[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: 19CFR191.71]

[Page 555]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 191--DRAWBACK--Table of Contents
 
                 Subpart G--Exportation and Destruction
 
Sec. 191.71  Drawback on articles destroyed under Customs supervision.


    (a) Procedure. At least 7 working days before the intended date of 
destruction of merchandise or articles upon which drawback is intended 
to be claimed, a Notice of Intent to Export, Destroy, or Return 
Merchandise for Purposes of Drawback on Customs Form 7553 shall be filed 
by the claimant with the Customs port where the destruction is to take 
place, giving notification of the date and specific location where the 
destruction is to occur. Within 4 working days after receipt of the 
Customs Form 7553, Customs shall advise the filer in writing of its 
determination to witness or not to witness the destruction. If the filer 
of the notice is not so notified within 4 working days, the merchandise 
may be destroyed without delay and will be deemed to have been destroyed 
under Customs supervision. Unless Customs determines to witness the 
destruction, the destruction of the articles following timely 
notification on Customs Form 7553 shall be deemed to have occurred under 
Customs supervision. If Customs attends the destruction, it must certify 
the Notice of Intent to Export, Destroy, or Return Merchandise for 
Purposes of Drawback.
    (b) Evidence of destruction. When Customs does not attend the 
destruction, the claimant must submit evidence that destruction took 
place in accordance with the approved Notice of Intent to Export, 
Destroy, or Return Merchandise for Purposes of Drawback. The evidence 
must be issued by a disinterested third party (for example, a landfill 
operator). The type of evidence depends on the method and place of 
destruction, but must establish that the merchandise was, in fact, 
destroyed within the meaning of ``destruction'' in Sec. 191.2(g) (i.e., 
that no articles of commercial value remained after destruction).
    (c) Completion of drawback entry. After destruction, the claimant 
must provide the Customs Form 7553, certified by the Customs official 
witnessing the destruction in accordance with paragraph (a) of this 
section, to Customs as part of the completed drawback claim based on the 
destruction (see Sec. 191.51(a) of this part). If Customs has not 
attended the destruction, the claimant must provide the evidence that 
destruction took place in accordance with the approved Customs Form 
7553, as provided for in paragraph (b) of this section, as part of the 
completed drawback claim based on the destruction (see Sec. 191.51(a) of 
this part).