[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR191.10]

[Page 530-531]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 191.10  Certificate of delivery.

    (a) Purpose; when required. A party who: imports and pays duty on 
imported merchandise; receives imported merchandise; in the case of 19 
U.S.C. 1313(j)(2), receives imported merchandise, commercially 
interchangeable merchandise, or any combination of imported and 
commercially interchangeable merchandise; or receives an article 
manufactured or produced under 19 U.S.C. 1313(a) and/or (b): may 
transfer such merchandise or manufactured article to another party. The 
party shall record this transfer by preparing and issuing in favor of 
such other party a certificate of delivery, certified by the importer or 
other party through whose possession the merchandise or manufactured 
article passed (see paragraph (c) of this section). A certificate of 
delivery issued with respect to the delivered merchandise or article:
    (1) Documents the transfer of that merchandise or article;
    (2) Identifies such merchandise or article as being that to which a 
potential right to drawback exists; and
    (3) Assigns such right to the transferee (see Sec. 191.82 of this 
part).
    (b) Required information. The certificate of delivery must include 
the following information:
    (1) The party to whom the merchandise or articles are delivered;
    (2) Date of delivery;
    (3) Import entry number;
    (4) Quantity delivered;
    (5) Total duty paid on, or attributable to, the delivered 
merchandise;
    (6) Date certificate was issued;
    (7) Date of importation;
    (8) Port where import entry filed;
    (9) Person from whom received;
    (10) Description of the merchandise delivered;
    (11) The HTSUS number with a minimum of 6 digits, for the designated 
imported merchandise (such HTSUS number shall be from the entry summary 
and other entry documentation for the merchandise unless the issuer of 
the certificate of delivery received the merchandise under another 
certificate of delivery, or a certificate of manufacture and delivery, 
in which case such HTSUS number shall be from the other certificate); 
and
    (12) If the merchandise transferred is substituted for the 
designated imported merchandise under 19 U.S.C. 1313(j)(2), the HTSUS or 
Schedule B commodity number, with a minimum of 6 digits.
    (c) Intermediate transfer. (1) Imported merchandise. If the imported 
merchandise was not delivered directly from the importer to the 
manufacturer, or from the importer to the exporter (or destroyer), each 
intermediate transfer of the imported merchandise shall be documented by 
means of a certificate of delivery issued in favor of the receiving 
party, and certified by the person through whose possession the 
merchandise passed.
    (2) Manufactured article. If the article manufactured or produced 
under 19

[[Page 531]]

U.S.C. 1313 (a) or (b) is not delivered directly from the manufacturer 
to the exporter (or destroyer), each transfer after the transfer from 
the manufacturer (which shall be documented by means of a certificate of 
manufacture and delivery) shall be documented by means of a certificate 
of delivery, issued in favor of the receiving party, and certified by 
the person through whose possession the article passed.
    (d) Retention period; supporting records. Records supporting the 
information required on the certificate(s) of delivery, as listed in 
paragraph (b) of this section, must be retained by the issuing party for 
3 years from the date of payment of the related claim or longer period 
if required by law (see 19 U.S.C. 1508(c)(3)).
    (e) Retention; submission to Customs. The certificate of delivery 
shall be retained by the party to whom the merchandise or article 
covered by the certificate was delivered. Customs may request the 
certificate from the claimant for the drawback claim based upon the 
certificate (see Secs. 191.51, 191.52). If the certificate is requested 
by Customs, but is not provided by the claimant, the part of the 
drawback claim dependent on that certificate will be denied.
    (f) Warehouse transfer and withdrawals. The person in whose name 
merchandise is withdrawn from a bonded warehouse shall be considered the 
importer for drawback purposes. No certificate of delivery is required 
covering prior transfers of merchandise while in a bonded warehouse.