[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: 19CFR191.6]

[Page 525]
 
                        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. 191.6  Authority to sign drawback documents.

    (a) Documents listed in paragraph (b) of this section shall be 
signed only by one of the following:
    (1) The president, a vice-president, secretary, treasurer, or any 
other employee legally authorized to bind the corporation;
    (2) A full partner of a partnership;
    (3) The owner of a sole proprietorship;
    (4) Any employee of the business entity with a power of attorney;
    (5) An individual acting on his or her own behalf; or
    (6) A licensed Customs broker with a power of attorney.
    (b) The following documents require execution in accordance with 
paragraph (a) of this section:
    (1) Drawback entries;
    (2) Certificates of delivery;
    (3) Certificates of manufacture and delivery;
    (4) Notices of Intent to Export, Destroy, or Return Merchandise for 
Purposes of Drawback;
    (5) Certifications of exporters on bills of lading or evidence of 
exportation (see Secs. 191.28 and 191.82 of this part); and
    (6) Abstracts, schedules and extracts from monthly abstracts if not 
included as part of a drawback claim.
    (c) The following documents (see also part 177 of this chapter) may 
be executed by one of the persons described in paragraph (a) of this 
section or by any other individual legally authorized to bind the person 
(or entity) for whom the document is executed:
    (1) A letter of notification of intent to operate under a general 
manufacturing drawback ruling under Sec. 191.7 of this part;
    (2) An application for a specific manufacturing drawback ruling 
under Sec. 191.8 of this part;
    (3) A request for a nonbinding predetermination of commercial 
interchangeability under Sec. 191.32(c) of this part;
    (4) An application for waiver of prior notice under Sec. 191.91 of 
this part;
    (5) An application for approval of accelerated payment of drawback 
under Sec. 191.92 of this part; and
    (6) An application for certification in the Drawback Compliance 
Program under Sec. 191.193 of this part.

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15288, Mar. 31, 1998; 63 
FR 27489, May 19, 1998]