[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: 19CFR191.34]

[Page 541-542]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                 Subpart C--Unused Merchandise Drawback
 
Sec. 191.34  Certificate of delivery required.

    (a) Direct identification; purpose; when required. If the exported 
or destroyed merchandise claimed for drawback under 19 U.S.C. 1313(j)(1) 
was not imported by the exporter or destroyer, a properly executed 
certificate of delivery must be prepared by the importer

[[Page 542]]

and each intermediate party. Each such transfer of the merchandise must 
be documented by its own certificate of delivery.
    (1) Completion. The certificate of delivery shall be completed as 
provided in Sec. 191.10 of this part. Each party must also certify on 
the certificate of delivery that the party did not use the transferred 
merchandise (see Sec. 191.31(c) of this part).
    (2) Retention; submission to Customs. The certificate of delivery 
shall be retained by the party to whom the merchandise or article 
covered by the certificate was delivered. Customs may request the 
certificate from the claimant for the drawback claim based upon the 
certificate (see Secs. 191.51, 191.52). If the certificate is requested 
by Customs, but is not provided by the claimant, the part of the 
drawback claim dependent on that certificate will be denied.
    (b) Substitution. For purposes of substitution unused merchandise 
drawback, 19 U.S.C. 1313(j)(2), if the importer, or a party who received 
imported merchandise and a certificate of delivery for that imported 
merchandise, directly or indirectly, from the importer, transfers to 
another party imported merchandise, duty-paid merchandise, commercially 
interchangeable merchandise, or any combination thereof, the transferor 
shall prepare and issue in favor of such party a certificate of delivery 
covering the transferred merchandise. The certificate of delivery must 
expressly state that it is prepared pursuant to 19 U.S.C. 1313(j)(2). 
Merchandise so transferred for which drawback is allowed under 19 U.S.C. 
1313(j)(2) may not be designated for any other drawback purposes. Each 
transfer, whether of the imported merchandise or of imported 
merchandise, duty-paid merchandise, commercially interchangeable 
merchandise, or any combination thereof, must be documented by its own 
certificate of delivery. Certificates of delivery under this paragraph 
are subject to the provisions for completion and retention of 
certificates of delivery in paragraphs (a)(1) and (a)(2) of this 
section.
    (c) Warehouse transfer and withdrawals. The person in whose name 
merchandise is withdrawn from a bonded warehouse shall be considered the 
importer for drawback purposes. No certificate of delivery need be 
prepared covering prior transfers of merchandise while in a bonded 
warehouse, because such transfers will be recorded in the warehouse 
entry (see Sec. 144.22 of this chapter).