[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: 19CFR19.19]



[Page 356-357]

 

                        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.  19.19  Manufacturers' records; annual statement.



    (a) Every manufacturer engaged in smelting or refining, or both, 

shall immediately notify the director of the port nearest which the 

plant is located



[[Page 357]]



of any material change in the character of the metal-bearing materials 

smelted or refined and of any change in the methods of smelting or 

refining. Each plant for which any of the deductions provided for in 

Chapter 26, Additional U.S. Note 1, Harmonized Tariff Schedule of the 

United States, is to be claimed shall maintain complete smelting and 

refining records showing the receipts and disposition of each shipment 

of materials received in the plant. If losses are to be claimed under 

paragraph (c) of said headnote, a record shall be kept which will become 

a part of the annual statement described in paragraph (b) of this 

section. These records shall be retained for a period of not less than 5 

years. In the case of records forming the basis of such an annual 

statement, the period for retention shall run from the date of the 

related annual statement. All such records shall be made available to 

the port director for such inspection and verification as he may deem 

advisable.

    (b) Every manufacturer engaged in smelting or refining, or both, 

must prepare and submit to the port director at the port nearest which 

the plant is located an annual statement for the fiscal year for the 

plant involved not later than 60 days after the termination of that 

fiscal year. The annual statement for the smelting or refining warehouse 

or both, shall be in lieu of the warehouse proprietors submission 

required by Sec.  19.12. No specific form is prescribed in which such 

statement shall be prepared. As basic information, the statement shall 

show the quantities of metal-bearing materials on hand at the beginning 

of the period and the dutiable contents thereof; the quantities of 

metal-bearing materials received during the period and the dutiable 

contents thereof; the total metal-bearing materials to be accounted for 

and the dutiable contents thereof; the quantities of metal-bearing 

materials on hand at the end of the period and the dutiable contents 

thereof; and the quantities of metal-bearing materials worked during the 

period and the dutiable contents thereof. The statement of the quantity 

of metal-bearing materials worked during the period shall show the 

quantity of foreign material and the quantity of domestic material put 

in process during the smelting operations. The statement shall contain 

such further information concerning the quantities and kinds of metals 

and intermediary products produced at the plant as will show the wastage 

sustained in the smelting and refining operation.



[T.D. 67-139, 32 FR 8134, June 6, 1967, as amended by T.D. 82-204, 47 FR 

49374, Nov. 1, 1982; T.D. 89-1, 53 FR 51254, Dec. 21, 1988; T.D. 99-78, 

64 FR 57565, Oct. 26, 1999]