[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: 19CFR191.33]

[Page 545-546]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                 Subpart C--Unused Merchandise Drawback
 
Sec. 191.33  Person entitled to claim drawback.

    (a) Direct identification. (1) Under 19 U.S.C. 1313(j)(1), the 
exporter (or destroyer) shall be entitled to claim drawback.
    (2) The exporter or destroyer may waive the right to claim drawback 
and assign such right to the importer or any intermediate party. A 
drawback claimant under 19 U.S.C. 1313(j)(1) other than the exporter or 
destroyer shall secure and retain a certification signed by the exporter 
or destroyer that such party waived the right to claim drawback, and did 
not and will not authorize any other party to claim the exportation or 
destruction for drawback (see Sec. 191.82 of this part). The 
certification provided for under this section may be a blanket 
certification for a stated period. The claimant shall file such 
certification at the time of, or prior to, the filing of the claim(s) 
covered by the certification.
    (b) Substitution. (1) Under 19 U.S.C. 1313(j)(2), the following 
parties may claim drawback:
    (i) In situations where the exporter or destroyer of the substituted 
merchandise is also the importer of the imported merchandise, that party 
shall be entitled to claim drawback.
    (ii) In situations where the exporter or destroyer receives from the 
person who imported and paid the duty on the imported merchandise a 
certificate of delivery documenting the transfer of imported 
merchandise, commercially interchangeable merchandise, or any 
combination of imported and commercially interchangeable merchandise, 
and exports or destroys such transferred merchandise, that exporter or 
destroyer shall be entitled to claim drawback. (Any such transferred 
merchandise, regardless of its origin, will be treated as imported 
merchandise for purposes of drawback under Sec. 1313(j)(2), and any 
retained merchandise will be treated as domestic merchandise.)
    (iii) In situations where the transferred merchandise described in 
paragraph (b)(1)(ii) of this section is the

[[Page 546]]

subject of further transfer(s), such transfer(s) shall be documented by 
certificate(s) of delivery, and the exporter or destroyer shall be 
entitled to claim drawback (multiple substitutions are not permitted).
    (2) The exporter or destroyer may waive the right to claim drawback 
and assign such right to the importer or to any intermediate party, 
provided that the claimant had possession of the substituted merchandise 
prior to its exportation or destruction. A drawback claimant under 19 
U.S.C. 1313(j)(2) other than the exporter or destroyer shall secure and 
retain a certification signed by the exporter or destroyer that such 
party waived the right to claim drawback, and did not and will not 
authorize any other party to claim the exportation or destruction for 
drawback (see Sec. 191.82 of this part). The certification provided for 
under this section may be a blanket certification for a stated period. 
The claimant shall file such certification at the time of, or prior to, 
the filing of the claim(s) covered by the certification.