[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: 19CFR191.73]



[Page 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.  191.73  Export summary procedure.



    (a) General. The export summary procedure consists of a 

Chronological Summary of Exports used to support a drawback claim. It 

may be submitted as part of the claim in lieu of actual documentary 

evidence of exportation. It may be used by any claimant for 

manufacturing drawback, and for unused or rejected merchandise drawback, 

as well as for drawback involving the substitution of finished petroleum 

derivatives (19 U.S.C. 1313(a), (b), (c), (j), or (p)). It is intended 

to improve administrative efficiency.

    (b) Format of Chronological Summary of Exports. The Chronological 

Summary of Exports shall contain the data provided for in the following 

sample:



                    Chronological Summary of Exports



Drawback entry No. --------.

Claimant --------; Exporter -------- (if different from claimant)



Period from -------- to --------.





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                                                                                                                     Sched. B com.

         Date of export             Exporter if not      Unique export        Description        Net quantity      or HTSUS      Destination

                                       claimant         identifier \1\                                                 

(1)                               (2)...............  (3)...............  (4)...............  (5)...............  (6)...............  (7)

--------------------------------------------------------------------------------------------------------------------------------------------------------

 \1\ This number is to be used to associate the export transaction presented on the Chronological Summary of Exports to the appropriate documentary

  evidence of exportation (for example, Bill of Lading, Manifest no., invoice, identification of vessel or aircraft and voyage or aircraft number (see

  subpart K), etc.).



    (c) Documentary evidence--(1) Records. The claimant, whether or not 

the exporter, shall maintain the Chronological Summary of Exports and 

such additional evidence of exportation required by Customs to establish 

fully the identity of the exported articles and the fact of exportation. 

Actual evidence of exportation, as described in Sec.  191.72(a) of this 

subpart, is the primary evidence of export for drawback purposes.

    (2) Maintenance of records. The claimant shall submit as part of the 

claim the Chronological Summary of Exports (see Sec.  191.51). The 

claimant shall retain records supporting the Chronological Summary of 

Exports for 3 years after payment of the related claim, and such records 

are subject to review by Customs.



[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15289, Mar. 31, 1998]