[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: 19CFR19.25]



[Page 359]

 

                        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.  19.25  Credit to be applied under various forms of withdrawals.



    (a) The warehouse entry account of the plant designated in the 

withdrawal to receive credit for the exportation shall be credited with 

the following:

    (1) The quantity of dutiable metal exported.

    (2) The wastage in effect on the date of entry at the plant of 

initial treatment of such materials.

    (3) The proportion of any other dutiable metals in the importation 

being credited which were lost at the said plant in the production of a 

quantity of dutiable metal equal to that exported.

    (b) If credit is being applied to a charge set up by a theoretical 

transfer under Sec.  19.24 at the plant designated in the withdrawal to 

receive the credit, the wastages to be applied shall be those set up at 

such plant in connection with the theoretical transfer, irrespective of 

the date of the withdrawal.

    (c) On the transfer of dutiable metal to a bonded storage warehouse, 

credit shall be applied at the plant designated in the withdrawal to 

receive the credit in the manner provided for in paragraph (a) of this 

section with respect to withdrawals for exportation. The charge so 

credited at the plant shall be set up on the warehouse entry account of 

the storage warehouse to which the dutiable metal has been transferred. 

In the case of the withdrawal of dutiable metal for transfer to a bonded 

manufacturing warehouse, credit shall be applied in the same manner at 

the plant designated in the withdrawal to receive the credit, but the 

charge set upon the warehouse entry account of the bonded manufacturing 

warehouse shall be limited to the quantity of dutiable metal transferred 

to such warehouse.



                  Space Bonded for the Storage of Wheat