(e) The entrant shall be advised of the approval of his entry and mailing of the merchandise or of the disapproval of his entry. If the entry has been approved and the merchandise is to be exported otherwise than by mail, the importer or whoever shall have been designated by the importer in writing shall file with the district director, at least 6 hours before lading of the merchandise, a copy of the entry with the name of the exporting carrier and the place of lading shown thereon and the exporter's declaration thereon fully executed. The export procedure and liquidation of the entry shall be the same, so far as applicable, as in the case of an exportation of merchandise from continuous Customs custody with benefit of drawback. If the drawback is denied, the entrant shall advise the district director as to the disposition to be made of the merchandise.

(f) In order to complete the drawback entry, a bill of lading and a landing certificate, when required under § 22.17 (a), shall be filled in the manner and within the time prescribed in § 22.29 in the case of merchandise exported from continuous Customs custody.

[28 F.R. 14778, Dec. 31, 1963, as amended by T.D. 70-89, 35 F.R. 6003, Apr. 11, 1970]

§ 22.34 Acceptance of merchandise at importer's risk and expense; time limit for exportation.

Merchandise returned to Customs custody under section 313(c), Tariff Act of 1930, as amended, shall be accepted only at the risk and expense of the party in interest. If the merchandise is not exported within 90 days from the date of notification of approval of the drawback entry, it shall be treated as unclaimed, except that the 90-day period may be extended for not more than 90 days by the district director upon written request by the original applicant.

MERCHANDISE TRANSFERRED TO A FOREIGNTRADE ZONE FROM CUSTOMS TERRITORY § 22.36 Drawback allowance.

(a) Drawback of duties and taxes shall be allowed on merchandise transferred to a foreign-trade zone from customs territory for the sole purpose of exportation, destruction (except destruction of distilled spirits, wines, and fermented malt liquors), or storage under the fourth proviso to section 3 of the act of June 18, 1934, as amended (19 U.S.C. 81c)," subject to compliance with §§ 22.37 to 22.40, inclusive.

(b) Such merchandise shall be given status as zone-restricted merchandise on proper application as prescribed in § 30.10 of this chapter.

(Sec. 3, 48 Stat. 999, as amended; 19 U.S.C. 81c)

§ 22.37 Articles manufactured or produced in the United States.

(a) The procedure prescribed in this part as to the filing of an application for a rate of drawback and other required documents shall be followed, So far as applicable, filing claims for drawback under the fourth proviso to section 3 of the act of June 18, 1934, as amended (19 U.S.C. 81c), on articles manufactured or pro

in

18"*• Provided further, That under the rules and regulations of the controlling Federal agencies, articles which have been taken into a zone from customs territory for the sole purpose of exportation, destruction (except destruction of distilled spirits, wines, and fermented malt liquors), or storage shall be considered to be exported for the purpose of:

"(a) The drawback, warehousing, and bonding, or any other provisions of the Tariff Act of 1930, as amended, and the regulations thereunder; and

"(b) The statutes and bonds exacted for the payment of drawback, refund, or exemption from liability for internal-revenue taxes and for the purposes of the internalrevenue laws generally and the regulations thereunder.

"Such a transfer may also be considered an exportation for the purposes of other Federal laws insofar as Federal agencies charged with the enforcement of those laws deem it advisable. Such articles may not be returned to customs territory for domestic consumption except where the Foreign-Trade Zones Board deems such return to be in the public interest, in which event the articles shall be subject to the provisions of paragraph 1615 (f) of section 1201 of this title: * *" (19 U.S.C. 81c.)

duced in the United States with the use of imported or substituted merchandise, and on flavoring extracts and medicinal or toilet preparations (including perfumery) manufactured or produced with the use of domestic tax-paid alcohol, except that notices of transfer on Customs Form 7513 shall be filed in lieu of notices of exportation on Customs Form 7511.

(b) Notices of transfer on Customs Form 7513 shall be filed in triplicate with the district director at the port where the foreign-trade zone is located. Each notice shall show the number and location of the foreign-trade zone to which the articles are to be transferred, the number and kind of packages and their marks and numbers, the description of the articles and their weight (gross and net), gauge, measure, or number, the name of the transferor, and the name of the port where the drawback entry is to be filed.

(c) The notice of transfer shall be filed with the district director prior to the transfer of the articles to the zone, or within 3 years after receipt of the articles in the zone and, if filed after the transfer, shall state the foreign-trade zone lot number.

(d) The district director shall assign a number of each notice of transfer. After numbering, one copy of the notice shall be returned to the transferor for subsequent filing with the drawback entry. After the articles have been received in the zone, the Customs officer at the zone shall certify on the copy of the notice of transfer received from the district director as to the receipt of the articles in the zone and forward the notice to the transferor, or the person designated by the transferor, for subsequent filing with the drawback entry. Prior to filing such certified copy with the drawback entry, the transferor shall obtain thereon the foreign-trade zone operator's certification as to the receipt of the articles in the zone.

(e) Drawback entries shall be filed on Customs Form 7573, 7575-A, 7575-B, 7579 or 7583, as applicable, modified to indicate that the merchandise was transferred to a foreign-trade zone and the "Declaration of Exportation" shall be amended to read as follows:

DECLARATION OF TRANSFER TO A FOREIGN-TRADE ZONE

I,

(Member of arm, officer representing corporation, agent, or attorney)

(Sec. 3, 48 Stat. 999, as amended; 19 U.S.C. 81c)

§ 22.38 Merchandise transferred to а foreign-trade zone from continuous Customs custody.

(a) The procedure prescribed in §§ 22.27 to 22.30, inclusive, shall be followed, SO far as applicable, in filing claims for drawback on merchandise transferred to a foreign-trade zone from continuous Customs custody. Prior to the transfer of such merchandise, the importer, or a person designated in writing by the importer for the purpose, shall file with the district director an entry in duplicate on Customs Form 7541. After the merchandise has been received in the zone, the Customs officer at the zone shall certify on the copy of Form 7541 received from the district director as to the receipt of the merchandise in the zone and forward it to the transferor, or the person designated by the transferor, to obtain thereon the foreign-trade zone operator's certification as to the receipt of the articles in the zone, in lieu of the bill of lading required by § 22.29 (d), and resubmit the copy to the district director.

(b) Customs Form 7541 shall be modified to indicate that the merchandise is to be transferred to a foreign-trade zone and shall bear an endorsement in the following form, to be placed thereon by the transferor, for execution by the foreign-trade zone operator:

RECEIPT OF FOREIGN-TRADE ZONE OPERATOR The merchandise described in this entry was received from

----------

on

19, in Foreign-Trade Zone

(City and State)

(Name of operator)

By

(Name and title)

(City and State) sole purpose of exportation, destruction, or storage, and is not to be returned to Customs territory of the United States for domestic consumption. I further declare that, to the best of my knowledge and belief, this merchandise is the same in quantity, quality, value, and package, unavoidable wastage and damage excepted, as it was at the time of importation; that no allowance nor reduction of duties has been made for damage or other cause except as specified in this entry; and that no part of the duties paid has been refunded by way of drawback or otherwise.

Date

(Transferor)

(Seo. 3, 48 Stat. 999, as amended; 19 U.S.C. 81c)

§ 22.39 Rejected merchandise.

(a) The procedure prescribed in §§ 22.31 to 22.35, inclusive, shall be followed, so far as applicable. The importer or a person designated in writing by the importer for the purpose shall file with the district director, prior to the transfer of any merchandise to a foreign-trade zone, an entry in duplicate on Customs Form 7539. The procedure shall be the same, so far as applicable, as that governing the transfer of merchandise to a foreign-trade zone from continuous custody (§ 22.38).

(b) Customs Form 7539 shall be modifled to indicate that the merchandise is to be transferred to a foreign-trade zone and shall bear an endorsement, to be executed by the foreign-trade zone operator, of a receipt as provided for in § 22.38(b). The "Exporter's Declaration" on Form 7539 shall be amended to read as follows:

TRANSFEROR'S DECLARATION

Date (Sec. 3, 48 Stat. 999, as amended; 19 U.S.C. 81c)

§ 22.40 To whom payable.

The person named in the foreign-trade zone operator's receipt on the notice of transfer or the drawback entry, as the case may be, shall be held to be the transferor. The drawback shall be paid to the transferor or to the person to whom the transferor shall direct in writing that such drawback be paid.

(Sec. 8, 48 Stat. 999, as amended; 19 U.S.C. 81c) GENERAL REGULATIONS APPLICABLE TO ALL DRAWBACK CLAIMS 1

§ 22.41

Duties subject to drawback.

The duties subject to drawback include all ordinary Customs duties; dumping duties assessed under the Antidumping Act, 1921; countervailing duties assessed under section 303, Tariff Act of 1930; and marking duties assessed under section 304(c), Tariff Act of 1930, as amended.

§ 22.42 Merchandise sold to United States Government.

In connection with each drawback entry, except under section 313(c), Tariff Act of 1930, the claimant shall furnish a certificate showing whether or not the merchandise concerned

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 amdavit, 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)

was sold to any department, branch, or agency of the United States Government. If the merchandise was 60 sold, drawback shall be allowed only when claimed by the department, branch, or agency of the United States Government or when the entry is supported 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) Schedules, supplemental schedules, and supplemental advisory schedules, when not incorporated in a drawback statement or supplemental statement, shall be verified when received.

(e) It is the responsibility of the regional commissioner receiving drawback documents to determine if verification is required. It is also his responsibility, when verification is required, to initiate

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 F.R. 14778, Dec. 31, 1963, as amended by T.D. 70-181, 85 F.R. 13435, Aug. 22, 1970]

§ 22.45 Signing of documents; powers of attorney.

Power of attorney, in accordance with §§ 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 delivery.

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]

24.3 24.4

24.5

24.11

Collection of Customs duties, taxes, and other charges.

Persons authorized to receive Customs

collections.

Bills and accounts; receipts.

Optional method for payment of estimated import taxes on alcoholic beverages upon entry, or withdrawal from warehouse, for consumption.

Filing identification number.

Increased or additional duties or taxes; notice to importer. 24.12 Customs fees; charges for storage. 24.18 Car, compartment, and package seals; kind, procurement.

24.13a Car, compartment, and package seals; approval of manufacturers.

24.14 Salable Customs forms. 24.16 Overtime services; overtime compensation; rate of compensation. 24.17 Other services of officers; reimbursable.

24.18 Preclearance of air travelers in a foreign country; reimbursable cost. 24.32 Claims; unpaid compensation of deceased employees and death benefits.

24.34 Vouchers; vendors' bills of sale; invoices.

24.36 Refunds of excessive duties, taxes, etc. 24.70 Claims; deceased or incompetent public creditors.

24.71

Claims for personal injury or damages to or loss of privately owned property.

24.72 Claims; set-off.

AUTHORITY: The provisions of this Part 24 issued under R.S. 251, sec. 624, 46 Stat. 759, sec. 501, 65 Stat. 290, sec. 101, 76 Stat. 72; 6 U.S.C. 301, 19 U.S.C. 66, 1624, 31 U.S.C. 483a, Gen. Hdnote. 11, Tariff Schedules of the United States, unless otherwise noted.

SOURCE: The provisions of this Part 24 appear at 28 F.R. 14808, Dec. 31, 1963, unless otherwise noted.

§ 24.1 Collection of Customs duties, taxes, and other charges.

(a) Except as provided in paragraph (b) of this section, the following proce

dure 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 un