[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: 19CFR19.21]

[Page 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. 19.21  Smelting and refining in separate establishments.

    (a) If the operations of smelting and refining are not carried on in 
the same establishment, the smelted and unrefined products obtained from 
the smelting of imported materials in a bonded smelting warehouse may be 
removed therefrom for shipment to a bonded refining warehouse located at 
the same or another port under the general procedure for transfer from 
one bonded warehouse to another.
    (b) When the transfer is to a bonded refining warehouse located at 
another port, the smelted and unrefined products or bullion obtained 
from the smelting of the imported material shall be weighed, sampled, 
and assayed before withdrawal, the sampling to be performed under 
Government supervision in accordance with Sec. 19.4 and the commercial 
practice in effect at the plant. A report of sampling, weight, and assay 
of transferred material shall be maintained for 5 years after 
liquidation of the warehouse entry.
    (c) The withdrawal for transportation shall show the gross weight of 
the smelted and unrefined products withdrawn, the weight of the dutiable 
metal contained therein, the wastage applicable thereto and the duties 
properly chargeable on the withdrawn products as shown by the import 
entry.
    (d) The rewarehouse entry covering the smelted and unrefined 
products at the bonded refining warehouse to which they are transferred 
shall be made out in accordance with the weights and duties shown on the 
withdrawal for transportation.
    (e) Upon withdrawal of the metal from the bonded refining warehouse 
for export, the warehouse account of the refining warehouse shall be 
credited with the amount of metal so withdrawn, plus the refining 
wastage prescribed for said refining warehouse, plus the smelting 
wastage prescribed for the bonded smelting warehouse in which the 
smelted and unrefined products were produced, together with the amount 
of any dutiable metals entirely lost in the smelting or refining, or 
both. However, when the metal is withdrawn for consumption, duty shall 
be collected on an amount of metal-bearing materials in their condition 
as imported equivalent to that from which such metal would be 
producible. No allowance for either smelting or refining wastage shall 
be permitted, except where the metal is withdrawn from a Customs 
warehouse other than a bonded smelting and refining warehouse.

[28 FR 14763, Dec. 31, 1963, as amended by T.D. 82-204, 47 FR 49374, 
Nov. 1, 1982; T.D. 84-213, 49 FR 41170, Oct. 19, 1984]

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