[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR19.13]

[Page 315-316]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 19--CUSTOMS WAREHOUSES, CONTAINER STATIONS AND CONTROL OF MERCHANDISE THEREIN--Table of Contents
 
Sec. 19.13  Requirements for establishment of warehouse.

    (a) Buildings or parts of buildings and other enclosures may be 
designated as bonded manufacturing warehouses if the port director is 
satisfied that their location, construction, and arrangement afford 
adequate protection to the revenue. Such warehouses shall be used solely 
and exclusively for the purpose for which they are bonded. The general 
provisions pertaining to warehouses for the storage of bonded 
merchandise shall, so far as relevant, apply to bonded manufacturing 
warehouses.
    (b) Application for the establishment of such a warehouse shall be 
made to the director of the port where the premises are situated, 
setting forth the size, construction, and location of the premises, the 
manufacture proposed to be carried on, and the kinds of materials 
intended to be stored and used therein.
    (c) The procedure outlined in Sec. 19.2 with respect to the 
application to bond the premises and the execution of the bond shall be 
followed.
    (d) A list of all articles intended to be manufactured in the 
warehouse shall be filed with the port director. Such list shall set 
forth the specific names under which the articles are to be exported and 
under which they will be known to the trade, and shall show the names of 
all the ingredients entering into the manufacture of such articles, with 
the quantities of such ingredients or materials as may be dutiable or 
taxable.
    (e) Proprietors of such warehouses are required to conform strictly 
to the formulas filed with the bond, or subsequently, and in no instance 
shall an article be permitted to be manufactured in or withdrawn from 
the warehouse which does not contain all the ingredients and in the 
quantities specified in the formula for the manufacture of such article, 
or which contains any ingredient not specified in the formula.
    (f) Manufactured articles shall be marked with the trade name of the 
goods and may be marked, in addition, with the formulas and with such 
insignia or name as may be indicated or desired by the purchaser, if 
such additional marking will in no manner conflict with the requirements 
of the formula or present or create a false or misleading statement or 
impression.
    (g) Secure storage. Each bonded manufacturing warehouse shall have a 
secured area separated from the remainder of the premises to be used 
exclusively for the storage of imported merchandise, domestic spirits, 
and merchandise subject to internal-revenue tax transferred into the 
warehouse for manufacture. A like area shall be provided to be used 
exclusively for the storage of products manufactured in the warehouse. 
The area shall be secured to prevent any unauthorized person from having 
access thereto and the goods therein shall be arranged in a manner to 
assist a Customs officer in making the required examination or taking 
samples for analysis. The areas for storage of bonded material and 
manufactured products shall be secured in accordance with the standards 
prescribed in Sec. 19.4(b)(6) of this part. The proprietor shall mark 
each package with the correct warehouse entry number and date until 
manufacturing takes place. After manufacture, the proprietor shall mark 
each package of the finished product with the warehouse entry number and 
date.
    (h) Entry shall be made and duties paid, where applicable, on any 
imported machinery or other equipment

[[Page 316]]

or apparatus that is for the construction of the warehouse or for the 
pursuit of its business.

[28 FR 14763, Dec. 31, 1963, as amended by T.D. 82-204, 47 FR 49372, 
Nov. 1, 1982; T.D. 84-213, 49 FR 41169, Oct. 19, 1984; T.D. 89-1, 53 FR 
51254, Dec. 21, 1988; T.D. 97-19, 62 FR 15839, Apr. 3, 1997]