T. D. 11462.

Description of merchandise and signature, as in Form No. 171.

Form No. 171 shall be filed in duplicate and Form No. 172 in triplicate.

ART. 1121. In case the customs records shall show that the party filing the entry has the right to export the merchandise, the collector shall deliver the entry to the surveyor with an order to inspect the merchandise described therein, to ascertain the weight, gauge, measure, or count, as the case may require, and, if the merchandise is found to agree in all respects with the description thereof, he shall superintend the lading of the same on the transporting or exporting vessel or conveyance, and shall certify such lading to the collector.

ART. 1122. The storekeeper or other officer having the merchandise in charge shall, when so directed, cord, seal, or brand the same, as the case may require, and deliver it to the surveyor.

In cases where the inspectors of customs report on entries for drawback, apparently filed at least six hours before the lading of the goods, "goods not found," the inspecting and lading officers shall state in such reports the date and hour when they reached the place of deposit of the goods specified in the entry.

ART. 1123. Such merchandise when entered for transportation and exportation shall be shipped only by a bonded line under the regulation for transportation in bond.

ART. 1124. A manifest of the merchandise so entered and shipped, covering the quantity laden on each vessel or car, must be prepared by the shipper, signed by him and the master or agent of the transporting vessel or conveyance, certified by the proper customs officer, and given to such master or agent for delivery to the collector at the port of exportation. The manifest shall be in form as follows:

I certify that the merchandise described above was laden under my supervision, on the — specified [] -. -, Lading Officer.

ART. 1125. A copy of every entry under which merchandise is laden for transportation and exportation shall be forwarded by the collector to the collector of the port of exportation. The latter, on being notified by the agent of the exporter of the arrival of the merchandise, shall examine its condition, and if he finds it to be without change or diminution, note its shipment, or superintend its transshipment. The exporter or his agent shall designate the vessel or conveyance by which the exportation is to be made. In short hauls prompt transmission of the triplicate copy is frequently necessary to insure lading of merchandise on vessel named for export. Manifest certifying lading accompanies car or vessel to port of exit and duplicate copy thereof follows to collector.

ART. 1126. Copy of entry and special manifest having been received, and the exporting vessel or conveyance having been cleared, the collector shall issue, and send to the collector of the port where entry for drawback was made, a certificate of exportation, which certificate shall be in form prescribed in Cat. No. 792.

ART. 1127. Before the clearance of the exporting vessel R. S., 3043. the exporter shall give bond in a sum equal to double the amount of the drawback, for the production of proofs of the delivery of the merchandise outside the limits of the United States. Such bonds shall be in form Cat. No. 788.

The period named in the bond for the production of the R. S., 3044, 3045.

*State whether corded, sealed, or branded or whether conveyance was fastened or sealed.

R. S., 3044, 3045, 3047.

T. D., 10996, 11516.

proofs of delivery required shall be one year from date thereof, if the exportation be made to any part of Europe or America, or two years, if made to any part of Asia or Africa.

ART. 1128. In case of loss by sea or by capture, or of other unavoidable accident, or when from the nature of the trade the proofs and certificates required can not be procured, such bond may be canceled on application to the Secretary of the Treasury, or, if the bond does not exceed $200 it may be canceled by the collector, if he is satisfied with the proofs adduced.

ART. 1129. Bonds given on the exportation of merchandise from bonded warehouse for benefit of return duties, where the drawback does not exceed $100, may be canceled by collectors of customs, the naval officer concurring, where there is one, on the presentation of an outward bill of lading covering the exported merchandise and a duly authenticated certificate of clearance from the customs officer supervising the lading thereof.

ART. 1130. Before the clearance of the exporting vessel, or within 10 days thereafter, the exporter shall complete the drawback entry by making declaration that the merchandise entered and laden for exportation is to be, or has been, exported as in such entry stated, and is not to be consumed nor relanded in the United States. Such declaration shall be in form as follows:

FORM NO. 174 (OLD No.119).

R. S., 3035.

R. S., 3037.

I,

[exporter or one of the firm]

[vessel or conveyance]

do

solemnly and truly declare that the merchandise described in the within entry was duly entered at the custom-house on arrival at this port; that the duties thereon have been paid as specified in this entry, and that it is truly to be exported by me to - on the and is not to be consumed or relanded within the limits of the United States. I further declare that to the best of my knowledge and belief the said merchandise is the same in quantity, quality, value, and package, unavoidable wastage and damage excepted, as at the time of importation; that no allowance nor reduction of duties has been made for damage or other cause except as in this entry specified, and that no part of the duties paid has been refunded by way of drawback or otherwise.

-, Exporter.

ART. 1131. Whenever an exporter shall not have completed such drawback entry, by making the declaration or giving the bond required within the period prescribed by law, but shall offer to complete the entry after the expiration of that period, application may be made to the Secretary of the Treasury for authority to complete the entry, setting forth the cause of his omission, under oath,

and accompanied by a statement from the collector of the circumstances attending the transaction.

ART. 1132. The drawback entry and the required bond having been completed, the reports of inspection and lading having been made, and the clearance of exporting vessel or conveyance having been shown by record of clearance, in case of direct exportation, or by certificate, in case of transportation and exportation, the collector with whom such entry and proofs are lodged shall verify the facts of importation by reference to the records in his office, and ascertain the amount of duty paid on the merchandise exported.

For purposes of drawback, money paid by an importer, on merchandise covered by an import entry, shall be regarded as a deposit, and not as "duty paid," until such entry shall have been liquidated and such liquidation shall have been accepted by the importer as final in relation to the merchandise exported.

ART. 1133. The collector shall retain one per centum of the amount so ascertained, and shall issue a debenture certificate for the remainder, made payable to the order of the exporter, or to the order of the importer of the merchandise in case the exporter shall, in writing, so direct. Such certificate, made payable 15 days after the signing R. S.,3038. of the bond, may be delivered to the party to whose order it is drawn 15 days after the clearance of the exporting vessel or conveyance, and shall be in form Cat. No. 789.

ART. 1134. Collectors shall forward to the Auditor for the Treasury Department monthly estimates of amounts necessary for the payment of debenture certificates.

The sum so remitted shall be credited by the collector, as disbursing agent, in his monthly account of receipts and disbursements, and the amount paid on drawback certificates shall be charged in the same account, an abstract of such payments being transmitted with the account. Such abstract shall be in form Cat. No. 136.

ART. 1135. Collectors will, at the close of each month, transmit to the Auditor for the Treasury Department an abstract of debenture certificates issued during such month, according to the form Cat. No. 137.

§ 2. DRAWBACK ON ARTICLES MANUFACTURED OR PRO

DUCED WHOLLY OR IN PART FROM IMPORTED MATE-
RIALS.

1897; sec. 30.

ART. 1136. When imported materials on which duties Act July 24, have been paid are used in the manufacture of articles manufactured or produced in the United States, there

Act July 24, 1897; par. 254.

Act July 24, 1897; sec. 30.

T. D. 10188.

shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used less one per centum of such duties. When the articles exported are made in part from domestic materials, the imported materials or the parts of the articles made from such materials shall so appear in the completed articles that the quantity or measure thereof may be ascertained.

ART. 1137. Oil cake made from imported seed is not entitled to allowance for drawback on exportation.

ART. 1138. The imported materials used in the manufacture or production of articles entitled to drawback when exported shall, in all cases where drawbacks on such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture or production of such articles in the United States and their exportation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom such manufacturer, producer, exporter, or agent shall, in writing, order such drawback paid, under such regulations as are hereinafter prescribed.

ART. 1139. The party named as shipper or consignor in the bill of lading under which domestic merchandise is exported shall, for the purposes of allowance of drawback, be held to be the exporter of such merchandise, and such exporter or his agent may make entry for and receive the drawback.

ART. 1140. Whenever the manufacturer or producer of articles entitled on exportation to drawback shall, on the sale or consignment of such articles, have reserved to himself the right to claim drawback, he or his agent may make entry for such drawback, which shall be paid on satisfactory evidence that such reservation was made with the knowledge and consent of the exporter.

ART. 1141. At least six hours before the lading of any article entitled to drawback on materials used in its manufacture, the party claiming such drawback shall file with the collector an entry stating where such merchandise is deposited, naming the vessel or conveyance by which, and the country or place to which it is to be exported, fully describing the merchandise by packages, marks and numbers, kind and quantity, and identifying the materials used in the manufacture of the same by a declaration of the proprietor, or in case of a corporation the officer au