[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: 19CFR19.19]

[Page 320-321]
 
                        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. 19.19  Manufacturers' records; annual statement.

    (a) Every manufacturer engaged in smelting or refining, or both, 
shall immediately notify the director of the port nearest which the 
plant is located of any material change in the character of the metal-
bearing materials smelted or refined and of any change in the methods of 
smelting or refining. Each plant for which any of the deductions 
provided for in Chapter 26, Additional U.S. Note 1, Harmonized Tariff 
Schedule of the United States, is to be claimed shall maintain complete 
smelting and refining records showing the receipts and disposition of 
each shipment of materials received in the plant. If losses are to be 
claimed under paragraph (c) of said headnote, a record shall be kept 
which will become a part of the annual statement described in paragraph 
(b) of this section. These records shall be retained for a period of not 
less than 5 years. In the case of records forming the basis of such an 
annual statement, the period for retention shall run from the date of 
the related annual statement. All such records shall be made available 
to the port director for such inspection and verification as he may deem 
advisable.
    (b) Every manufacturer engaged in smelting or refining, or both, 
must prepare and submit to the port director at the port nearest which 
the plant is located an annual statement for the fiscal year for the 
plant involved not later than 60 days after the termination of that 
fiscal year. The annual statement for the smelting or refining warehouse 
or both, shall be in lieu of the warehouse proprietors submission 
required by Sec. 19.12. No specific form is prescribed in which such 
statement shall be prepared. As basic information, the statement shall 
show the quantities of metal-bearing materials on hand at the beginning 
of the period and the dutiable contents thereof; the quantities of 
metal-bearing materials received during the period and the dutiable 
contents thereof; the total metal-bearing materials to be accounted for 
and the dutiable contents thereof; the quantities of metal-bearing 
materials on hand at the end of the period and the dutiable contents 
thereof; and the quantities of metal-bearing materials worked during the 
period and the dutiable contents thereof. The statement of the quantity 
of metal-bearing materials worked during the period shall show the 
quantity of foreign material and the quantity of domestic material put 
in process during

[[Page 321]]

the smelting operations. The statement shall contain such further 
information concerning the quantities and kinds of metals and 
intermediary products produced at the plant as will show the wastage 
sustained in the smelting and refining operation.

[T.D. 67-139, 32 FR 8134, June 6, 1967, as amended by T.D. 82-204, 47 FR 
49374, Nov. 1, 1982; T.D. 89-1, 53 FR 51254, Dec. 21, 1988; T.D. 99-78, 
64 FR 57565, Oct. 26, 1999]