[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: 19CFR191.61]

[Page 550]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                    Subpart F--Verification of Claims
 
Sec. 191.61  Verification of drawback claims.


    (a) Authority. (1) Drawback office. All claims shall be subject to 
verification by the port director where the claim is filed.
    (2) Two or more locations. The port director selecting the claim for 
verification may forward copies of the claim and, as applicable, letters 
of notification and acknowledgement for the general manufacturing 
drawback ruling or application and letter of approval for a specific 
manufacturing drawback ruling, and request for verification, to other 
drawback offices when deemed necessary.
    (b) Method. The verifying office shall verify compliance with the 
law and this part, the accuracy of the related general manufacturing 
drawback ruling or specific manufacturing drawback ruling (as 
applicable), and the selected drawback claims. Verification may include 
an examination of all records relating to the transaction(s).
    (c) Liquidation. When a claim has been selected for verification, 
liquidation will be postponed only on the drawback entries for those 
claims selected for verification. Postponement will continue in effect 
until the verification has been completed and the appropriate port 
director issues a report. In the event that a substantial error is 
revealed during the verification, Customs may postpone liquidation of 
all related product line claims, or, in Customs discretion, all claims 
for that claimant.
    (d) Errors in specific or general manufacturing drawback rulings. 
(1) Specific manufacturing drawback ruling; action by port director. If 
verification of a drawback claim filed under a specific manufacturing 
drawback ruling (see Sec. 191.8 of this part) reveals errors of 
deficiencies in the drawback ruling or application therefor, the port 
director shall promptly inform Customs Headquarters (Attention: Duty and 
Refund Determination Branch, Office of Regulations and Rulings).
    (2) General manufacturing drawback ruling. If verification of a 
drawback claim filed under a general manufacturing drawback ruling (see 
Sec. 191.7 of this part) reveals errors or deficiencies in a general 
manufacturing drawback ruling, the letter of notification of intent to 
operate under the general manufacturing drawback ruling, or the 
acknowledgment of the letter of notification of intent, the port 
director shall promptly inform Customs Headquarters (Attention: Duty and 
Refund Determination Branch, Office of Regulations and Rulings).
    (3) Action by Customs Headquarters. Customs Headquarters shall 
review the stated errors or deficiencies and take appropriate action 
(see 19 U.S.C. 1625; 19 CFR part 177).

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15288, Mar. 31, 1998]