[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: 19CFR191.61]



[Page 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 F_Verification of Claims

 

Sec.  191.61  Verification of drawback claims.





    (a) Authority--(1) Drawback office. All claims shall be subject to 

verification by the port director where the claim is filed.

    (2) Two or more locations. The port director selecting the claim for 

verification may forward copies of the claim and, as applicable, letters 

of notification and acknowledgement for the general manufacturing 

drawback ruling or application and letter of approval for a specific 

manufacturing drawback ruling, and request for verification, to other 

drawback offices when deemed necessary.

    (b) Method. The verifying office shall verify compliance with the 

law and this part, the accuracy of the related general manufacturing 

drawback ruling or specific manufacturing drawback ruling (as 

applicable), and the selected drawback claims. Verification may include 

an examination of all records relating to the transaction(s).

    (c) Liquidation. When a claim has been selected for verification, 

liquidation will be postponed only on the drawback entries for those 

claims selected for verification. Postponement will continue in effect 

until the verification has been completed and the appropriate port 

director issues a report. In the event that a substantial error is 

revealed during the verification, Customs may postpone liquidation of 

all related product line claims, or, in Customs discretion, all claims 

for that claimant.

    (d) Errors in specific or general manufacturing drawback rulings--

(1) Specific manufacturing drawback ruling; action by port director. If 

verification of a drawback claim filed under a specific manufacturing 

drawback ruling (see Sec.  191.8 of this part) reveals errors of 

deficiencies in the drawback ruling or application therefor, the port 

director shall promptly inform Customs Headquarters (Attention: Duty and 

Refund Determination Branch, Office of Regulations and Rulings).

    (2) General manufacturing drawback ruling. If verification of a 

drawback claim filed under a general manufacturing drawback ruling (see 

Sec.  191.7 of this part) reveals errors or deficiencies in a general 

manufacturing drawback ruling, the letter of notification of intent to 

operate under the general manufacturing drawback ruling, or the 

acknowledgment of the letter of notification of intent, the port 

director shall promptly inform Customs Headquarters (Attention: Duty and 

Refund Determination Branch, Office of Regulations and Rulings).

    (3) Action by Customs Headquarters. Customs Headquarters shall 

review the stated errors or deficiencies and take appropriate action 

(see 19 U.S.C. 1625; 19 CFR part 177).



[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15288, Mar. 31, 1998]