[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: 19CFR191.34]



[Page 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.  191.34  Certificate of delivery required.



    (a) Direct identification; purpose; when required. If the exported 

or destroyed merchandise claimed for drawback under 19 U.S.C. 1313(j)(1) 

was not imported by the exporter or destroyer, a properly executed 

certificate of delivery must be prepared by the importer and each 

intermediate party. Each such transfer of the merchandise must be 

documented by its own certificate of delivery.

    (1) Completion. The certificate of delivery shall be completed as 

provided in Sec.  191.10 of this part. Each party must also certify on 

the certificate of delivery that the party did not use the transferred 

merchandise (see Sec.  191.31(c) of this part).

    (2) 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.

    (b) Substitution. For purposes of substitution unused merchandise 

drawback, 19 U.S.C. 1313(j)(2), if the importer, or a party who received 

imported merchandise and a certificate of delivery for that imported 

merchandise, directly or indirectly, from the importer, transfers to 

another party imported merchandise, duty-paid merchandise, commercially 

interchangeable merchandise, or any combination thereof, the transferor 

shall prepare and issue in favor of such party a certificate of delivery 

covering the transferred merchandise. The certificate of delivery must 

expressly state that it is prepared pursuant to 19 U.S.C. 1313(j)(2). 

Merchandise so transferred for which drawback is allowed under 19 U.S.C. 

1313(j)(2) may not be designated for any other drawback purposes. Each 

transfer, whether of the imported merchandise or of imported 

merchandise, duty-paid merchandise, commercially interchangeable 

merchandise, or any combination thereof, must be documented by its own 

certificate of delivery. Certificates of delivery under this paragraph 

are subject to the provisions for completion and retention of 

certificates of delivery in paragraphs (a)(1) and (a)(2) of this 

section.

    (c) 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 need be 

prepared covering prior transfers of merchandise while in a bonded 

warehouse, because such transfers will be recorded in the warehouse 

entry (see Sec.  144.22 of this chapter).