17"Whoever knowingly and willfully files any false or fraudulent entry or claim for the payment of drawback, allowance, or refund of duties upon the exportation of merchandise, or knowingly or willfully makes or files any false affidavit, abstract, record, certificate, or other document, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties, on the exportation of merchandise greater than that legally due thereon, shall be fined not more than $5,000 or imprisoned not more than two years, or both, and such merchandise or the value thereof shall be forfeited." (Pub. Law 772, 80th Cong.; 62 Stat. 683) by a certificate signed by a proper officer of the department, branch, or agency concerned stating that the right to drawback was reserved by the supplier with the knowledge and consent of the said department, branch, or agency. A Government instrumentality operating with nonappropriated funds is not to be considered a Government agency within the meaning of this section. § 22.43 Verification of drawback claims. (a) The first claim filed under a drawback rate shall be verified by the regional Regulatory Audit Division under the jurisdiction of the regional commissioner in whose region the claim is filed when the factory covered by the claim is also located in the same region. No subsequent claim for drawback shall be liquidated until the first claim for drawback has been verified. (b) If the claim is filed in one region and one or more of the factories covered by the claim is located in another region, the regional commissioner receiving the claim, in addition to taking the action required by paragraph (a) of this section, shall forward a copy of the claim and a copy of the relevant drawback statement and drawback rate, together with a request for verification, to the regional commissioners in whose regions the other factories are located. (c) The verifying official shall verify the claim and material set forth in the related drawback statement. Similar action shall be taken upon receipt of the first drawback claim filed under an amendment of a drawback rate. Verification as to drawback rates and amendments shall include an examination of the manufacturing records and all other accounting and financial records relating to the transaction. (d) In addition to taking any actions prescribed in this section, the regional commissioner shall refer drawback documents to the regional Regulatory Audit Division for verification at random or whenever he believes verification is required for the orderly and efficient administration of the drawback law and regulations. (R.S. 251, as amended, sec. 624, 46 Stat. 759 (5 U.S.C. 301, 19 U.S.C. 66, 1624)) [T.D. 76-119, 41 FR 18701, Apr. 30, 1976, as amended by T.D. 77-233, 42 FR 47828, Sept. 22, 1977] $22.44 Protests. The decision of the district director: of Customs refusing to pay a drawback claim is final and conclusive upon all persons unless the person filing the drawback claim or his agent, within 90 days after but not before such decision, shall file a protest in writing with the district director in the manner required in the case of protests against the liquidation of import entries. (Sec. 514, 46 Stat. 734, as amended; 19 U.S.C. 1514) [28 FR 14778, Dec. 31, 1963, as amended by T.D. 70-181, 35 FR 13435, Aug. 22, 1970] § 22.45 Signing of documents; powers of attorney. Power of attorney, in accordance with 88 141.31 through 141.46, of this chapter, shall be required from persons signing the documents listed below in all cases where such person is not a member of the firm or is not the importer, manufacturer, or exporter, as the case may be. A power of attorney shall also be required when the person signing such a document for a corporation is not the president, vice president, treasurer, or secretary of the corporation. Drawback entries. Certificates of manufacture. Abstracts of manufacturing records. Statements of manufacturers or producers, supplemental statements, schedules, and supplemental schedules. Statements of owners. Endorsements of exporters on bills of lading or notices of exportation. Authorization by manufacturer, producer, exporter, or agent to pay the drawback to another person. Application of importer to export merchandise not conforming to sample or specifications. Importers' acceptances of liquidations of import entries as final. Protests. [28 FR 14778, Dec. 31, 1963, as amended by T.D. 76-318, 41 FR 50419, Nov. 16, 1976] § 22.46 Retention of records. All records required to be kept by the manufacturer or producer under this part of the regulations with respect to drawback claims, and records kept by others to complement the records of the manufacturer or producer, shall be retained for at least 3 years after payment of such claims. PART 24-CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE Sec. 24.1 Collection of Customs duties, taxes, and other charges. 24.2 Persons authorized to receive Customs collections. 24.3 Bills and accounts; receipts. 24.4 Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. 24.5 Filing identification number. 24.11 Increased or additional duties or taxes; notice to importer. 24.12 Customs fees; charges for storage. 24.13 Car, compartment, and package seals; kind, procurement. 24.13a Car, compartment, and package seals; approval of manufacturers. § 24.1 Collection of Customs duties, taxes, and other charges. (a) Except as provided in paragraph (b) of this section, the following procedure shall be observed in the collection of Customs duties, taxes, and other charges: (1) Any form of United States currency or coin legally current at time of acceptance shall be accepted. (2) Any bank draft, cashier's check, or certified check drawn on a national or state bank or trust company of the United States or a bank in Puerto Rico or any possession of the United States if such draft or checks are acceptable for deposit by a Federal Reserve bank, branch Federal Reserve bank, or other designated depositary shall be accepted. (3) An uncertified check drawn by an interested party on a national or state bank or trust company of the United States or a bank in Puerto Rico or any possession of the United States if such checks are acceptable for deposit by a Federal Reserve bank, branch Federal Reserve bank, or other designated depositary shall be accepted if there is on file with the district director an entry bond or other bond to secure the payment of the duties, taxes, or other charges, or if a bond has not been filed, the organization or individual drawing and tendering the uncertified check has been approved by the district director to make payment in such manner. In determining whether an uncertified check shall be accepted in the absence of a bond, the district director shall use available credit data obtainable without cost to the Government, such as that furnished by banks, local business firms, better business bureaus, or local credit exchanges, sufficient to satisfy him of the credit standing or reliability of the drawer of the check. (4) A U.S. Government check endorsed by the payee to the U.S. Customs Service, a domestic traveler's check, or a U.S. postal, bank, express, or telegraph money order shall be accepted. Before accepting this form of payment the Customs cashier or other employee authorized to receive Customs collections shall require such identification in the way of a current driver's license issued by a state of the United States, or a current passport properly authenticated by the Department of State, or a current credit card issued by one of the numerous travel agencies or clubs, or other credit data, etc., from which he can verify the identity and signature of the person tendering such check or money order. (5) The face amount of a bank draft, cashier's check, certified check, or uncertified check tendered in accordance with this paragraph shall not exceed the amount due by more than $1 and any required change is authorized to be made out of any available cash funds on hand. (6) The face amount of a U.S. Government check, traveler's check, or money order tendered in accordance with this paragraph shall not exceed the amount due by more than $50 and any required change is authorized to be made out of any available cash funds on hand. (b) At piers, terminals, bridges, airports, and other similar places, in addition to the methods of payment prescribed in paragraph (a) of this section, a personal check drawn on a national or state bank or trust company of the United States, shall be accepted by inspectors of Customs and other Customs employees authorized to receive Customs collections in payment of duties, taxes, and other charges on noncommercial importations subject to the identification requirements of subparagraph (4) of paragraph (a) of this section. However, a personal check received under this paragraph and a United States Government check, traveler's check, or money order received under paragraph (a) of this section by such inspectors of Customs and other Customs employees shall be subject to the following conditions: (1) Where the amount is less than $100 and the identification requirements of subparagraph (4) of paragraph (a) of this section have been met, the Customs employee accepting the check or money order shall show his name and badge number on the collection voucher and on the reverse Iside of the check or money order as well as the serial number of the vouch 30-040 O 78 - 22 verify the identification data and indicate his approval by initialing the collection voucher below the signature of the Customs employee who approved the receipt of the check or money order. (3) A personal check tendered in accordance with this paragraph shall be accepted only when drawn for the amount of the duties, taxes, and other charges to be paid by such check. (c) Checks on foreign banks, foreign travelers' checks, and commercial drafts or bills of exchange subject to acceptance by the drawees shall not be accepted. (d) Checks and other negotiable papers covering duties, taxes, and other Customs charges shall be made payable to the United States Customs Service. (R.S. 3009, 3473, as amended, sec. 1, 36 Stat. 965, as amended, sec. 648, 46 Stat. 762; 19 U.S.C. 197, 198, 1648) [28 FR 14808, Dec. 31, 1963, as amended by T.D. 67-134, 32 FR 8025, June 3, 1967; T.D. 73-103, 38 FR 9490, Apr. 17, 1973] § 24.2 Persons authorized to receive Customs collections. District directors in charge of ports of entry, Customs cashiers, Customs inspectors, Customs dock tellers, and such other officers and employees as the district director shall designate shall receive Customs collections. § 24.3 Bills and accounts; receipts. (a) Any bill or account for money due the United States shall be rendered by an authorized Customs officer or employee on an official form. (b) A receipt for the payment of Customs duties made at the time of entry on a dutiable consumption entry or an appraisement entry will be provided a payer if he submits with his payment either an additional copy of the entry or an additional copy of Customs Form 5101. The additional copy shall be validated as paid by the appropriate Customs official and returned to the payer. Otherwise, a copy of the entry and the payer's cancelled check shall constitute evidence of the payment of duties. (c) A copy of a Customs bill validated as paid will not normally be provided a payer. If a bill is paid by check, the copy of the Customs bill identified as "Payer's Copy" and the payer's cancelled check shall constitute evidence of such payment to Customs. Should a payer desire evidence of receipt, both the "U.S. Customs Service Copy" and the "Payer's Copy" of the bill and, in the case of payments by mail, a stamped, self-addressed envelope, shall be submitted. The "Payer's Copy" of the bill shall then be marked paid by the appropriate Customs official and returned to the payer. (d) Every payment which is not made in person shall be accompanied by the original bill or by a communication containing sufficient information to identify the account or accounts to which it is to be applied. (e) A bill for duties, taxes, or other charges is due and payable upon receipt thereof by the debtor. [28 FR 14808, Dec. 31, 1963, as amended by T.D. 74-73, 39 FR 7782, Feb. 28, 1974] § 24.4 Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption. (a) Application to defer. An importer, including a transferee of alcoholic beverages in a Customs bonded warehouse who wishes to pay on a semimonthly basis the estimated import taxes on alcoholic beverages entered, or withdrawn from warehouse, for consumption by him during such a period may apply by letter to the district director of each district in which he wishes to defer payment. If the importer desires the additional privilege of depositing estimated tax payments on an extended deferred basis, it must be specifically requested. The application must identify the ports at which the importer wishes to use the tax deferral procedure. An importer who receives approval from a district director to defer such payments may, however, continue to pay the estimated import taxes due at the time of entry, or withdrawal from warehouse, for consumption. (b) Deferred payment periods. A period shall commence on October 24 and run through October 31, 1965; thereafter the periods shall run from the 1st day of each month through the 15th day of that month, and from the 16th day of each month through the last day of that month. An importer may begin the deferral of payments of estimated tax in a Customs district in the first deferral period beginning after the date of the written approval by the district director of such district. An importer may in such district use the deferred payment system until the district director advises such importer that he is no longer eligible to defer the payment of such taxes. (c) Content of application and supporting documents. (1) An importer must state his estimate of the largest amount of taxes to be deferred in any semimonthly period based on the largest amount of import taxes on alcoholic beverages deposited in that district in such a period during the year preceding his application. He must also identify any existing bond or bonds that he has on file in the district and the port or ports for which filed and shall submit in support of his application the approval of the surety on his bond or bonds to the use of the procedure and to the increase of such bond or bonds to such larger amount or amounts as may be found necessary by the district director. He must identify in his application all ports in the district where he intends to file entries or withdrawals from warehouse for consumption for which taxes are to be deferred. (2) Each application must include a declaration in substantially the following language: I declare that I am not presently barred by a district director in any other district from using the deferred payment procedure for payment of estimated taxes upon imports of alcoholic beverages, and that if I am notified by a district director to such effect I shall advise the district director of all other districts where approval has been given to me to use such procedure. (d) Use of deferred payment method. (1) The district director will notify the importer, or his authorized agent if requested, of approval and will at the same time notify all ports in his district at which the procedure will be used according to the importer's application. (2) An importer who has received approval to make deferred payments retains the option of deferring or depositing the estimated tax on imported alcoholic beverages until the entry or withdrawal is presented to the cashier for payment of estimated duties. At the time the importer presents his entry or withdrawal for consumption to the cashier together with the estimated duty, he must either pay the estimated tax or indicate on the entry or withdrawal that he elects to defer the tax payment. (e) Tax deferment procedure. If the importer elects to defer the tax payments, he shall enter on each copy of the entry or withdrawal the words "Tax Payment Deferred," adjacent to the amount shown on the documents as estimated taxes, before presentation to the cashier. (f) Payment procedure-(1) Billing. Each importer who has deferred tax payments on imported alcoholic beverages will be billed on Customs Form 6084, United States Customs Service Bill, at the end of each tax deferred period for all taxes deferred during the period. Each bill will identify each tax amount deferred and the related entry numbers. These bills must be paid in fully by the last day of the next succeeding deferral period. (2) Interest on overdue accounts. When any bill for deferred taxes is not paid within the period specified in subparagraph (f)(1) of this section, interest thereon from the date following the end of the specified period to the date of payment of the bill shall be assessed, collected, and paid in the same manner as the basic tax. The rate of interest to be assessed shall be 7 per |