMENT IMPLEMENTATION ACT,
191.38............................191.141(F).
PUBLIC LAW 103-182 (DECEMBER 8, 1993), SPECIFICALLY TITLE VI
191.39............................191.141(C).
THEREOF, POPULARLY KNOWN AS THE CUSTOMS MODERNIZATION ACT,
191.40............................191.141(D).
SIGNIFICANTLY AMENDED CERTAIN CUSTOMS LAWS. IN PARTICULAR, 632
191.41............................191.141(G).
OF TITLE VI EFFECTED EXTENSIVE AND MAJOR AMENDMENTS TO THE
191.42............................191.64.
DRAWBACK LAW, 19 U.S.C. 1313.
191.43(A).........................191.5.
ACCORDINGLY, THIS DOCUMENT PROPOSES REGULATORY REVISIONS
191.43(B) (C)...................191.22(C); 191.141(E).
PRINCIPALLY TO PART 191 IN IMPLEMENTATION OF THESE STATUTORY
191.51............................191.142(A)(1).
CHANGES. IN ADDITION, THIS DOCUMENT PROPOSES TO GENERALLY
191.52............................191.142(B).
REARRANGE AND REVISE PART 191 LARGELY IN AN EFFORT TO FURTHER
191.53............................191.142(A)(2).
SIMPLIFY AND IMPROVE THE EDITORIAL CLARITY OF THOSE REGULATORY
191.54............................NEW.
PROCEDURES PRIMARILY DEALING WITH THE MANUFACTURING AND UNUSED
191.61............................191.10.
MERCHANDISE PROVISIONS, THESE BEING THE MOST COMMONLY USED TYPES
191.62(A).........................191.9.
OF DRAWBACK. HOWEVER, SEVERAL SUBSTANTIVE ADMINISTRATIVE CHANGES
191.62(B).........................NEW.
ARE BEING PROPOSED AS WELL WITH RESPECT TO THE REGULATORY
191.71............................191.51.
PROCEDURES GOVERNING THESE PROVISIONS, FOR THE PURPOSE OF
191.72............................191.52.
EXPEDITING THE FILING AND PROCESSING OF DRAWBACK CLAIMS
191.73............................191.54.
THEREUNDER, WHILE ENSURING THAT CUSTOMS HAS THE NECESSARY
191.74............................191.55.
ENFORCEMENT INFORMATION TO MAINTAIN EFFECTIVE ADMINISTRATIVE
191.75............................191.56.
OVERSIGHT OVER THE DRAWBACK PROGRAM. ALSO, MINOR CONFORMING
191.76............................191.67.
CHANGES OCCASIONED BY THE GENERAL REORGANIZATION OF PART 191 ARE
191.81............................191.71.
MADE WITH RESPECT TO OTHER PARTS OF THE CUSTOMS REGULATIONS
191.82............................191.73(A).
(19 CFR PARTS 7, 10, 145 AND 181).
191.83............................191.73(B).
THE MAJOR CHANGES TO PART 191 NECESSITATED BY STATUTE ARE
191.84............................191.7.
ADDRESSED BELOW. THEREAFTER, THE MAJOR ADMINISTRATIVE CHANGES
191.91............................191.53.
MADE TO PARTS 152, 159 AND 191 ARE OUTLINED.
191.92............................191.141(B)(2)(II).
MANUFACTURING DRAWBACK
191.93............................191.72.
UNDER THE DIRECT IDENTIFICATION MANUFACTURING DRAWBACK LAW,
191.101...........................191.81.
19 U.S.C. 1313(A), UPON THE EXPORTATION OF ARTICLES MANUFACTURED
191.102...........................191.82.
OR PRODUCED WITH THE USE OF IMPORTED, DUTY-PAID MERCHANDISE, 99
191.103...........................191.83.
OF THE DUTY SO PAID MAY BE REFUNDED AS DRAWBACK. UNDER
191.104...........................191.84.
SUBSTITUTION MANUFACTURING DRAWBACK, 19 U.S.C. 1313(B), IF
191.105...........................191.85.
IMPORTED, DUTY-PAID AND DOMESTIC OR DUTY-FREE MERCHANDISE OF THE
191.106...........................191.86.
SAME KIND AND QUALITY ARE USED IN THE MANUFACTURE OR PRODUCTION
191.111...........................191.91.
OF ARTICLES, THEN UPON THE EXPORTATION OF ANY SUCH ARTICLES, 99
191.112...........................191.92; 191.93.
OF THE DUTY SO PAID ON THE IMPORTED MERCHANDISE MAY BE REFUNDED
191.121...........................191.101.
AS DRAWBACK, NOTWITHSTANDING THAT NONE OF THE EXPORTED ARTICLES
191.122...........................191.102.
WAS MANUFACTURED WITH THE IMPORTED MERCHANDISE.
191.123...........................191.103.
SECTION 632 OF THE CUSTOMS MODERNIZATION ACT (HEREINAFTER
191.131...........................191.111.
632) AMENDED 1313(A) AND (B) TO PERMIT DRAWBACK ON ARTICLES
191.132...........................191.112.
DESTROYED UNDER CUSTOMS SUPERVISION, IN LIEU OF BEING EXPORTED.
191.133...........................191.113.
IN ADDITION, IT IS MADE CLEAR THAT FOR DRAWBACK TO ACCRUE, THE
191.141...........................191.121.
ARTICLES MANUFACTURED OR PRODUCED CANNOT BE USED IN THE UNITED
191.142...........................191.122.
STATES PRIOR TO THEIR EXPORTATION OR DESTRUCTION.
191.143...........................191.123.
REJECTED MERCHANDISE DRAWBACK
191.144...........................191.124.
SECTION 632 ALSO AMENDED THE REJECTED MERCHANDISE DRAWBACK
191.151...........................191.131.
LAW, 19 U.S.C. 1313(C). UNDER 1313(C), DRAWBACK (A 99 DUTY
191.151(A)(1).....................191.8(C).
REFUND) IS ALLOWABLE UPON THE EXPORTATION OF MERCHANDISE WHICH IS
191.152...........................191.132.
FOUND NOT TO CONFORM TO SAMPLE OR SPECIFICATIONS, OR WHICH IS
191.153...........................191.133.
SHIPPED WITHOUT THE CONSENT OF THE CONSIGNEE. SUCH MERCHANDISE
191.154...........................191.134.
PREVIOUSLY HAD TO BE RETURNED TO CUSTOMS CUSTODY FOR EXPORTATION,
191.155...........................191.135.
GENERALLY WITHIN 90 DAYS AFTER ITS RELEASE FROM GOVERNMENT
191.156...........................191.136.
CUSTODY UNLESS CUSTOMS EXTENDED THIS PERIOD.
191.157...........................191.137.
AS AMENDED BY 632, 1313(C) EXTENDS THE PERIOD FOR THE
191.158...........................191.138.
RETURN OF MERCHANDISE TO CUSTOMS CUSTODY TO 3 YEARS, PERMITS
191.159...........................191.139.
DESTRUCTION OF THE MERCHANDISE UNDER CUSTOMS SUPERVISION IN LIEU
191.161...........................191.151.
OF EXPORTATION, AND ALLOWS DRAWBACK IF THE MERCHANDISE IS
191.162...........................191.152.
DETERMINED TO HAVE BEEN DEFECTIVE AT THE TIME OF ITS IMPORTATION
191.163...........................191.153.
WITHOUT REFERENCE TO PURCHASE SPECIFICATIONS OR SAMPLES.
191.164...........................191.154.
UNUSED MERCHANDISE DRAWBACK
191.165...........................191.155.
FORMERLY, UNDER 19 U.S.C. 1313(J)(1), DRAWBACK (99 DUTY
191.166...........................191.156.
REFUND) WAS ALLOWABLE ON THE EXPORTATION, OR DESTRUCTION UNDER
191.167...........................191.157.
CUSTOMS SUPERVISION, OF IMPORTED MERCHANDISE WHICH WAS NOT USED
191.168...........................191.158.
IN THE UNITED STATES BEFORE EXPORTATION OR DESTRUCTION, AND WHICH
191.171...........................NEW.
WAS IN THE SAME CONDITION AT THE TIME OF EXPORTATION OR
191.172...........................NEW.
DESTRUCTION AS IT WAS WHEN IMPORTED. UNDER THE SUBSTITUTION
191.173...........................NEW.
PROVISION, 19 U.S.C. 1313(J)(2), A SIMILAR DRAWBACK WAS ALLOWABLE
191.174...........................NEW.
IF OTHER (FUNGIBLE) MERCHANDISE WAS INSTEAD EXPORTED, OR
191.175...........................NEW.
DESTROYED UNDER CUSTOMS SUPERVISION, PROVIDED THAT BEFORE
191.176...........................NEW.
EXPORTATION OR DESTRUCTION, THE FUNGIBLE MERCHANDISE WAS NOT USED
191.181...........................191.161.
IN THE UNITED STATES, WAS IN THE POSSESSION OF THE PARTY CLAIMING
191.182...........................191.162.
DRAWBACK, AND WAS IN THE SAME CONDITION AT THE TIME OF
191.183...........................191.163.
EXPORTATION OR DESTRUCTION AS WAS THE IMPORTED MERCHANDISE WHEN
191.184...........................191.164.
IMPORTED.
191.185...........................191.165.
SECTION 632 LIBERALIZED THESE PROVISIONS IN A NUMBER OF
191.186...........................191.166.
WAYS. FIRST, THE REQUIREMENT HAS BEEN ELIMINATED THAT THE

EXPORTED OR DESTROYED MERCHANDISE BE IN THE SAME CONDITION AS
_____________________________________________________
THE IMPORTED MERCHANDISE WHEN IMPORTED. SECOND, THE LIST OF
PARALLEL REFERENCE TABLE
INCIDENTAL OPERATIONS WHICH DO NOT CONSTITUTE A DISQUALIFYING USE
THIS TABLE SHOWS THE RELATION BETWEEN THE SECTIONS IN EXISTING
OF THE MERCHANDISE (TO THE EXTENT THAT SUCH OPERATIONS DO NOT
PART 191 TO THOSE IN THE PROPOSED REVISION OF PART 191.
AMOUNT TO A MANUFACTURE OR PRODUCTION) HAS BEEN GREATLY EXPANDED,

IN 19 U.S.C. 1313(J)(3). THESE INCLUDE, BUT ARE NOT LIMITED TO:
OLD SECTION REVISED SECTION
TESTING, CLEANING, REPACKING, INSPECTING, SORTING, REFURBISHING,
191.0............................191.0.
FREEZING, BLENDING, REPAIRING, REWORKING, CUTTING, SLITTING,
191.1............................191.1.
ADJUSTING, REPLACING COMPONENTS, RELABELING, DISASSEMBLING, AND
191.2(A).........................191.2(K).
UNPACKING.
191.2(B).........................191.2(H).
NOTABLY IN THIS REGARD, SHOULD A CLAIMANT FILE FOR DRAWBACK
191.2(C).........................191.2(E).
UNDER ONE PROVISION OF 1313, AND CUSTOMS BELIEVE THAT DRAWBACK
191.2(D).........................191.2(F).
IS MORE PROPERLY ALLOWABLE UNDER ANOTHER PROVISION THEREOF, THE
191.2(E).........................191.2(W).
CLAIM SHALL SIMPLY BE DEEMED FILED UNDER SUCH OTHER PROVISION AND
191.2(F).........................191.2(Q).
PROCESSED WITH DRAWBACK ACCORDINGLY. 19 U.S.C. 1313(R)(2), AS
191.2(G).........................191.2(N).
AMENDED BY 632.
191.2(H).........................191.2(M).
SUBSTITUTION UNUSED MERCHANDISE DRAWBACK
191.2(I).........................191.2(L).
IN ADDITION TO THE FOREGOING, A NUMBER OF ADDITIONAL
191.2(J).........................191.2(J).
STATUTORY CHANGES WERE MADE BY 632 WITH RESPECT TO THE
191.2(K).........................DELETED.
SUBSTITUTION PROVISION, 19 U.S.C. 1313(J)(2). THE SUBSTITUTED
191.2(L).........................DELETED.
MERCHANDISE EXPORTED OR DESTROYED FOR DRAWBACK NEED NO LONGER BE
191.2(M).........................191.2(U).
FUNGIBLE (COMMERCIALLY IDENTICAL) WITH THE IMPORTED MERCHANDISE.
191.2(N).........................191.2(V).
INSTEAD THE IMPORTED AND SUBSTITUTED MERCHANDISE MUST BE
191.2(O).........................191.2(X).
COMMERCIALLY INTERCHANGEABLE. THE LEGISLATIVE HISTORY OF 632
191.2(P).........................191.2(B).
STATES THAT IN DETERMINING WHETHER MERCHANDISE IS "COMMERCIALLY
191.3............................191.3
INTERCHANGEABLE", CUSTOMS SHOULD CONSIDER, BUT NOT BE LIMITED TO,
191.4(A)(1)......................191.21.
SUCH FACTORS AS GOVERNMENTAL AND RECOGNIZED INDUSTRIAL STANDARDS,
191.4(A)(2)......................191.22(A).
PART NUMBERS, TARIFF CLASSIFICATION AND RELATIVE VALUES. SUCH
191.4(A)(3)-(8)..................DELETED.
MERCHANDISE, TO BE COMMERCIALLY INTERCHANGEABLE, NEED NOT BE
191.4(A)(9)......................191.31(A).
INTERCHANGEABLE IN ALL SITUATIONS.
191.4(A)(10), (12)-(14)..........DELETED.
MOREOVER, THE PARTY ENTITLED TO CLAIM DRAWBACK UNDER
191.4(A)(11).....................191.31(D).
1313(J)(2), AS AMENDED BY 632, HAS NOW BEEN MORE PRECISELY
191.4(B).........................DELETED.
DEFINED. SUCH PARTY MUST EITHER BE THE IMPORTER OF THE IMPORTED
191.5.......................191.12(D); 191.25(E); 191.43(A).
MERCHANDISE, OR MUST RECEIVE FROM THE IMPORTER THE IMPORTED
191.6............................191.7.
MERCHANDISE, COMMERCIALLY INTERCHANGEABLE MERCHANDISE, OR ANY
191.7............................191.84.
COMBINATION THEREOF. HOWEVER, TO BE ENTITLED TO CLAIM DRAWBACK,
191.8(A).........................191.27(A).
THIS PARTY MUST STILL HAVE BEEN IN POSSESSION OF THE SPECIFIC
191.8(B).........................191.31(B).
SUBSTITUTED MERCHANDISE WHICH IS EXPORTED OR DESTROYED WITH
191.8(C).........................191.151(A)(1).
DRAWBACK THEREUNDER. IN THIS LATTER RESPECT, THE CONCEPT OF
191.9............................191.62(A).
POSSESSION UNDER 1313(J)(2), AS AMENDED BY 632, IS FURTHER
191.10...........................191.61.
ELUCIDATED, TO EXPRESSLY INCLUDE OWNERSHIP WHILE IN BAILMENT, IN
191.11...........................191.4.
LEASED FACILITIES, IN TRANSIT TO, OR IN ANY MANNER UNDER THE
191.12...........................191.5.
OPERATIONAL CONTROL OF, THE PARTY CLAIMING DRAWBACK.
191.13...........................191.6.
SUBSTITUTION OF FINISHED PETROLEUM DERIVATIVES
191.21(A)........................191.9(A).
AS AMENDED BY 632, DRAWBACK IS PAYABLE UNDER 1313(P) (19
191.21(A)(1).....................191.25(D).
U.S.C. 1313(P)), UPON THE TIMELY EXPORTATION OF AN ARTICLE WHICH
191.21(A)(2).....................191.11.
IS OF THE SAME KIND AND QUALITY AS A QUALIFIED ARTICLE. A
191.21(B)........................191.9(C).
QUALIFIED ARTICLE IS ESSENTIALLY EITHER AN IMPORTED, DUTY-PAID
191.21(C)........................191.9(B).
ARTICLE THAT WOULD BE ELIGIBLE FOR DRAWBACK UNDER 19 U.S.C.
191.21(D)........................191.9(D).
1313(J)(1), OR A MANUFACTURED ARTICLE THAT WOULD BE ELIGIBLE FOR
191.21(E)........................DELETED.
DRAWBACK UNDER 19 U.S.C. 1313(A) OR (B), SHOULD SUCH QUALIFIED
191.22(A)(1).....................191.25(A)(1).
ARTICLE ITSELF BE EXPORTED; FURTHERMORE, THE QUALIFIED ARTICLE,
191.22(A)(1)(IV).................191.23(D)(2).
TO BE SUCH, MUST BE DESCRIBED IN HEADINGS 2707, 2708, 2710-2715,
191.22(A)(1)(V)..................191.27(A).
2901, AND 2902, OR IN HEADINGS 3901-3914 (TO THE EXTENT THAT
191.22(A)(2).....................191.23(D)(1); 191.25(C).
THESE LATTER HEADINGS APPLY TO LIQUIDS, PASTES, POWDERS, GRANULES
191.22(A)(3).....................191.25(A)(1)(III).
AND FLAKES), OF THE HARMONIZED TARIFF SCHEDULE OF THE UNITED
191.22(A)(4).....................191.24(C).
STATES (HTSUS).
191.22(A)(5).....................191.22(E).
ALSO, FOR DRAWBACK TO ACCRUE UNDER 1313(P), THE EXPORTER
191.22(B)........................191.25(A)(2).
OF THE EXPORTED ARTICLE MUST HAVE IMPORTED THE QUALIFIED ARTICLE
191.22(C)........................191.25(A)(3).
OR HAVE MANUFACTURED IT UNDER 1313(A) OR (B); OR HAVE PURCHASED
191.22(D)........................191.25(D).
OR EXCHANGED, DIRECTLY OR INDIRECTLY, THE IMPORTED ARTICLE FROM
191.22(E)........................191.12(C).
AN IMPORTER, OR FROM A REFINERY OR FACILITY WHICH PRODUCED THE
191.23(A)........................191.9(D).
ARTICLE UNDER 1313(A) OR (B). IN ANY EVENT, THE QUALIFIED
191.23(B)........................191.9(E)(1).
ARTICLE MUST HAVE BEEN MANUFACTURED, IMPORTED, OR ACQUIRED BY THE
191.23(C)........................191.27(C)(2).
EXPORTER IN THE AFOREMENTIONED MANNER, IN A QUANTITY AT LEAST AS
191.23(D)........................DELETED.
GREAT AS THE QUANTITY OF THE EXPORTED ARTICLE. IN ADDITION, THE
191.24...........................191.9(F).
EXPORTED ARTICLE MUST BE EXPORTED DURING THE MONTHLY PERIOD IN
191.25(A)........................191.9(H)(1).
WHICH THE QUALIFIED ARTICLE IS MANUFACTURED OR PRODUCED UNDER
191.25(B)(1).....................191.9(H)(1).
1313(A) OR (B), OR WITHIN 180 DAYS AFTER THE CLOSE OF SUCH
191.25(B)(2).....................191.9(H)(2).
PERIOD; OR WITHIN 180 DAYS AFTER THE DATE OF ENTRY OF AN IMPORTED
191.25(C)........................191.9(H)(3).
QUALIFIED ARTICLE.
191.26...........................191.9(I).
TO BE OF THE SAME KIND AND QUALITY AS THE QUALIFIED ARTICLE,
191.27...........................191.13.
THE EXPORTED ARTICLE MUST FALL WITHIN THE SAME 8-DIGIT HTSUS
191.31...........................DELETED.
TARIFF CLASSIFICATION AS, OR BE COMMERCIALLY INTERCHANGEABLE
191.32(A)........................191.25(B).
WITH, THE QUALIFIED ARTICLE. THE DRAWBACK PAYABLE PURSUANT TO
191.32(B)........................191.25(C).
1313(P) IS 99 OF THE DUTY ATTRIBUTABLE TO THE QUALIFIED
191.32(C)........................191.22(B).
ARTICLE UNDER 19 U.S.C. 1313(A), (B), OR (J)(1), AS APPLICABLE.
191.32(D)........................191.22(C).
PACKAGING MATERIAL
191.33...........................191.22(E).
SECTION 632 ALSO AMENDED 19 U.S.C. 1313(J)(4), RECODIFYING
191.34(A)........................191.10(C).
THIS PROVISION AS 19 U.S.C. 1313(Q), TO ALLOW DRAWBACK (99 DUTY
191.34(B)........................191.10(D).
REFUND) ON IMPORTED MATERIAL USED TO PACKAGE OR REPACKAGE GOODS
191.41...........................191.8(A).
THAT ARE EXPORTED OR DESTROYED UNDER CUSTOMS SUPERVISION AND ARE
191.42(A)........................191.8(B)(1).
ELIGIBLE FOR DRAWBACK UNDER THE MANUFACTURING, REJECTED OR UNUSED
191.42(B)........................191.8(B)(2).
MERCHANDISE DRAWBACK PROVISIONS (19 U.S.C. 1313(A), (B), (C), OR
191.43...........................191.8(C).
(J)). DRAWBACK IS PAYABLE UNDER THE PARTICULAR PROVISION TO
191.44...........................191.8(E).
WHICH THE PACKAGED GOODS THEMSELVES ARE SUBJECT.
191.45...........................DELETED.
SUCCESSORSHIP UNDER 19 U.S.C. 1313(B) AND (J)(2)
191.51...........................191.71.
UNDER SUBSTITUTION MANUFACTURING DRAWBACK, 19 U.S.C.
191.52...........................191.72.
1313(B), THE PARTY MANUFACTURING THE ARTICLES ON WHICH DRAWBACK
191.53...........................191.91.
IS CLAIMED MUST HAVE ALSO USED IN MANUFACTURE THE IMPORTED, DUTY-
191.54...........................191.73.
PAID MERCHANDISE WHICH FORMS THE BASIS FOR THE CLAIM. SIMILARLY,
191.55...........................191.74.
UNDER THE SUBSTITUTION UNUSED MERCHANDISE PROVISION, 19 U.S.C.
191.56...........................191.75.
1313(J)(2), IN PERTINENT PART, THE DRAWBACK CLAIMANT MUST HAVE
191.57...........................DELETED.
EITHER IMPORTED THE DUTY-PAID MERCHANDISE, OR RECEIVED FROM THE
191.61...........................191.26(C)(1); 191.27(C)(1).
IMPORTER THE IMPORTED MERCHANDISE, COMMERCIALLY INTERCHANGEABLE
191.62(A)(1).....................191.26(A) (B).
MERCHANDISE, OR ANY COMBINATION THEREOF (IN ADDITION TO
191.62(A)(2)(I)..................191.24(C).
POSSESSING THE EXPORTED OR DESTROYED MERCHANDISE ON WHICH
191.62(A)(2)(II).................191.26(E).
DRAWBACK IS CLAIMED).
191.62(A)(3).....................DELETED.
SECTION 632 ADDS A NEW PROVISION, CODIFIED AS 19 U.S.C.
191.62(A)(4).....................191.26(A).
1313(S), WHICH, UNDER CERTAIN CONDITIONS, AUTHORIZES A BUSINESS
191.62(B)(1)-(3).................191.26(D).
ENTITY (THE SUCCESSOR) TO OBTAIN THE PRE-EXISTING DRAWBACK
191.62(C)........................191.26(G).
RIGHTS, WHETHER VESTED OR CONTINGENT, OF ANOTHER PARTY (THE
191.62(D)........................DELETED.
PREDECESSOR) IN THE COURSE OF EITHER ACQUIRING ALL OR
191.63...........................DELETED.
SUBSTANTIALLY ALL OF THE RIGHTS AND LIABILITIES OF SUCH PARTY, OR
191.64......................191.26(C)(2); 191.36(C); 191.42.
ACQUIRING THE ASSETS AND BUSINESS INTERESTS OF A SINGLE PLANT,
191.65(A).................191.12(A); 191.26(F); 191.35(A).
DIVISION OR OTHER BUSINESS UNIT OF SUCH PARTY, PROVIDED THE VALUE
191.65(B)........................191.12(C)(1).
OF THE TRANSFERRED PROPERTY (REAL AND PERSONAL) AS WELL AS
191.65(C)........................191.12(F).
INTANGIBLES, EXCEEDS THE VALUE OF THE DRAWBACK RIGHTS.
191.65(D)........................191.12(G).
AS A RESULT, IN MANUFACTURING DRAWBACK, 1313(B), THIS
191.65(B)-(D)....................191.35(B)(1), (C), (D).
ENABLES A COMPANY TO SATISFY THE "ONE MANUFACTURER" RULE. DUTY-
191.66(A)........................191.24(A).
PAID MERCHANDISE USED IN MANUFACTURE BY THE PREDECESSOR BEFORE
191.66(B)........................191.11(B).
THE DATE OF ACQUISITION (THE SUCCESSION) MAY THUS FORM A BASIS
191.66(C)........................DELETED.
FOR DRAWBACK ON ARTICLES MANUFACTURED BY THE SUCCESSOR AFTER THE
191.66(D)........................191.12(C)(2).
DATE OF SUCCESSION. THE USE OF THE DUTY-PAID MERCHANDISE BY THE
191.66(E)........................DELETED.
PREDECESSOR IS IMPUTED TO THE SUCCESSOR.
191.66(F)........................191.10(E).
LIKEWISE, IN SUBSTITUTION UNUSED MERCHANDISE DRAWBACK,
191.67...........................191.76.
1313(J)(2), UNDER THE GENERAL CIRCUMSTANCES OUTLINED ABOVE,
191.71...........................191.81.
DUTY-PAID MERCHANDISE IMPORTED BY THE PREDECESSOR BEFORE THE DATE
191.72...........................191.93.
OF SUCCESSION MAY FORM A BASIS FOR DRAWBACK ON EXPORTED OR
191.73(A)........................191.82.
DESTROYED MERCHANDISE POSSESSED BY THE SUCCESSOR AFTER THE DATE
191.73(B)........................191.83.
OF SUCCESSION. THE IMPORTATION OF THE DUTY-PAID MERCHANDISE IS
191.81...........................191.101.
IMPLICITLY ASCRIBED TO THE SUCCESSOR.
191.82...........................191.102.
SIMILARLY, COMMERCIALLY INTERCHANGEABLE MERCHANDISE RECEIVED
191.83...........................191.103.
BY A "PREDECESSOR" BEFORE THE DATE OF SUCCESSION (19 U.S.C.
191.84...........................191.104.
1313(S)(2)(B)) COULD BECOME THE BASIS FOR DRAWBACK ON SUBSTITUTED
191.85...........................191.105.
MERCHANDISE POSSESSED BY THE SUCCESSOR AFTER THE DATE OF
191.86...........................191.106.
SUCCESSION. ( IN THIS REGARD, IT MUST BE OBSERVED THAT
191.91...........................191.111.
1313(S)(2)(B) USES THE TERM "SUCCESSOR" HERE. HOWEVER, AS THUS
191.92, 191.93...................191.112.
WORDED, THIS STATUTORY PROVISION, TAKEN LITERALLY, IS EITHER
191.101..........................191.121.
POINTLESS OR PLAINLY MEANINGLESS. BEFORE THE DATE OF SUCCESSION,
191.102..........................191.122.
FOR EXAMPLE, THERE CAN LOGICALLY BE NO "SUCCESSOR". HENCE,
191.103..........................191.123.
CUSTOMS BELIEVES THAT THE TERM "PREDECESSOR" IS WHAT IS CLEARLY
191.111..........................191.131.
INTENDED IN THIS CONTEXT, AND CUSTOMS PROPOSED REGULATION IN THIS
191.112..........................191.132.
MATTER REFLECTS THIS CONSTRUCTION. VIEWING 1313(S)(2)(B) IN
191.113..........................191.133.
PARI MATERIA WITH ITS COMPANION PROVISION, 19 U.S.C.
191.121..........................191.141.
1313(J)(2)(C)(II)(II), PEREMPTORILY CONFIRMS THE CORRECTNESS OF
191.122..........................191.142.
THIS CONSTRUCTION.)
191.123..........................191.143.
MAJOR ADMINISTRATIVE CHANGES
191.124..........................191.144.
THE PROPOSED REVISION OF PART 191 ALSO PRESENTS SEVERAL
191.131..........................191.151.
SUBSTANTIVE ADMINISTRATIVE CHANGES AND ADDITIONS TO THE
191.132..........................191.152.
REGULATORY PROCEDURES PRINCIPALLY GOVERNING THE MANUFACTURING AND
191.133..........................191.153.
UNUSED MERCHANDISE PROVISIONS (19 U.S.C. 1313(A), (B), AND (J)).
191.134..........................191.154.
ACCORDINGLY, TO STREAMLINE THE ADMINISTRATION OF DRAWBACK IN
191.135..........................191.155.
THESE AREAS, AND IN CONSIDERATION OF THE PREVAILING PRINCIPLE OF
191.136..........................191.156.
INFORMED COMPLIANCE, THE FORMS FOR THE CERTIFICATES OF
191.137..........................191.157.
MANUFACTURE AND OR DELIVERY ARE PROPOSED TO BE ELIMINATED.
191.138..........................191.158.
"AFFIDAVITS" CONTAINING BASICALLY THE SAME INFORMATION AS
191.139..........................191.159.
REQUIRED ON THE CERTIFICATES WOULD HAVE TO BE PREPARED UNDER THE
191.141(A).......................191.31(B) (C).
SAME CIRCUMSTANCES, BUT NO SPECIFIC FORM OR FORMAT WOULD BE
191.141(A)(2)....................191.36(A).
PRESCRIBED THEREFOR. ALONG THESE SAME LINES, THE NOTICE OF
191.141(B).......................191.35(A); 191.37.
EXPORTATION FORM (CUSTOMS FORM 7511) WOULD ALSO BE ELIMINATED,
191.141(C).......................191.39; 191.36(B).
AND THE DRAWBACK ENTRY FORMS WOULD BE CONSOLIDATED INTO ONE FORM
191.141(D).......................191.40.
(CUSTOMS FORM 331). FURTHERMORE, A NEW FORM WOULD BE DEVISED ON
191.141(E).......................191.35; 191.43(B) (C).
WHICH A PARTY WOULD GIVE ADVANCE NOTICE OF INTENT TO EXPORT OR
191.141(F).......................191.38.
DESTROY MERCHANDISE OR ARTICLES FOR DRAWBACK PURPOSES.
191.141(G).......................191.41.
MOREOVER, DRAWBACK CLAIMS SUBMITTED TO CUSTOMS WOULD BE
191.141(H).......................191.32.
UNACCOMPANIED BY DOCUMENTARY EVIDENCE OF IMPORT, EXPORT, AND
191.142(A)(1)....................191.51.
APPROPRIATE MANUFACTURE AND OR DELIVERY AFFIDAVITS. SUCH
191.142(A)(2)....................191.53.
DOCUMENTS WOULD HAVE TO BE LISTED AND IDENTIFIED ON THE CLAIM,
191.142(B).......................191.52.
AND THEIR ACTUAL PRODUCTION AS PART OF THE CLAIM COULD BE
191.151..........................191.161.
SPECIFICALLY REQUESTED BY CUSTOMS UPON REASONABLE NOTICE.
191.152..........................191.162.
OTHERWISE, THESE DOCUMENTS WOULD HAVE TO BE GENERATED BY THE
191.153..........................191.163.
APPLICABLE PARTY AND RETAINED BY THE CLAIMANT AND OR BY SUCH
191.154..........................191.164.
PARTY (E.G., THE IMPORTER, EXPORTER, POSSESSOR). RECORDS
191.155..........................191.165.
SUPPORTING THE INFORMATION CONTAINED IN THESE DOCUMENTS WOULD, OF
191.156..........................191.166.
COURSE, ALSO HAVE TO BE MAINTAINED BY THE CLAIMANT AND OR BY THE
191.157..........................191.167.
OTHER PARTIES.
191.158..........................191.168.
DRAWBACK APPLICATIONS AND CLAIMS WOULD HAVE TO BE FILED WITH
191.161..........................191.181.
THE DRAWBACK OFFICE LOCATED CLOSEST TO THE CLAIMANT'S PRINCIPAL
191.162..........................191.182.
OFFICE, UNLESS UPON REQUEST FOR GOOD CAUSE, CUSTOMS HEADQUARTERS
191.163..........................191.183.
APPROVED FILING ELSEWHERE. IF FOUND COMPLETE AND ERROR-FREE,
191.164..........................191.184.
DRAWBACK CLAIMS WOULD BE PROCESSED AND APPROVED AT SUCH OFFICE
191.165..........................191.185.
WITH "FINAL PAYMENT". THE TERM "LIQUIDATION" WOULD NO LONGER BE
191.166..........................191.186.
USED IN RELATION TO DRAWBACK, ALTHOUGH THE PROCEDURE FOR "FINAL

PAYMENT" OF A DRAWBACK CLAIM WOULD OPERATE IN ESSENTIALLY THE
SAME MANNER (19 CFR PART 159).
IN ORDER TO PROVIDE AN ADDITIONAL MEASURE OF CUSTOMS
OVERSIGHT AND CONTROL REGARDING THE UNUSED AND REJECTED
MERCHANDISE DRAWBACK LAWS, 19 U.S.C. 1313(J) AND (C), IT IS
PROPOSED TO REQUIRE THAT A CONTRACT FOR THESE TYPES OF DRAWBACK
BE SUBMITTED TO CUSTOMS FOR REVIEW AND APPROVAL. SIMILAR TO THE
CONTRACT REQUIRED IN MANUFACTURING DRAWBACK, THE CONTRACT FOR
UNUSED OR REJECTED MERCHANDISE DRAWBACK WOULD PROVIDE DETAILED
INFORMATION ABOUT THE APPLICANT, THE KIND OF BUSINESS IN WHICH
ENGAGED, THE PARTICULAR MERCHANDISE INVOLVED (IMPORTED, EXPORTED,
DESTROYED, AND SUBSTITUTED), AS WELL AS THE RECORDS TO BE KEPT TO
SUPPORT CLAIMS FOR DRAWBACK IN RELATION THERETO. CONTRACTS UNDER
1313(C) AND (J)(1) WOULD BE REVIEWED AND APPROVED BY THE
CUSTOMS FIELD DRAWBACK OFFICE. CONTRACTS UNDER 1313(J)(2), ON
THE OTHER HAND, WOULD BE SENT TO CUSTOMS HEADQUARTERS FOR REVIEW
AND APPROVAL, INCLUDING A DETERMINATION AS TO THE COMMERCIAL
INTERCHANGEABILITY OF THE IMPORTED AND SUBSTITUTED MERCHANDISE
THEREUNDER.
IN RECOGNITION OF THE REALITIES OF THE MARKETPLACE, IT IS
FURTHER PROPOSED TO REDUCE THE TIME FRAME FROM THE CURRENT PERIOD
OF 5 WORKING DAYS TO 2 WORKING DAYS FROM THE DATE OF INTENDED
EXPORTATION, WITHIN WHICH PRIOR NOTICE OF INTENT TO EXPORT,
UNLESS WAIVED, MUST BE GIVEN TO CUSTOMS FOR UNUSED MERCHANDISE
DRAWBACK, 19 U.S.C. 1313(J). UNLESS THE CLAIMANT SHOULD BE
ADVISED BY CUSTOMS TO THE CONTRARY DURING THIS 2-DAY PERIOD, THE
SUBJECT MERCHANDISE COULD THEREAFTER BE EXPORTED WITHOUT DELAY.
ADDITIONALLY, DETAILED PROVISIONS ARE PROPOSED TO BE
INCLUDED IN THE REGULATIONS REGARDING THE APPLICATION TO OBTAIN A
WAIVER OF THE REQUIREMENT OF GIVING PRIOR NOTICE OF INTENT TO
EXPORT UNDER THE UNUSED MERCHANDISE LAW, 1313(J), AS WELL AS
THE APPLICATION PROCESS TO SECURE APPROVAL OF THE PRIVILEGES OF
USING THE EXPORT SUMMARY AND ACCELERATED PAYMENT PROCEDURES UNDER
THE MANUFACTURING AND UNUSED MERCHANDISE PROVISIONS ( 1313(A),
(B), AND (J)),