[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: 19CFR191.24]

[Page 540]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                    Subpart B--Manufacturing Drawback
 
Sec. 191.24  Certificate of manufacture and delivery.

    (a) When required. When an article or drawback product manufactured 
or produced under a general manufacturing drawback ruling or a specific 
manufacturing drawback ruling is transferred from the manufacturer or 
producer to another party, a certificate of manufacture and delivery 
shall be prepared and certified by the manufacturer.
    (b) Information required on certificate. The following information 
shall be required on the certificate of manufacture and delivery 
executed by the manufacturer or producer:
    (1) The person to whom the article or drawback product is delivered;
    (2) If the article or drawback product was manufactured or produced 
under a general manufacturing drawback ruling, the unique computer-
generated number assigned to the letter of acknowledgment for that 
ruling, and if the article or drawback product was manufactured or 
produced under a specific manufacturing drawback ruling, either the 
unique computer number or the T.D. number for that ruling;
    (3) The quantity, kind and quality of imported, duty-paid 
merchandise or drawback product designated;
    (4) Import entry numbers, HTSUS number for the imported merchandise 
to at least the 6th digit (such HTSUS number shall be from the entry 
summary and other entry documentation for the imported, duty-paid 
merchandise unless the issuer of the certificate of manufacture and 
delivery received the merchandise under another certificate (either of 
delivery or of manufacture and delivery), in which case such HTSUS 
number shall be from the other certificate), and applicable duty 
amounts;
    (5) Date received at factory;
    (6) Date used in manufacture;
    (7) Value at factory, if applicable;
    (8) Quantity of waste, if any, if applicable;
    (9) Market value of any waste, if applicable;
    (10) Total quantity and description of merchandise appearing in or 
used;
    (11) Total quantity and description of articles produced;
    (12) Date of manufacture or production of the articles;
    (13) The quantity of articles transferred; and
    (14) The person from whom the article or drawback product is 
delivered.
    (c) Filing of certificate. The certificate of manufacture and 
delivery shall be filed with the drawback claim it supports (unless 
previously filed) (see Sec. 191.51 of this part).
    (d) Effect of certificate. A certificate of manufacture and delivery 
documents the delivery of articles from the manufacturer or producer to 
another party, identifies such articles as being those to which a 
potential right to drawback exists, and assigns such potential rights to 
the transferee (see also Sec. 191.82 of this part).