[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: 19CFR191.53]



[Page 554-555]

 

                        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 E_Completion of Drawback Claims

 

Sec.  191.53  Restructuring of claims.



    (a) General. Customs may require claimants to restructure their 

drawback claims in such a manner as to foster Customs administrative 

efficiency. In making this determination, Customs will consider the 

following factors:

    (1) The number of transactions of the claimant (imports and 

exports);

    (2) The value of the claims;

    (3) The frequency of claims;

    (4) The product or products being claimed; and

    (5) For 19 U.S.C. 1313(a) and 1313(b) claims, the provisions, as 

applicable, of the general manufacturing drawback



[[Page 555]]



ruling or the specific manufacturing drawback ruling.

    (b) Exemption from restructuring; criteria. In order to be exempt 

from a restructuring, a claimant must demonstrate an inability or 

impracticability in restructuring its claims as required by Customs and 

must provide a mutually acceptable alternative. Criteria used in such 

determination will include a demonstration by the claimant of one or 

more of the following:

    (1) Complexities caused by multiple commodities or the applicable 

general manufacturing drawback ruling or the specific manufacturing 

drawback ruling;

    (2) Variable and conflicting manufacturing and inventory periods 

(for example, financial, accounting and manufacturing records maintained 

are significantly different);

    (3) Complexities caused by multiple manufacturing locations;

    (4) Complexities caused by difficulty in adjusting accounting and 

inventory records (for example, records maintained--financial or 

accounting--are significantly different); and/or

    (5) Complexities caused by significantly different methods of 

operation.