[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: 19CFR191.24]



[Page 541]

 

                        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 B_Manufacturing Drawback

 

Sec.  191.24  Certificate of manufacture and delivery.



    (a) When required. When an article or drawback product manufactured 

or produced under a general manufacturing drawback ruling or a specific 

manufacturing drawback ruling is transferred from the manufacturer or 

producer to another party, a certificate of manufacture and delivery 

shall be prepared and certified by the manufacturer.

    (b) Information required on certificate. The following information 

shall be required on the certificate of manufacture and delivery 

executed by the manufacturer or producer:

    (1) The person to whom the article or drawback product is delivered;

    (2) If the article or drawback product was manufactured or produced 

under a general manufacturing drawback ruling, the unique computer-

generated number assigned to the letter of acknowledgment for that 

ruling, and if the article or drawback product was manufactured or 

produced under a specific manufacturing drawback ruling, either the 

unique computer number or the T.D. number for that ruling;

    (3) The quantity, kind and quality of imported, duty-paid 

merchandise or drawback product designated;

    (4) Import entry numbers, HTSUS number for the imported merchandise 

to at least the 6th digit (such HTSUS number shall be from the entry 

summary and other entry documentation for the imported, duty-paid 

merchandise unless the issuer of the certificate of manufacture and 

delivery received the merchandise under another certificate (either of 

delivery or of manufacture and delivery), in which case such HTSUS 

number shall be from the other certificate), and applicable duty 

amounts;

    (5) Date received at factory;

    (6) Date used in manufacture;

    (7) Value at factory, if applicable;

    (8) Quantity of waste, if any, if applicable;

    (9) Market value of any waste, if applicable;

    (10) Total quantity and description of merchandise appearing in or 

used;

    (11) Total quantity and description of articles produced;

    (12) Date of manufacture or production of the articles;

    (13) The quantity of articles transferred; and

    (14) The person from whom the article or drawback product is 

delivered.

    (c) Filing of certificate. The certificate of manufacture and 

delivery shall be filed with the drawback claim it supports (unless 

previously filed) (see Sec.  191.51 of this part).

    (d) Effect of certificate. A certificate of manufacture and delivery 

documents the delivery of articles from the manufacturer or producer to 

another party, identifies such articles as being those to which a 

potential right to drawback exists, and assigns such potential rights to 

the transferee (see also Sec.  191.82 of this part).