[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR181.47]



[Page 366-368]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 181_NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents

 

      Subpart E_Restrictions on Drawback and Duty-Deferral Programs

 

Sec.  181.47  Completion of claim for drawback.



    (a) General. A claim for drawback shall be granted, upon the 

submission of appropriate documentation to substantiate compliance with 

the drawback laws and regulations of the United States, evidence of 

exportation to Canada or Mexico, and satisfactory evidence of the 

payment of duties to Canada or Mexico. Unless otherwise provided in this 

subpart, the documentation, filing procedures, time and place 

requirements and other applicable procedures required to determine 

whether a good qualifies for drawback shall be in accordance with the 

provisions of part 191 of this chapter; however, a drawback claim 

subject to the provisions of this subpart shall be filed separately from 

any part 191 drawback claim (that is, a claim that involves goods 

exported to countries other than Canada or Mexico). Claims 

inappropriately filed or otherwise not completed within the 3-year 

period specified in Sec.  181.46 of this part shall be considered 

abandoned.

    (b) Complete drawback claim--(1) General. A complete drawback claim 

under this subpart shall consist of the filing of the appropriate 

completed drawback entry form, evidence of exportation (a copy of the 

Canadian or Mexican customs entry showing the amount of duty paid to 

Canada or Mexico) and its



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supporting documents, certificate(s) of delivery, when necessary, or 

certificate(s) of manufacture and delivery, and a certification from the 

Canadian or Mexican importer as to the amount of duties paid. Each 

drawback entry form filed under this subpart shall be conspicuously 

marked at the top with the word ``NAFTA''.

    (2) Specific claims. The following documentation, for the drawback 

claims specified below, must be submitted to Customs in order for a 

drawback claim to be processed under this subpart. Missing documentation 

or incorrect or incomplete information on required customs forms or 

supporting documentation will result in an incomplete drawback claim.

    (i) Manufacturing drawback claim. The following shall be submitted 

in connection with a claim for direct identification manufacturing 

drawback or substitution manufacturing drawback:

    (A) A completed Customs Form 331, to establish the manufacture of 

goods made with imported merchandise and, if applicable, the identity of 

substituted domestic, duty-paid or duty-free merchandise, and including 

the tariff classification number of the imported merchandise;

    (B) Customs Form 7501 or the import entry number;

    (C) Exporter summary procedure, if applicable. For purposes of this 

subpart, the exporter summary procedure must include the Canadian or 

Mexican customs entry number and the amount of duty paid to Canada or 

Mexico;

    (D) Evidence of exportation and satisfactory evidence of the payment 

of duties in Canada or Mexico, as provided in paragraph (c) of this 

section;

    (E) Waiver of right to drawback. If the person exporting to Canada 

or Mexico was not the importer or the manufacturer, written waivers 

executed by the importer or manufacturer and by any intervening person 

to whom the good was transferred shall be submitted in order for the 

claim to be considered complete; and

    (F) An affidavit of the party claiming drawback stating that no 

other drawback claim has been made on the designated goods, that such 

party has not provided an exporter's Certificate of Origin pertaining to 

the exported goods to another party except as stated on the drawback 

claim, and that the party agrees to notify Customs if he subsequently 

provides such an exporter's Certificate of Origin to any person.

    (ii) Same condition drawback claim under 19 U.S.C. 1313(j)(1). The 

following shall be submitted in connection with a drawback claim 

covering a good in the same condition:

    (A) A completed Customs Form 7551. In addition, the tariff 

classification number of the imported goods shall be recorded on the 

form;

    (B) Customs Form 7501. The form must show the entry number, date of 

entry, port of importation, date of importation, importing carrier, and 

importer of record or ultimate consignee name and Customs or taxpayer 

identification number. Explicit line item information shall be clearly 

noted on the Customs Form 7501 so that the subject goods are easily 

discernible;

    (C) Customs Form 7505, if applicable, to trace the movement of the 

imported goods after importation;

    (D) A certificate of delivery on Customs Form 7552, if applicable, 

for purposes of tracing the transfer of ownership of the imported goods 

from the importer to the claimant. This is required if the drawback 

claimant is not the original importer of the merchandise which is the 

subject of a same condition claim;

    (E) Customs Form 7512, if applicable. This is required for 

merchandise which is examined at one port but exported through border 

points outside of that port. Such goods must travel in bond from the 

location where they were examined to the point of the border crossing 

(exportation). If examination is waived, in-bond transportation is not 

required;

    (F) Notification of intent to export or waiver of prior notice;

    (G) Evidence of exportation. Acceptable documentary evidence of 

exportation to Canada or Mexico shall include a bill of lading, air 

waybill, freight waybill, export ocean bill of lading, Canadian customs 

manifest, cargo manifest, or certified copies thereof, issued by the 

exporting carrier. Supporting documentary evidence shall establish fully 

the time and fact



[[Page 368]]



of exportation, the identity of the exporter, and the identity and 

location of the ultimate consignee of the exported goods;

    (H) Waiver of right to drawback. If the party exporting to Canada or 

Mexico was not the importer, a written waiver from the importer and from 

each intermediate person to whom the goods were transferred shall be 

required in order for the claim to be considered complete; and

    (I) An affidavit of the party claiming drawback stating that no 

other drawback claim has been made on the designated goods.

    (iii) Nonconforming or improperly shipped goods drawback claim. The 

following shall be submitted in the case of goods not conforming to 

sample or specifications or shipped without the consent of the consignee 

and subject to a drawback claim under 19 U.S.C. 1313(c):

    (A) Customs Form 7551, completed and submitted at the time the goods 

are returned to Customs custody;

    (B) Customs Form 7501 to establish the fact of importation, the 

receipt of the imported goods and the identity of the party to whom 

drawback is payable (see Sec.  181.48(c) of this part);

    (C) Documentary evidence to support the claim that the goods did not 

conform to sample or specifications or were shipped without the consent 

of the consignee. In the case of nonconforming goods, such documentation 

may include a copy of a purchase order and any related documents such as 

a specification sheet, catalogue or advertising brochure from the 

supplier, the basis for which the order was placed, and copy of a letter 

or telex or credit memo from the supplier indicating acceptance of the 

returned merchandise. This documentation is necessary to establish that 

the goods are, in fact, being returned to the party from which they were 

procured or that they are being sent to the supplier's other customer 

directly;

    (D) Customs Form 7512, if applicable; and

    (E) Evidence of exportation, as provided in paragraph (b)(2)(ii)(G) 

of this section.

    (iv) Meats cured with imported salt. The provisions of paragraph 

(b)(2)(i) of this section relating to direct identification 

manufacturing drawback shall apply to claims for drawback on meats cured 

with imported salt filed under this subpart insofar as applicable to and 

not inconsistent with the provisions of this subpart, and the forms 

referred to in that paragraph shall be modified to show that the claim 

is being made for refund of duties paid on salt used in curing meats.

    (v) Jet aircraft engines. The provisions of paragraph (b)(2)(i) of 

this section relating to direct identification manufacturing drawback 

shall apply to claims for drawback on foreign-built jet aircraft engines 

repaired or reconditioned in the United States filed under this subpart 

insofar as applicable to and not inconsistent with the provisions of 

this subpart and the provisions of subpart N of part 191 of this 

chapter.

    (c) Evidence of exportation and of duties paid in Canada or Mexico. 

For purposes of this subpart, evidence of exportation and satisfactory 

evidence of payment of duties in Canada or Mexico shall consist of one 

of the following types of documentation, provided that, for purposes of 

evidence of duties paid, such documentation includes the import entry 

number, the date of importation, the tariff classification number, the 

rate of duty and the amount of duties paid:

    (1) In the case of Canada, the Canadian entry document, referred to 

as the Canada Customs Invoice or B-3, presented with either the K-84 

Statement or the Detailed Coding Statement. A Canadian customs document 

that is not accompanied by a valid receipt is not adequate evidence of 

exportation and payment of duty in Canada;

    (2) In the case of Mexico, the Mexican entry document (the 

``pedimento'');

    (3) The final customs duty determination of Canada or Mexico, or a 

copy thereof, respecting the relevant entry; or

    (4) An affidavit, from the person claiming drawback, which is based 

on information received from the importer of the good in Canada or 

Mexico.



[T.D. 95-68, 60 FR 46364, Sept. 6, 1995, as amended by T.D. 98-16, 63 FR 

11005, Mar. 5, 1998]



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