[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: 19CFR19.25]

[Page 323]
 
                        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. 19.25  Credit to be applied under various forms of withdrawals.

    (a) The warehouse entry account of the plant designated in the 
withdrawal to receive credit for the exportation shall be credited with 
the following:
    (1) The quantity of dutiable metal exported.
    (2) The wastage in effect on the date of entry at the plant of 
initial treatment of such materials.
    (3) The proportion of any other dutiable metals in the importation 
being credited which were lost at the said plant in the production of a 
quantity of dutiable metal equal to that exported.
    (b) If credit is being applied to a charge set up by a theoretical 
transfer under Sec. 19.24 at the plant designated in the withdrawal to 
receive the credit, the wastages to be applied shall be those set up at 
such plant in connection with the theoretical transfer, irrespective of 
the date of the withdrawal.
    (c) On the transfer of dutiable metal to a bonded storage warehouse, 
credit shall be applied at the plant designated in the withdrawal to 
receive the credit in the manner provided for in paragraph (a) of this 
section with respect to withdrawals for exportation. The charge so 
credited at the plant shall be set up on the warehouse entry account of 
the storage warehouse to which the dutiable metal has been transferred. 
In the case of the withdrawal of dutiable metal for transfer to a bonded 
manufacturing warehouse, credit shall be applied in the same manner at 
the plant designated in the withdrawal to receive the credit, but the 
charge set upon the warehouse entry account of the bonded manufacturing 
warehouse shall be limited to the quantity of dutiable metal transferred 
to such warehouse.

                  Space Bonded for the Storage of Wheat