[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: 19CFR191.76]



[Page 557-558]

 

                        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.  191.76  Landing certificate.



    (a) Requirement. Prior to the liquidation of the drawback entry, 

Customs may require a landing certificate for every aircraft departing 

from the United States under its own power if drawback is claimed on the 

aircraft or a part thereof, except for the exportation of supplies under 

Sec.  309 of the Act, as amended (19 U.S.C. 1309). The certificate shall 

show the exact time of landing in the foreign destination and describe 

the aircraft or parts subject to



[[Page 558]]



drawback in sufficient detail to enable Customs officers to identify 

them with the documentation of exportation.

    (b) Written notice of requirement and time for filing. A landing 

certificate shall be filed within one year from the written Customs 

request, unless Customs Headquarters grants an extension.

    (c) Signature. A landing certificate shall be signed by a revenue 

officer of the foreign country of the export's destination, unless the 

embassy of that country certifies in writing that there is no Customs 

administration in that country, in which case the landing certificate 

may be signed by the consignee or the carrier's agent at the place of 

unlading.

    (d) Inability to produce landing certificates. A landing certificate 

shall be waived by the requiring Customs authority if the claimant 

demonstrates inability to obtain a certificate and offers other 

satisfactory evidence of export.