[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: 19CFR191.71]



[Page 556]

 

                        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 G_Exportation and Destruction

 

Sec.  191.71  Drawback on articles destroyed under Customs supervision.





    (a) Procedure. At least 7 working days before the intended date of 

destruction of merchandise or articles upon which drawback is intended 

to be claimed, a Notice of Intent to Export, Destroy, or Return 

Merchandise for Purposes of Drawback on Customs Form 7553 shall be filed 

by the claimant with the Customs port where the destruction is to take 

place, giving notification of the date and specific location where the 

destruction is to occur. Within 4 working days after receipt of the 

Customs Form 7553, Customs shall advise the filer in writing of its 

determination to witness or not to witness the destruction. If the filer 

of the notice is not so notified within 4 working days, the merchandise 

may be destroyed without delay and will be deemed to have been destroyed 

under Customs supervision. Unless Customs determines to witness the 

destruction, the destruction of the articles following timely 

notification on Customs Form 7553 shall be deemed to have occurred under 

Customs supervision. If Customs attends the destruction, it must certify 

the Notice of Intent to Export, Destroy, or Return Merchandise for 

Purposes of Drawback.

    (b) Evidence of destruction. When Customs does not attend the 

destruction, the claimant must submit evidence that destruction took 

place in accordance with the approved Notice of Intent to Export, 

Destroy, or Return Merchandise for Purposes of Drawback. The evidence 

must be issued by a disinterested third party (for example, a landfill 

operator). The type of evidence depends on the method and place of 

destruction, but must establish that the merchandise was, in fact, 

destroyed within the meaning of ``destruction'' in Sec.  191.2(g) (i.e., 

that no articles of commercial value remained after destruction).

    (c) Completion of drawback entry. After destruction, the claimant 

must provide the Customs Form 7553, certified by the Customs official 

witnessing the destruction in accordance with paragraph (a) of this 

section, to Customs as part of the completed drawback claim based on the 

destruction (see Sec.  191.51(a) of this part). If Customs has not 

attended the destruction, the claimant must provide the evidence that 

destruction took place in accordance with the approved Customs Form 

7553, as provided for in paragraph (b) of this section, as part of the 

completed drawback claim based on the destruction (see Sec.  191.51(a) 

of this part).