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after the withdrawal of one or more complete lots or cargoes, and all the seed from such lots or cargoes in process or contained in bins, screens, conveyors, cookers, presses, expellers, etc., shall be manufactured during the abstract period in order that there may be no overlapping of seed and product from one abstract period to another. If any seed withdrawn from the storage tanks during any abstract period is disposed of without being manufactured into the products specified in this paragraph, it shall be reported on the certificate of manufacture provided for in subparagraph (4). The quantity of seed so withdrawn shall be stated according to its condition as imported.

(3) Should it become necessary for a crusher to terminate an abstract period before the complete withdrawal from the storage tanks of any lot or cargo of imported flaxseed contained therein, a cut-off shall be made at the storage tanks and the quantity of imported flaxseed remaining in the tanks after the cut-off shall be determined by weighing, gauging, or measuring under the supervision of a customs officer. Upon application to the collector of customs in whose district the plant of the crusher is located, a customs officer shall be assigned for this purpose. All flaxseed withdrawn from storage before the cut-off shall be manufactured into oil and cake or otherwise disposed of before a new abstract period is begun.

(4) At the conclusion of each abstract period during which a crusher manu- TD 53268. factures oil, cake, or meal for exportation with benefit of drawback, such crusher shall file a certificate of manufacture, constituting an abstract of his manufacturing records, with the collector of customs at any one of the following ports: New York, N. Y.; Philadelphia, Pa.; Chicago, Ill.; Cleveland, Ohio; San Francisco, Calif.; or Seattle, Wash.

(5) Such certificate shall show the inclusive dates of manufacture; the quantity, identity, and value (if valuable wastes occur) of the imported flaxseed or screenings, scalpings, chaff, or scourings used; the quantity by actual weight and value, if any, of the material removed from the foregoing by screening prior to crushing; the quantity and kind of domestic merchandise added, if any; the quantity by actual weight or gauge and value of the oil, cake, and meal obtained; and the quantity and value, if any, of the waste incurred. The quantity of imported flaxseed, screenings, scalpings, chaff, or scourings used or of material removed shall not be estimated nor computed on the basis of the quantity of finished products obtained, but shall be determined by actually weighing the said flaxseed, screenings, scalpings, chaff, scourings, or other material; or, at the option of the crusher, the quantities of imported materials used may be determined from customs weights, as shown by the import entry covering such imported materials, and the Government weight certificate and certificate of analysis issued at the time of entry. The entire period covered by an abstract shall be deemed the time of separation of the oil and cake covered thereby.

(6) The drawback allowance shall not exceed 99 percent of the duty paid on TD 53268. the quantity of imported flaxseed, screenings, scalpings, chaff, or scourings used in the manufacture of the exported products, less the quantity of such imported materials which the value of the waste will replace, as shown by the abstract of the manufacturing records provided for above.

(7) The drawback allowance shall be distributed to the oil and cake in accordance with their relative values at the time of separation, and the drawback allowance on the processed oil and on the oil meal shall be the drawback accuring to the raw oil and to the cake from which the processed oil and the meal respectively, were produced.

(8) In order that the relative values may be determined for use as the bases for the distribution of the drawback to the several products as prescribed in section 313 (a), Tariff Act of 1930, each crusher operating under the provisions of this paragraph shall file with the collector of customs, New York, N. Y., within 10 days after the 1st and 15th days of each month a statement in duplicate showing the quantity of oil in barrels of 375 pounds each and the quantity of

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TD 53268.

(1st Rev. Aug. 1956)

TD 53268.

cake or meal in tons of 2,000 pounds delivered each day from the mill during the preceding period (that is, 1st to 15th or 16th to the last day of the month) to points in the zone in which the mill is located. The total daily quantity and value of such products delivered with drawback not reserved by the crusher and the total daily quantity of such products delivered with drawback reserved by the crusher shall be stated separately. The value of oil shall be shown on the carload raw basis in barreled condition, that is, if the oil was processed, the processing differential shall be deducted, or, if it was delivered in tank wagons or tank cars, the barreling differential shall be added. The values of cake and meal shall be shown on the carload basis in bags. The values of oil, cake, and meal, as outlined above, shall be reported on the basis of the invoices of sale, without deduction for the cost of containers and other charges.

(9) Upon receipt of the statements from the crushers concerned, the collector of customs at New York shall determine and declare the daily average values of the raw linseed oil and linseed cake manufactured by the crushers in each mill zone. Such daily average values shall be ascertained in the following manner:

(i) The total quantity of oil delivered on a certain day by all crushers in a given mill zone to points within that zone, with drawback not reserved by the crushers, divided into the amount of money received by the crushers for such oil (the quotient to be extended to 6 decimal places), less the amount deducted for the cost of packing and other charges incurred after separation, shall be the daily average value of such oil.

(ii) The total quantity of cake delivered on a certain day by all crushers in a given mill zone to points within that zone, with drawback not reserved by the crushers, divided into the amount of money received by the crushers for such cake (the quotient to be extended to 6 decimal places), less the amount deducted for the cost of packing and other charges incurred after separation, shall be the daily average value of such cake.

(iii) The total quantity of meal delivered on a certain day by all crushers in a given mill zone to points within that zone, with drawback not reserved by the crushers, divided into the amount of money received by the crushers for such meal (the quotient to be extended to 6 decimal places), less the amount deducted for the cost of packing, grinding, and other charges necessary to reduce such meal to a cake basis, shall be the daily average value of the cake from which such meal was ground.

(iv) The weighted average of the two values determined in accordance with (ii) and (iii) shall be the daily average value of the cake concerned.

(v) If no deliveries of oil, cake, or meal are made to a point in the mill zone on a certain day, the last daily average value established by the collector at New York for that product shall be used as the value thereof for the day on which no deliveries were made.

(vi) The amount to be deducted from the delivered value of oil, cake, or meal by the collector at New York to make relative value at the point of separation shall be an average amount for each zone obtained by averaging the cost of packing and other charges of all crushers within the zone concerned. In order that this deduction may be made, each crusher shall furnish the collector at New York, from time to time as the collector may request, a statement showing such costs and charges.

(10) After the close of each calendar month the collector at New York shall prepare for each mill zone a statement showing the daily average values of cake and oil ascertained as above, and shall transmit to the collectors at Philadelphia, Chicago, Cleveland, San Francisco, and Seattle copies of such statements as cover zones in which crushers who file abstracts at the respective ports are located.

(11) To ascertain the relative values of the cake and oil for the period covered by an abstract, the collector of customs concerned shall add the daily average values for his zone of cake and oil, respectively, as furnished by the collector

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at New York, for each day of the period covered by the abstract and shall divide the totals thus obtained by the number of such daily average values.

(12) Upon the application of any crusher operating under this paragraph, the collector of customs at any of the above-mentioned ports is authorized to advise such crusher of the daily average values of cake and oil established by the collector of customs at New York for the zone in which the crusher is located, and of the relative values of such products as determined for the period covered by an abstract filed by such crusher with the collector to whom application has been made.

(13) If a crusher desires to file his abstract at one of the above - enumerated TD 54155. ports not located within the mill zone in which his plant is situated, the daily average values of the oil and cake for the zone in which the plant of the crusher is situated shall be certified by the collector at New York to the collector at the port where such abstract is to be filed, on the request of such crusher; and the collector at such port shall ascertain the relative values of the products for the period covered by the abstract in the manner prescribed in subparagraph (11) hereof.

(14) If the records of the manufacturer do not show the quantity of oil cake used in the manufacture of the exported oil meal and the quantity of oil meal obtained, the net weight of the oil meal exported shall be regarded in liquidation as the weight of the oil cake used in the manufacture thereof.

(15) If various tanks are used for the storage of imported flaxseed, the mill records shall show by a definite designation the tank or tanks in which each lot or cargo is stored.

(16) If raw or processed oil manufactured during different periods of manufacture is intermixed in storage, a record shall be maintained showing the quantity, identity, and kind of oil so intermixed. Identification shall be made in accordance with section 22.4 (f) of these regulations. If oil so intermixed is delivered to manufacturers who use the oil in the manufacture of articles to be exported, the certificate of delivery shall show the certificates of manufacture from which such oil may have originated.

(17) If linseed cake or meal is placed in storage, it shall be segregated by abstract periods or marked to show the period in which it was manufactured. (g-1) Crude petroleum and petroleum derivatives; substitution.--Drawback TD 56487. may be allowed under the provisions of section 313(b), Tariff Act of 1930, as amended, upon the exportation of petroleum products manufactured from crude petroleum or petroleum derivatives, subject to the following regulations:

(1) The drawback allowance shall not exceed 99 per centum of the duty paid on the quantity of crude petroleum or petroleum derivatives designated by the refiner in accordance with the law and regulations from which the exported products could have been produced in the exported quantities, in conjunction with the related products, producible by ordinary manufacturing techniques, as determined in the manner hereinafter set forth.

(2) The petroleum products shall have been manufactured with the use of duty-paid, duty-free, or domestic crude petroleum or petroleum derivatives, or combinations thereof, within 3 years after the date on which the designated crude petroleum or petroleum derivatives were received by the refiner, and shall have been exported within 5 years from the date of importation of the designated crude petroleum or petroleum derivatives.

(3) The imported duty-paid crude petroleum or petroleum derivatives designated by the refiner as the basis for the drawback claim shall be of the same kind and quality (class) as that used in the manufacture of the exported petroleum products and shall have been used within 3 years after the date on which it was received by the refiner. Duty-paid crude petroleum or petroleum derivatives used at a plant of a refiner within 3 years after the date it was received may be designated as the basis for the allowance of drawback on petroleum products manufactured at another plant of the same refiner.

(4) For purposes of substitution, crude petroleum and petroleum derivatives (hereinafter called raw material) will be divided into the following classes: Class I, 0-11.9° API gravity; Class II, 120-24.9° API gravity; Class III, 25°44.90 API gravity; and, Class IV, 45°-up API gravity. Any crude petroleum included in any class shall be considered for the purposes of these regulations as being of the same kind and quality as any other crude petroleum included in the same class; similarly, any named derivative in any class shall be considered

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as being the same kind and quality as the same named derivative in the same class.

(5) The amount of any one type and class of raw material which may be designated as the basis for the allowance of drawback on the exported products produced at a given refinery and covered by a drawback entry shall not exceed the quantity of such raw material used at the refinery during the abstract period or periods from which the exported products were produced. The quantity of raw material to be designated as the basis for the allowance of drawback on exported products must be at least as great as the quantity of raw material of the same type and class which would be required to produce the exported products in the quantities exported.

(6) For the purpose of distributing the drawback to the several products in accordance with section 313, Tariff Act of 1930, relative values shall be established at the time of separation between all products manufactured. The entire period covered by an abstract shall be deemed the time of separation of the products, and the value per unit of each product shall be the average market value for the abstract period.

(7) The refiner's manufacturing records shall consist of daily gauge reports on all raw material storage tanks, or if no storage tanks are maintained, daily meter records of raw material received. They will also show daily quantities and description of all materials introduced into the manufacturing process, and the quantity and description of each product manufactured,

(8) An abstract from the aforementioned records shall be filed with the collector of customs covering manufacturing periods of not less than 28 days and not more than 31 days, unless a different period shall have been authorized. A separate abstract will be prepared by each refiner for each refinery from which an export shipment may be made. The abstract filed for each refinery, in the following form, shall be signed by an officer of the company or by an employee with customs power of attorney having knowledge of the facts.

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(9) The refiner will file an inventory control sheet showing for each product, in barrels, the opening inventory, the production, exports, drawback deliveries, domestic shipments, and closing inventory, as well as the drawback factor applicable thereto, as per the following form.

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