[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: 19CFR19.21]



[Page 357-358]

 

                        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.  19.21  Smelting and refining in separate establishments.



    (a) If the operations of smelting and refining are not carried on in 

the same establishment, the smelted and unrefined products obtained from 

the smelting of imported materials in a bonded smelting warehouse may be 

removed therefrom for shipment to a bonded refining warehouse located at 

the same or another port under the general procedure for transfer from 

one bonded warehouse to another.

    (b) When the transfer is to a bonded refining warehouse located at 

another port, the smelted and unrefined products or bullion obtained 

from the



[[Page 358]]



smelting of the imported material shall be weighed, sampled, and assayed 

before withdrawal, the sampling to be performed under Government 

supervision in accordance with Sec.  19.4 and the commercial practice in 

effect at the plant. A report of sampling, weight, and assay of 

transferred material shall be maintained for 5 years after liquidation 

of the warehouse entry.

    (c) The withdrawal for transportation shall show the gross weight of 

the smelted and unrefined products withdrawn, the weight of the dutiable 

metal contained therein, the wastage applicable thereto and the duties 

properly chargeable on the withdrawn products as shown by the import 

entry.

    (d) The rewarehouse entry covering the smelted and unrefined 

products at the bonded refining warehouse to which they are transferred 

shall be made out in accordance with the weights and duties shown on the 

withdrawal for transportation.

    (e) Upon withdrawal of the metal from the bonded refining warehouse 

for export, the warehouse account of the refining warehouse shall be 

credited with the amount of metal so withdrawn, plus the refining 

wastage prescribed for said refining warehouse, plus the smelting 

wastage prescribed for the bonded smelting warehouse in which the 

smelted and unrefined products were produced, together with the amount 

of any dutiable metals entirely lost in the smelting or refining, or 

both. However, when the metal is withdrawn for consumption, duty shall 

be collected on an amount of metal-bearing materials in their condition 

as imported equivalent to that from which such metal would be 

producible. No allowance for either smelting or refining wastage shall 

be permitted, except where the metal is withdrawn from a Customs 

warehouse other than a bonded smelting and refining warehouse.



[28 FR 14763, Dec. 31, 1963, as amended by T.D. 82-204, 47 FR 49374, 

Nov. 1, 1982; T.D. 84-213, 49 FR 41170, Oct. 19, 1984]