[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: 19CFR191.10]



[Page 531-532]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 191_DRAWBACK--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  191.10  Certificate of delivery.



    (a) Purpose; when required. A party who: imports and pays duty on 

imported merchandise; receives imported merchandise; in the case of 19 

U.S.C. 1313(j)(2), receives imported merchandise, commercially 

interchangeable merchandise, or any combination of imported and 

commercially interchangeable merchandise; or receives an article 

manufactured or produced under 19 U.S.C. 1313(a) and/or (b): may 

transfer such merchandise or manufactured article to another party. The 

party shall record this transfer by preparing and issuing in favor of 

such other party a certificate of delivery, certified by the importer or 

other party through whose possession the merchandise or manufactured 

article passed (see paragraph (c) of this section). A certificate of 

delivery issued with respect to the delivered merchandise or article:

    (1) Documents the transfer of that merchandise or article;

    (2) Identifies such merchandise or article as being that to which a 

potential right to drawback exists; and

    (3) Assigns such right to the transferee (see Sec.  191.82 of this 

part).

    (b) Required information. The certificate of delivery must include 

the following information:

    (1) The party to whom the merchandise or articles are delivered;

    (2) Date of delivery;

    (3) Import entry number;

    (4) Quantity delivered;

    (5) Total duty paid on, or attributable to, the delivered 

merchandise;

    (6) Date certificate was issued;

    (7) Date of importation;

    (8) Port where import entry filed;

    (9) Person from whom received;

    (10) Description of the merchandise delivered;

    (11) The HTSUS number with a minimum of 6 digits, for the designated 

imported merchandise (such HTSUS number shall be from the entry summary 

and other entry documentation for the merchandise unless the issuer of 

the certificate of delivery received the merchandise under another 

certificate of delivery, or a certificate of manufacture and delivery, 

in which case such HTSUS number shall be from the other certificate); 

and

    (12) If the merchandise transferred is substituted for the 

designated imported merchandise under 19 U.S.C. 1313(j)(2), the HTSUS or 

Schedule B commodity number, with a minimum of 6 digits.



[[Page 532]]



    (c) Intermediate transfer--(1) Imported merchandise. If the imported 

merchandise was not delivered directly from the importer to the 

manufacturer, or from the importer to the exporter (or destroyer), each 

intermediate transfer of the imported merchandise shall be documented by 

means of a certificate of delivery issued in favor of the receiving 

party, and certified by the person through whose possession the 

merchandise passed.

    (2) Manufactured article. If the article manufactured or produced 

under 19 U.S.C. 1313 (a) or (b) is not delivered directly from the 

manufacturer to the exporter (or destroyer), each transfer after the 

transfer from the manufacturer (which shall be documented by means of a 

certificate of manufacture and delivery) shall be documented by means of 

a certificate of delivery, issued in favor of the receiving party, and 

certified by the person through whose possession the article passed.

    (d) Retention period; supporting records. Records supporting the 

information required on the certificate(s) of delivery, as listed in 

paragraph (b) of this section, must be retained by the issuing party for 

3 years from the date of payment of the related claim or longer period 

if required by law (see 19 U.S.C. 1508(c)(3)).

    (e) Retention; submission to Customs. The certificate of delivery 

shall be retained by the party to whom the merchandise or article 

covered by the certificate was delivered. Customs may request the 

certificate from the claimant for the drawback claim based upon the 

certificate (see Sec. Sec.  191.51, 191.52). If the certificate is 

requested by Customs, but is not provided by the claimant, the part of 

the drawback claim dependent on that certificate will be denied.

    (f) Warehouse transfer and withdrawals. The person in whose name 

merchandise is withdrawn from a bonded warehouse shall be considered the 

importer for drawback purposes. No certificate of delivery is required 

covering prior transfers of merchandise while in a bonded warehouse.