[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

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

[CITE: 19CFR19.13]



[Page 351-352]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 19_CUSTOMS WAREHOUSES, CONTAINER STATIONS AND CONTROL OF MERCHANDISE THEREIN--Table of Contents

 

Sec.  19.13  Requirements for establishment of warehouse.



    (a) Buildings or parts of buildings and other enclosures may be 

designated as bonded manufacturing warehouses if the port director is 

satisfied that their location, construction, and arrangement afford 

adequate protection to the revenue. Such warehouses shall be used solely 

and exclusively for the purpose for which they are bonded. The general 

provisions pertaining to warehouses for the storage of bonded 

merchandise shall, so far as relevant, apply to bonded manufacturing 

warehouses.

    (b) Application for the establishment of such a warehouse shall be 

made to the director of the port where the premises are situated, 

setting forth the size, construction, and location of the premises, the 

manufacture proposed to be carried on, and the kinds of materials 

intended to be stored and used therein.



[[Page 352]]



    (c) The procedure outlined in Sec.  19.2 with respect to the 

application to bond the premises and the execution of the bond shall be 

followed.

    (d) A list of all articles intended to be manufactured in the 

warehouse shall be filed with the port director. Such list shall set 

forth the specific names under which the articles are to be exported and 

under which they will be known to the trade, and shall show the names of 

all the ingredients entering into the manufacture of such articles, with 

the quantities of such ingredients or materials as may be dutiable or 

taxable.

    (e) Proprietors of such warehouses are required to conform strictly 

to the formulas filed with the bond, or subsequently, and in no instance 

shall an article be permitted to be manufactured in or withdrawn from 

the warehouse which does not contain all the ingredients and in the 

quantities specified in the formula for the manufacture of such article, 

or which contains any ingredient not specified in the formula.

    (f) Manufactured articles shall be marked with the trade name of the 

goods and may be marked, in addition, with the formulas and with such 

insignia or name as may be indicated or desired by the purchaser, if 

such additional marking will in no manner conflict with the requirements 

of the formula or present or create a false or misleading statement or 

impression.

    (g) Secure storage. Each bonded manufacturing warehouse shall have a 

secured area separated from the remainder of the premises to be used 

exclusively for the storage of imported merchandise, domestic spirits, 

and merchandise subject to internal-revenue tax transferred into the 

warehouse for manufacture. A like area shall be provided to be used 

exclusively for the storage of products manufactured in the warehouse. 

The area shall be secured to prevent any unauthorized person from having 

access thereto and the goods therein shall be arranged in a manner to 

assist a Customs officer in making the required examination or taking 

samples for analysis. The areas for storage of bonded material and 

manufactured products shall be secured in accordance with the standards 

prescribed in Sec.  19.4(b)(6) of this part. The proprietor shall mark 

each package with the correct warehouse entry number and date until 

manufacturing takes place. After manufacture, the proprietor shall mark 

each package of the finished product with the warehouse entry number and 

date.

    (h) Entry shall be made and duties paid, where applicable, on any 

imported machinery or other equipment or apparatus that is for the 

construction of the warehouse or for the pursuit of its business.



[28 FR 14763, Dec. 31, 1963, as amended by T.D. 82-204, 47 FR 49372, 

Nov. 1, 1982; T.D. 84-213, 49 FR 41169, Oct. 19, 1984; T.D. 89-1, 53 FR 

51254, Dec. 21, 1988; T.D. 97-19, 62 FR 15839, Apr. 3, 1997]