[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: 19CFR191.72]



[Page 556-557]

 

                        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.  191.72  Exportation procedures.



    Exportation of articles for drawback purposes shall be established 

by complying with one of the procedures provided for in this section (in 

addition to providing prior notice of intent to export if applicable 

(see Sec. Sec.  191.35, 191.36, 191.42, and 191.91 of this part)). 

Supporting documentary evidence shall establish fully the date and fact 

of exportation and the identity of the exporter. The procedures for 

establishing exportation outlined by this section include, but are not 

limited to:

    (a) Actual evidence of exportation consisting of documentary 

evidence, such as an originally signed bill of lading, air waybill, 

freight waybill, Canadian Customs manifest, and/or cargo manifest, or 

certified copies thereof, issued by the exporting carrier;

    (b) Export summary (Sec.  191.73);

    (c) Certified export invoice for mail shipments (Sec.  191.74);

    (d) Notice of lading for supplies on certain vessels or aircraft 

(Sec.  191.112); or



[[Page 557]]



    (e) Notice of transfer for articles manufactured or produced in the 

U.S. which are transferred to a foreign trade zone (Sec.  191.183).