[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: 19CFR191.33]



[Page 546-547]

 

                        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 C_Unused Merchandise Drawback

 

Sec.  191.33  Person entitled to claim drawback.



    (a) Direct identification. (1) Under 19 U.S.C. 1313(j)(1), the 

exporter (or destroyer) shall be entitled to claim drawback.

    (2) The exporter or destroyer may waive the right to claim drawback 

and assign such right to the importer or any intermediate party. A 

drawback claimant under 19 U.S.C. 1313(j)(1) other than the exporter or 

destroyer shall secure and retain a certification signed by the exporter 

or destroyer that such party waived the right to claim drawback, and did 

not and will not authorize any other party to claim the exportation or 

destruction for drawback (see Sec.  191.82 of this part). The 

certification provided for under this section may be a blanket 

certification for a stated period. The claimant shall file such 

certification at the time of, or prior to, the filing of the claim(s) 

covered by the certification.

    (b) Substitution. (1) Under 19 U.S.C. 1313(j)(2), the following 

parties may claim drawback:

    (i) In situations where the exporter or destroyer of the substituted 

merchandise is also the importer of the imported merchandise, that party 

shall be entitled to claim drawback.

    (ii) In situations where the exporter or destroyer receives from the 

person who imported and paid the duty on the imported merchandise a 

certificate of delivery documenting the transfer of imported 

merchandise, commercially interchangeable merchandise, or any 

combination of imported and commercially interchangeable merchandise, 

and exports or destroys such transferred merchandise, that exporter or 

destroyer shall be entitled to claim drawback. (Any such transferred 

merchandise, regardless of its origin, will be treated as imported 

merchandise for purposes of drawback under Sec.  1313(j)(2), and any 

retained merchandise will be treated as domestic merchandise.)

    (iii) In situations where the transferred merchandise described in 

paragraph (b)(1)(ii) of this section is the subject of further 

transfer(s), such transfer(s) shall be documented by certificate(s) of 

delivery, and the exporter or destroyer shall be entitled to claim



[[Page 547]]



drawback (multiple substitutions are not permitted).

    (2) The exporter or destroyer may waive the right to claim drawback 

and assign such right to the importer or to any intermediate party, 

provided that the claimant had possession of the substituted merchandise 

prior to its exportation or destruction. A drawback claimant under 19 

U.S.C. 1313(j)(2) other than the exporter or destroyer shall secure and 

retain a certification signed by the exporter or destroyer that such 

party waived the right to claim drawback, and did not and will not 

authorize any other party to claim the exportation or destruction for 

drawback (see Sec.  191.82 of this part). The certification provided for 

under this section may be a blanket certification for a stated period. 

The claimant shall file such certification at the time of, or prior to, 

the filing of the claim(s) covered by the certification.