CSMS Message: 94-000961

TO : ALL ABI BROKERS.

FROM : ANGELA M DOWNEY

SUBJECT : DRAWBACK-MODIFICATION-TD 94-60

DATE : 09/23/94

(T.D. 94-75)

REQUIRED INFORMATION ON DRAWBACK CLAIMS

AGENCY: U.S. CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY.
ACTION: NOTICE OF MODIFICATION OF T.D 94-60.
SUMMARY: THIS NOTICE SERVES TO CONFIRM, AND CONTINUE, THE
PRACTICE THAT ACCELERATED PAYMENTS OF DRAWBACK MAY BE ISSUED
BASED ON UNLIQUIDATED IMPORT ENTRIES. ALSO, AS RECOGNIZED IN THE
CUSTOMS DUTY DRAWBACK REGULATIONS, DRAWBACK CLAIMS MAY BE
LIQUIDATED BASED UPON UNLIQUIDATED IMPORT ENTRIES. TO THIS
EXTENT, T.D. 94-60, WHICH WAS PUBLISHED IN THE CUSTOMS BULLETIN
ON JULY 27, 1994, IS HEREBY MODIFIED ACCORDINGLY. ALSO,
T.D. 94-60 IS FURTHER MODIFIED IN PART TO MAKE CLEAR THAT
DRAWBACK CLAIMS BASED UPON CERTIFICATES OF DELIVERY OR
CERTIFICATES OF MANUFACTURE (CD'S OR CM'S) MUST REFERENCE THE CD
OR CM DESIGNATION IF THE IMPORT ENTRY INFORMATION IS UNAVAILABLE.

DRAWBACK CLAIMANTS THAT HAVE CONTINUOUS TRANSACTION BONDS ON FILE
WITH BOTH ACTIVITY CODES "1" AND "1A" CHECKED MUST FILE A
SEPARATE DRAWBACK CONTINUOUS TRANSACTION BOND WITH ACTIVITY CODE
"1A" FOR THE AMOUNT OF DRAWBACK THEY EXPECT TO RECEIVE IN A YEAR.
EFFECTIVE DATE: OCTOBER 1, 1994.
FOR FURTHER INFORMATION CONTACT:
BRUCE FRIEDMAN, OFFICE OF TRADE OPERATIONS, (202) 927-0916.
SUPPLEMENTARY INFORMATION:
BACKGROUND
CUSTOMS PUBLISHED T.D. 94-60 IN THE CUSTOMS BULLETIN ON
JULY 27, 1994, IN PART ADVISING INTERESTED PARTIES THAT, AS OF
OCTOBER 1, 1994, CERTAIN INFORMATION, AS SET FORTH IN PARAGRAPHS

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(A)-(D) THEREOF, WOULD BE REQUIRED ON DRAWBACK CLAIMS FILED WITH
THE AGENCY. IN PARTICULAR, IN PARAGRAPH (C) THEREOF, IT WAS
STATED THAT A DRAWBACK CLAIM WOULD HAVE TO BE BASED ON A
"LIQUIDATED" IMPORT ENTRY.
HOWEVER, ACCELERATED PAYMENTS OF DRAWBACK MAY CONTINUE TO BE
ISSUED BASED ON UNLIQUIDATED IMPORT ENTRIES. FURTHERMORE,
DRAWBACK CLAIMS ARE, AND WILL CONTINUE TO BE, LIQUIDATED BASED ON

UNLIQUIDATED IMPORT ENTRIES IF THE DRAWBACK CLAIMANT AND ANY
OTHER PARTY RESPONSIBLE FOR THE PAYMENT OF LIQUIDATED IMPORT
DUTIES EACH FILES A WRITTEN REQUEST FOR THE PAYMENT OF EACH
DRAWBACK CLAIM, WAIVING ANY RIGHT TO PAYMENT OR REFUND UNDER
OTHER PROVISIONS OF LAW, AS PRESCRIBED IN 191.71(B), CUSTOMS
REGULATIONS (19 CFR 191.71(B)).
CERTIFICATE OF DELIVERY; CERTIFICATE OF MANUFACTURE
IF DRAWBACK CLAIMS ARE BASED ON CERTIFICATES OF DELIVERY
(CD'S) OR CERTIFICATES OF MANUFACTURE (CM'S), SUCH CLAIMS SHOULD
REFERENCE THE CD OR CM DESIGNATION IF THE IMPORT ENTRY
INFORMATION IS NOT AVAILABLE. IF A CD OR CM IS PREPARED ON OR
AFTER OCTOBER 1, 1994, AND IT IS THE FIRST CD OR CM RELATED TO A
PARTICULAR IMPORT ENTRY (OR ENTRIES), THE CD OR CM MUST REFERENCE
THE IMPORT ENTRY NUMBER AS WELL AS THE DUTY AMOUNT FOR EACH
IMPORT ENTRY USED IN PREPARING THE CD OR CM. WHEN THE
MERCHANDISE IS DELIVERED TO OTHER PARTIES WHO PERFORM FURTHER
MANUFACTURING LEADING TO THE PREPARATION OF ADDITIONAL CM'S, ONLY
THE PREVIOUS CM DESIGNATION NEED BE REFERENCED ON THE DRAWBACK
CLAIM.

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BOND REQUIREMENT
IN ADDITION, IT WILL NOT BE NECESSARY TO CANCEL EXISTING
CONTINUOUS TRANSACTION BONDS WITH BOTH ACTIVITY CODES CHECKED.
HOWEVER, CLAIMANTS WHO NOW HAVE CONTINUOUS TRANSACTION BONDS WITH
BOTH ACTIVITY CODES CHECKED WILL BE REQUIRED TO FILE A SEPARATE
CONTINUOUS TRANSACTION BOND ACTIVITY CODE "1A" FOR THE AMOUNT OF
DRAWBACK THEY EXPECT TO RECEIVE IN A YEAR. THIS BOND MUST HAVE A
NEW SUFFIX AFTER THE IRS NUMBER IF THE BOND WITH ACTIVITY CODES
"1" AND "1A" IS TO REMAIN IN PLACE. THE SEPARATE DRAWBACK
BOND WILL BE ASSIGNED A NEW BOND NUMBER. THE EXISTING
COMBINATION BOND WILL REMAIN ON FILE TO COVER THE IMPORT
TRANSACTIONS AND ANY CLAIM FOR DRAWBACK UP TO OCTOBER 1, 1994.
DRAWBACK CLAIMANTS ARE ADVISED THAT IF THEY CHOOSE THIS NEW
SUFFIX, THE IRS NUMBER WITH THE NEW SUFFIX MUST BE USED FOR ALL
DRAWBACK TRANSACTIONS IN THE FUTURE. THEREFORE, IT IS
RECOMMENDED THAT CLAIMANTS TERMINATE THEIR "1, 1A" BOND, AND
OBTAIN A SEPARATE DRAWBACK BOND (ACTIVITY CODE "1A") AND A
SEPARATE BOND FOR IMPORT ENTRIES (ACTIVITY CODE "1").
T.D. 94-60 IS HEREBY MODIFIED ACCORDINGLY.

DATED: SEPTEMBER 23, 1994
/S/ BY WILLIAM J. INCH FOR
ASSISTANT COMMISSIONER
OFFICE OF COMMERCIAL OPERATIONS