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Art. 1175. Manufacture before transfer.-When the imported material used has passed through some process of manufacture before delivery to the party by whom the articles exported or to be exported were manufactured, such intermediate change of condition shall be shown by certificate of manufacture and transfer in form as follows:

Certificate of manufacturer.

[Description of manufactured articles and of materials used in their manufacture, and manufacturer's affidavit, all as in the form in Art. 1142.]

I,

[of the firm of]

do solemnly

swear that the articles described in the within certificate of manufacture were delivered to

on the

day of

T. D. 22365.

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Any intermediate transfer of such manufactured articles shall be certified as in article 1174.

Manufacturers using articles so certified in the manufacture of merchandise for exportation may identify materials used, by proper reference to such certificates of manufacture, without repeating all the particulars of importation contained in the certificates.

Art. 1176. Incomplete drawback entries.-In case a drawback entry does not distinctly set forth all the facts to be considered in determining the amount of drawback, the entry shall not be liquidated until the party making the entry shall have filed with the collector a sworn statement setting forth such facts.

If the required facts have been stated in an invoice by which the merchandise was bought, sold, or consigned for exportation, such sworn statement shall set forth the facts as stated in the invoice.

Art. 1177. Filing of bill of lading.-At the time of filing or before the liquidation of an entry for drawback on articles of domestic manufacture the party making such entry shall file with the collector with whom the entry is lodged a bill of lading issued by the proper representa

T. Ds. 22566, 22717, 23259,

tive of the exporting vessel, conveyance, or line, covering the merchandise described in such entry.

Art. 1178. Data in bill of lading.-The bill of lading 23273, 23379. must in all cases, excepting those in which the drawback is claimed by the manufacturer or producer, or his agent, show that merchandise was shipped by or on account of the party making the export entry, or must bear an indorsement of the party in whose name or on whose account the merchandise was shipped, showing that the party making entry is authorized to make it and to receive the drawback.

T. D. 14981.

Art. 1179. Bill of lading for customs purposes only. The terms of the bill of lading may limit and define its use by declaring it to be for customs purposes only and not negotiable; and if a copy of the original bill be filed, it must bear the signature of the party issuing the same, and an indorsement signed or checked by the party issuing the bill of lading, showing that no other copy has been issued for customs purposes.

Art. 1180. Substitute for bill of lading.-If for any cause the party making the drawback entry can not produce the required bill of lading, he may, through the collector, submit to the Secretary of the Treasury a sworn statement, showing cause of failure, with such proofs as may be had of exportation and of his right to make drawback entry.

The collector transmitting such statement and proofs shall submit therewith his report and recommendations relative to the case.

Art. 1181. Certificate of manufacture and transfer.-Any person who has purchased from the manufacturer domestic merchandise which is to be exported with benefit of drawback of customs duties paid on imported materials used in its manufacture, may file with the collector of the port at which a drawback entry has been or is to be made a certificate of manufacture and transfer. (Art. 1175.) On export entries covering such merchandise the party making the entry may refer to such certificate in lieu of the particulars of importation and manufacturer's affidavit required by article 1142. Such reference shall be made by the exporter in the form as follows:

I,

(of the firm of)

do solemnly

swear that the merchandise described in the within entry was manufactured by

ufacturer's certificate No.
of customs at this port.

at

, and is covered by manon file in the office of the collector

In case any of the materials used were imported by the manufacturer, his declaration shall state that the duties. on such materials were paid without allowance or deduction, except as noted in the entry.

Art. 1182. Combination drawback entries.-Two or more preliminary entries made by the same party and payable to one person or firm, covering exportations of domestic manufactures, may, for the purposes of liquidation and payment of drawback, be combined in one entry.

Art. 1183. Data in combination drawback entry.-Preliminary entries to be so combined must, in addition to the requirements of the preceding regulations, state the name and location of the manufacturer of the articles therein described and show that the entry is intended for combination with other entries.

9366, 20776.

25099, 27340.

Art. 1184. Bill of purchase and manufacturer's certificate T. Ds. 6950, for bags.-A party, or his agent, who has purchased from 22070, 22799, a manufacturer bags made from imported material and to be exported filled, may file with the collector of a port at which the drawback entry has been or is to be made a bill of purchase, describing the bags exported and those to be exported. This bill must be accompanied by a manufacturer's certificate, given under oath, identifying the material used in the manufacture of the bags. Reference may be made to this certificate in drawback entries of exported bags, in lieu of furnishing declaration of proprietor and foreman of factory on each entry. Such bill and certificate shall be in form as follows:

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[Identification of material and manufacturer's affidavit, as in form in Art. 1142.]

Art. 1185. Extract of certificate for use at another port. T. D. 14035. In case bags covered by a manufacturer's certificate are

20270-08-31

exported from a port other than that at which such certificate is filed, the collector shall, at the request in writing of the party by whom it was filed, issue a certified extract therefrom for use at the port from which exportation is made. Such extract may be filed, and for purpose of T. D. 21845. identification by reference may be used as an original certificate and shall be on form catalogue No. 834.

T. D. 21845.

Art. 1186. Identification of materials.-A party having made a preliminary entry of bags may file a drawback entry covering the shipment made under such preliminary entry, or may combine in one drawback entry several shipments made on preliminary entries, identifying the materials used in the manufacture of the bags either directly on the entry by using the form in article 1142 or by reference to the manufacturer's certificates and extracts from such certificates. Such entry shall be in form as follows.

Entry by

of bags exported with benefit of drawback of duty paid on the material used in their manufacture.

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I, do solemnly and truly declare that the bags described in the annexed entry were exported as therein stated, and are not to be brought back to nor relanded within the limits of the United States. I further declare that the said bags, according to the best of my knowledge and belief, were manufactured from materials imported as in said entry shown, that the duties chargeable thereon by law on importation have been paid without any allowance or deduction for damage or other cause, except and that no part of such duties has been heretofore refunded, by way of drawback or otherwise.

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In case the former method of identification is chosen, the column for manufacturer's certificate number shall read "Date of manufacturer's invoice to the purchaser," and the through bill of lading shall be indorsed with the name of the manufacturer, the date of invoice to the purchaser, and, if practicable, the size of the bags. Should shipments be made on a local bill of lading consigned to a person or firm at the port of exportation, thence exported under an export bill of lading, a transcript of the name of the manufacturer, date of manufacturer's invoice to the purchaser, if practicable, and size of bags, from the local bill of lading in the possession of the transportation line, indorsed on the back of the export bill of lading, will permit the person or firm making claim for drawback to use the former form.

Art. 1187. Identification of manufacturer's certificate.Before the liquidation of an entry made by an agent authorized by indorsements on bills of lading covering bags, to make such entry, such agent shall file with the collector holding the entry a sworn statement made by the shipper, identifying the manufacturer's certificates covering the bags described in each bill of lading. Such statement shall be in form as follows:

I,

Statement of shipper of bags.

do solemnly and truly swear that the bags described in the bills of lading herein mentioned were purchased as herein stated, and that the purchases were covered by manufacturer's certificates, as herein set forth:

Bill of lading.

Bill of pur

chase.

Manufacturer's certificate.

T. D. 21845.

From whom

purchased.

Date.

Date.

Manufac-
turer.

Description
of bags.

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