[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: 19CFR181.48]



[Page 369]

 

                        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.  181.48  Person entitled to receive drawback.



    (a) Manufacturing drawback. The person named as exporter on the 

notice of exportation or on the bill of lading, air waybill, freight 

waybill, Canadian or Mexican customs manifest, cargo manifest, or 

certified copies of these documents, shall be considered the exporter 

and entitled to manufacturing drawback, unless the manufacturer or 

producer shall reserve the right to claim drawback. The manufacturer or 

producer who reserves this right may claim drawback, and he shall 

receive payment upon production of satisfactory evidence that the 

reservation was made with the knowledge and consent of the exporter. 

Drawback also may be granted to the agent of the manufacturer, producer, 

or exporter, or to the person the manufacturer, producer, exporter, or 

agent directs in writing to receive the drawback of duties.

    (b) Nonconforming or improperly shipped goods drawback. Only the 

importer of record or the actual owner of the merchandise or its agent 

may claim drawback under 19 U.S.C. 1313(c).

    (c) Same condition drawback. The importer of record on the 

consumption entry is entitled to claim same condition drawback under 19 

U.S.C. 1313(j)(1) unless he has in writing waived his right to claim 

drawback.