[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: 19CFR191.76]

[Page 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. 191.76  Landing certificate.

    (a) Requirement. Prior to the liquidation of the drawback entry, 
Customs may require a landing certificate for every aircraft departing 
from the United States under its own power if drawback is claimed on the 
aircraft or a part thereof, except for the exportation of supplies under 
Sec. 309 of the Act, as amended (19 U.S.C. 1309). The certificate shall 
show the exact time of landing in the foreign destination and describe 
the aircraft or parts subject to drawback in sufficient detail to enable 
Customs officers to identify them with the documentation of exportation.
    (b) Written notice of requirement and time for filing. A landing 
certificate shall be filed within one year from the written Customs 
request, unless Customs Headquarters grants an extension.
    (c) Signature. A landing certificate shall be signed by a revenue 
officer of the foreign country of the export's destination, unless the 
embassy of that country certifies in writing that there is no Customs 
administration in that country, in which case the landing certificate 
may be signed by the consignee or the carrier's agent at the place of 
unlading.
    (d) Inability to produce landing certificates. A landing certificate 
shall be waived by the requiring Customs authority if the claimant 
demonstrates inability to obtain a certificate and offers other 
satisfactory evidence of export.