[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: 19CFR191.73]

[Page 551-552]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                 Subpart G--Exportation and Destruction
 
Sec. 191.73  Export summary procedure.

    (a) General. The export summary procedure consists of a 
Chronological Summary of Exports used to support a drawback claim. It 
may be submitted as part of the claim in lieu of actual documentary 
evidence of exportation. It may be used by any claimant for 
manufacturing drawback, and for unused or rejected merchandise drawback, 
as well as for drawback involving the substitution of finished petroleum 
derivatives (19 U.S.C. 1313(a), (b), (c), (j), or (p)). It is intended 
to improve administrative efficiency.
    (b) Format of Chronological Summary of Exports. The Chronological 
Summary of Exports shall contain the data provided for in the following 
sample:

                    Chronological Summary of Exports

Drawback entry No. --------.
Claimant --------; Exporter -------- (if different from claimant)

Period from -------- to --------.


[[Page 552]]



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                                                                                                                     Sched. B com.
         Date of export             Exporter if not      Unique export        Description        Net quantity      or HTSUS      Destination
                                       claimant         identifier \1\                                                 
(1)                               (2)...............  (3)...............  (4)...............  (5)...............  (6)...............  (7)
--------------------------------------------------------------------------------------------------------------------------------------------------------
 \1\ This number is to be used to associate the export transaction presented on the Chronological Summary of Exports to the appropriate documentary
  evidence of exportation (for example, Bill of Lading, Manifest no., invoice, identification of vessel or aircraft and voyage or aircraft number (see
  subpart K), etc.).

    (c) Documentary evidence. (1) Records. The claimant, whether or not 
the exporter, shall maintain the Chronological Summary of Exports and 
such additional evidence of exportation required by Customs to establish 
fully the identity of the exported articles and the fact of exportation. 
Actual evidence of exportation, as described in Sec. 191.72(a) of this 
subpart, is the primary evidence of export for drawback purposes.
    (2) Maintenance of records. The claimant shall submit as part of the 
claim the Chronological Summary of Exports (see Sec. 191.51). The 
claimant shall retain records supporting the Chronological Summary of 
Exports for 3 years after payment of the related claim, and such records 
are subject to review by Customs.

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15289, Mar. 31, 1998]