[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR181.47]

[Page 362-364]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 181--NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents
 
     Subpart E--Restrictions on Drawback and Duty-Deferral Programs
 
Sec. 181.47  Completion of claim for drawback.

    (a) General. A claim for drawback shall be granted, upon the 
submission of appropriate documentation to substantiate compliance with 
the drawback laws and regulations of the United States, evidence of 
exportation to Canada or Mexico, and satisfactory evidence of the 
payment of duties to Canada or Mexico. Unless otherwise provided in this 
subpart, the documentation, filing procedures, time and place 
requirements and other applicable procedures required to determine 
whether a good qualifies for drawback shall be in accordance with the 
provisions of part 191 of this chapter; however, a drawback claim 
subject to the provisions of this subpart shall be filed separately from 
any part 191 drawback claim (that is, a claim that involves goods 
exported to countries other than Canada or Mexico). Claims 
inappropriately filed or otherwise not completed within the 3-year 
period specified in Sec. 181.46 of this part shall be considered 
abandoned.
    (b) Complete drawback claim--(1) General. A complete drawback claim 
under this subpart shall consist of the filing of the appropriate 
completed drawback entry form, evidence of exportation (a copy of the 
Canadian or Mexican customs entry showing the amount of duty paid to 
Canada or Mexico) and its supporting documents, certificate(s) of 
delivery, when necessary, or certificate(s) of manufacture and delivery, 
and a certification from the Canadian or Mexican importer as to the 
amount of duties paid. Each drawback entry form filed under this subpart 
shall be conspicuously marked at the top with the word ``NAFTA''.
    (2) Specific claims. The following documentation, for the drawback 
claims specified below, must be submitted to Customs in order for a 
drawback claim to be processed under this subpart. Missing documentation 
or incorrect or incomplete information on required customs forms or 
supporting documentation will result in an incomplete drawback claim.
    (i) Manufacturing drawback claim. The following shall be submitted 
in connection with a claim for direct identification manufacturing 
drawback or substitution manufacturing drawback:
    (A) A completed Customs Form 331, to establish the manufacture of 
goods made with imported merchandise and, if applicable, the identity of 
substituted domestic, duty-paid or duty-free merchandise, and including 
the tariff classification number of the imported merchandise;
    (B) Customs Form 7501 or the import entry number;
    (C) Exporter summary procedure, if applicable. For purposes of this 
subpart, the exporter summary procedure must include the Canadian or 
Mexican customs entry number and the amount of duty paid to Canada or 
Mexico;
    (D) Evidence of exportation and satisfactory evidence of the payment 
of duties in Canada or Mexico, as provided in paragraph (c) of this 
section;
    (E) Waiver of right to drawback. If the person exporting to Canada 
or Mexico was not the importer or the manufacturer, written waivers 
executed by the importer or manufacturer and by any intervening person 
to whom the good was transferred shall be submitted in order for the 
claim to be considered complete; and
    (F) An affidavit of the party claiming drawback stating that no 
other drawback claim has been made on the designated goods, that such 
party has not provided an exporter's Certificate of Origin pertaining to 
the exported goods to another party except as stated on the drawback 
claim, and that the party agrees to notify Customs if he subsequently 
provides such an exporter's Certificate of Origin to any person.
    (ii) Same condition drawback claim under 19 U.S.C. 1313(j)(1). The 
following shall be submitted in connection with a drawback claim 
covering a good in the same condition:
    (A) A completed Customs Form 7551. In addition, the tariff 
classification

[[Page 363]]

number of the imported goods shall be recorded on the form;
    (B) Customs Form 7501. The form must show the entry number, date of 
entry, port of importation, date of importation, importing carrier, and 
importer of record or ultimate consignee name and Customs or taxpayer 
identification number. Explicit line item information shall be clearly 
noted on the Customs Form 7501 so that the subject goods are easily 
discernible;
    (C) Customs Form 7505, if applicable, to trace the movement of the 
imported goods after importation;
    (D) A certificate of delivery on Customs Form 7552, if applicable, 
for purposes of tracing the transfer of ownership of the imported goods 
from the importer to the claimant. This is required if the drawback 
claimant is not the original importer of the merchandise which is the 
subject of a same condition claim;
    (E) Customs Form 7512, if applicable. This is required for 
merchandise which is examined at one port but exported through border 
points outside of that port. Such goods must travel in bond from the 
location where they were examined to the point of the border crossing 
(exportation). If examination is waived, in-bond transportation is not 
required;
    (F) Notification of intent to export or waiver of prior notice;
    (G) Evidence of exportation. Acceptable documentary evidence of 
exportation to Canada or Mexico shall include a bill of lading, air 
waybill, freight waybill, export ocean bill of lading, Canadian customs 
manifest, cargo manifest, or certified copies thereof, issued by the 
exporting carrier. Supporting documentary evidence shall establish fully 
the time and fact of exportation, the identity of the exporter, and the 
identity and location of the ultimate consignee of the exported goods;
    (H) Waiver of right to drawback. If the party exporting to Canada or 
Mexico was not the importer, a written waiver from the importer and from 
each intermediate person to whom the goods were transferred shall be 
required in order for the claim to be considered complete; and
    (I) An affidavit of the party claiming drawback stating that no 
other drawback claim has been made on the designated goods.
    (iii) Nonconforming or improperly shipped goods drawback claim. The 
following shall be submitted in the case of goods not conforming to 
sample or specifications or shipped without the consent of the consignee 
and subject to a drawback claim under 19 U.S.C. 1313(c):
    (A) Customs Form 7551, completed and submitted at the time the goods 
are returned to Customs custody;
    (B) Customs Form 7501 to establish the fact of importation, the 
receipt of the imported goods and the identity of the party to whom 
drawback is payable (see Sec. 181.48(c) of this part);
    (C) Documentary evidence to support the claim that the goods did not 
conform to sample or specifications or were shipped without the consent 
of the consignee. In the case of nonconforming goods, such documentation 
may include a copy of a purchase order and any related documents such as 
a specification sheet, catalogue or advertising brochure from the 
supplier, the basis for which the order was placed, and copy of a letter 
or telex or credit memo from the supplier indicating acceptance of the 
returned merchandise. This documentation is necessary to establish that 
the goods are, in fact, being returned to the party from which they were 
procured or that they are being sent to the supplier's other customer 
directly;
    (D) Customs Form 7512, if applicable; and
    (E) Evidence of exportation, as provided in paragraph (b)(2)(ii)(G) 
of this section.
    (iv) Meats cured with imported salt. The provisions of paragraph 
(b)(2)(i) of this section relating to direct identification 
manufacturing drawback shall apply to claims for drawback on meats cured 
with imported salt filed under this subpart insofar as applicable to and 
not inconsistent with the provisions of this subpart, and the forms 
referred to in that paragraph shall be modified to show that the claim 
is being made for refund of duties paid on salt used in curing meats.

[[Page 364]]

    (v) Jet aircraft engines. The provisions of paragraph (b)(2)(i) of 
this section relating to direct identification manufacturing drawback 
shall apply to claims for drawback on foreign-built jet aircraft engines 
repaired or reconditioned in the United States filed under this subpart 
insofar as applicable to and not inconsistent with the provisions of 
this subpart and the provisions of subpart N of part 191 of this 
chapter.
    (c) Evidence of exportation and of duties paid in Canada or Mexico. 
For purposes of this subpart, evidence of exportation and satisfactory 
evidence of payment of duties in Canada or Mexico shall consist of one 
of the following types of documentation, provided that, for purposes of 
evidence of duties paid, such documentation includes the import entry 
number, the date of importation, the tariff classification number, the 
rate of duty and the amount of duties paid:
    (1) In the case of Canada, the Canadian entry document, referred to 
as the Canada Customs Invoice or B-3, presented with either the K-84 
Statement or the Detailed Coding Statement. A Canadian customs document 
that is not accompanied by a valid receipt is not adequate evidence of 
exportation and payment of duty in Canada;
    (2) In the case of Mexico, the Mexican entry document (the 
``pedimento'');
    (3) The final customs duty determination of Canada or Mexico, or a 
copy thereof, respecting the relevant entry; or
    (4) An affidavit, from the person claiming drawback, which is based 
on information received from the importer of the good in Canada or 
Mexico.

[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by T.D. 98-16, 63 FR 
11005, Mar. 5, 1998]