Customs at the port at which the shipment is to be exported from the United States. Such notice shall show the name of the exporting vessel or other carrier, the number and kind of packages and their marks and numbers, the description of the merchandise and its weight (gross and net), gage, measure, or number, the name of the exporter, and the name of the port where the drawback entry is to be filed. If the merchandise is to be exported in railroad cars, a notice of exportation shall be filed for each

car.

(2) Except as provided for in §§ 22.8 and 22.9, the notice of exportation shall be filed with the shipper's export declaration, or, if filed subsequently, it shall be filed within 3 years after exportation and shall state the number, if any, and date of the shipper's export declaration. One shipper's export declaration may cover several notices of exportation. A notice of exportation not filed in the time and manner herein specified shall not be accepted unless its acceptance is specifically authorized by the Bureau.

(3) Upon receipt of the notice of exportation, the district director shall assign a number thereto which shall be stamped or endorsed on the original and each copy of the notice. If a number has been assigned to the corresponding shipper's export declaration, the same number shall be assigned to the notice of exportation. If a shipper's export declaration covers more than one notice of exportation, each of the notices shall be assigned the same number as that assigned to the shipper's export declaration, but each notice shall be further identified by the addition of an alphabetic designation beginning with the letter "A." However, if no number has been assigned to the shipper's export declaration, each notice of exportation shall be separately numbered. On one of the copies of the notice, the district director shall certify (i) as to the exportation of the merchandise as shown by the records of his office, and (ii) as to the name of the exporter as shown by the shipper's export declaration covering the merchandise. The district director shall return such copy and one uncertified copy to the person designated by the exporter, for subsequent filing with the drawback entry. Whenever the district director is unable to certify to the exportation of the merchandise covered by the notice of exportation, he shall return two cop

ies of the notice to the exporter or to the person designated by the exporter, with a statement of the facts in the case.

(4) When drawback is to be claimed under section 313 (a), (b), or (g), Tariff Act of 1930, with the use of this procedure, on an aircraft departing under its own power from the United States, or on merchandise exported by aircraft, the notice of exportation shall be filed in the manner prescribed herein at the port where the shipper's export declaration is filed.

(5) When merchandise is laden on a vessel for transshipment at a domestic port outside the continental United States, the notice of exportation shall be filed with the district director of Customs at the port where the merchandise was last transshipped for its foreign destination (the place where the shipper's export declaration is filed).

(6) Drawback claims on articles exported by mail must be supported by certified notices of exportation. See § 22.8 herein.

(c) Uncertified notice of exportation procedure. (1) The claimant may support the drawback entry with an uncertified notice of exportation on Customs Form 7511 for each shipment of merchandise covered by the claim. The notice of exportation shall show the name of the exporting vessel or other carrier, the number and kind of packages and their marks and numbers, the description of the merchandise and its weight (gross and ret), gage, measure, or number, and the name of the exporter. An uncertified notice of exportation shall be supported by documentary evidence of exportation, such as the bill of lading, air waybill, freight waybill, Canadian Customs manifest, cargo manifest, or certified copies thereof, issued by the exporting carrier, and any additional evidence required by Customs officers to fully establish the time and fact of exportation.

(2) Prior to filing an uncertified notice of exportation with the drawback entry, the claimant shall assign a number thereto which shall be stamped or endorsed on the original and each copy of the notice. The number assigned shall correspond to that of the supporting document, such as the bill of lading, air waybill, or cargo manifest which is filed with the notice of exportation. If the supporting document covers more than one notice of exportation, each of the notices

shall be assigned the same number, but each notice shall be further identified by the addition of an alphabetic designation beginning with the letter "A." However, if no number has been assigned to the supporting document, each notice of exportation shall be separately numbered.

(d) Exporter's summary procedure. (1) A procedure consolidating claims for drawback on a periodic basis shall be available when such procedure will substantially reduce the paperwork involved. Under this procedure the drawback entry shall be supported by a chronological summary of the exports and any additional evidence required by Customs officers to fully establish the fact of exportation and shall be permitted only when complete and accurate information is available from the records of the exporter-claimant.

(2) Application to use this procedure shall be made to the regional commissioner of Customs with whom drawback claims will be filed. Permission to use the procedure may be granted if, in the regional commissioner's discretion, he shall conclude that the circumstances so warrant and provided that the following conditions are met:

(i) Prior to filing the drawback claim the claimant's export volume is found sufficient to justify the proposed usage of the exporter's summary procedure by the regional commissioner of Customs in whose region the claims are to be filed;

(ii) A bond is furnished by the exporter-claimant in an amount determined by the district director of Customs, subject to approval of the regional commissioner, to protect the revenue against erroneous payment of drawback due to the incorrect description of (a) the exported articles, (b) the party entitled to drawback, or (c) the facts of exportation;

(iii) For a period of 3 years from the date of payment of the drawback, evidence of exportation, that must include the identity and location of the ultimate consignee of the exported goods, shall be retained by the exporter-claimant for examination by authorized Government officials.

(3) The chronological summary of the exports shall be in a format acceptable to the regional commissioner of Customs with whom drawback claims are filed and shall contain substantially the data provided for in the sample format which follows:

ments.

(a) Procedure. If the merchandise on which drawback is to be claimed is to be exported by mail or parcel post, the notice of exportation shall be filed in triplicate with the postmaster at the place of mailing and the merchandise shall be delivered to the postmaster at the same time and mailed under his supervision. Such notices shall be numbered by the exporter in accordance with § 22.10.

(b) Waiver of withdrawal. Each package to be exported shall have stamped or

written thereon a waiver of the right to withdraw the package from the mails, signed by the exporter.

(c) Certification. After the packages have been mailed, the postmaster will execute his certificate on one of the copies of the notice of exportation and return such copy and one uncertified copy to the exporter, or to the person designated i by the exporter, for subsequent filing | with the drawback entry. One copy will be retained by the postmaster as his record of the transaction.

[T.D. 72-310, 37 F.R. 23714, Nov. 8, 1972]

1

(a) Procedure. In the case of a shipment by a department, branch, or agency of the U.S. Government, the exportation may be established as provided by any one of the procedures set forth under § 22.7 when the drawback is to be claimed by such department, branch, or agency. The supplier of the merchandise may establish exportation under § 22.7 (b) or (c) only. No bond shall be required when the U.S. Government claims drawback under the provisions of § 22.7(d).

(b) Certification. When the certified notice of exportation procedure (§ 22.7 (b)) is to be used:

(1) Three copies of the notice of exportation shall be filed by the exporter or his agent with the Government officer in charge of transportation at the port of exportation. Such notice of exportation shall be numbered by the exporter in accordance with § 22.10.

(2) The notice of exportation shall bear an endorsement in the following form, to be placed thereon by the exporter, for execution by the Government transportation officer at the port of exportation:

CERTIFICATION OF EXPORTATION

This is to certify that the merchandise described herein was laden at the port of for

(foreign destination-
actual or code)

that the exporting conveyance departed from the above-named port on

tion for mail or government ship

At any time within the 3-year period prescribed for the completion of the drawback claim, any certified or uncertified notice of exportation or exporter's summary may be amended if the regional commissioner is satisfied as to the correctness of the amendment. Every application for amendment and its supporting evidence shall be in writing and submitted to the regional commissioner of Customs for the region supervising the port where the drawback entry is filed. [T.D. 72-310, 37 F.R. 23715, Nov. 8, 1972] § 22.12

Examination of merchandise.

The collector may examine any merchandise being exported with benefit of drawback if he is not satisfied as to the bona fides of the shipment.

§ 22.13 Completion of drawback claims.

(a) A drawback entry and certificate of manufacture shall be filed within 3 years after the date the articles are exported. Such entry and certificate shall be filed on Customs Form 7575 except in cases covered by paragraph (c) or (e) of this section. If any entry and certificate is filed on Customs Form 7575, such form shall be filed in duplicate; and, if the entry is filed on Customs Form 7573, only one copy (the original) need be filed, provided that an additional copy of either form may be required by the district director of Customs if he deems such additional copy necessary for administrative use in his office. When the entry covers exports under § 22.7(b), the copy of the notice of exportation certified by the district director of Customs shall be filed with the entry. When the entry covers exports under § 22.7(c), one copy of the uncertified notice of exportation, together with the original or a certified copy of the supporting document shall be filed. The certified or

uncertified notice of exportation shall show that the merchandise was shipped by the person making the drawback entry, or shall bear an endorsement of the person in whose name the merchandise was shipped, showing that the person making entry is authorized to make it and to receive the drawback. One entry may cover several shipments. With respect to exportations under the provisions of § 22.7 (d), one copy of the chronological summary of exports, shall be filed with the entry. All documents necessary to the liquidation of the entry, including those issued by one Customs officer to another, shall be filed or applied for, as the case may require within the 3-year period prescribed above, except that any required landing certificate shall be filed within the time prescribed in § 22.17(c). Claims not completed within the 3-year period prescribed above shall be treated as abandoned and no extension will be granted, unless it is established that failure to complete the claim within 3 years was occasioned by the action of a responsible Customs officer.

(b) A statement in duplicate of the papers filed, showing the dates on which official documents were applied for, may be presented with the drawback entry, When such statement has been verified as to the papers filed, one copy shall be receipted and returned to the claimant and the other copy attached to the drawback entry. When a landing certificate is required, it shall be furnished prior to the liquidation of the entry.

(c) If certificates of manufacture are filed prior to the filing of the entry, they shall be referred to in the entry by the official number in lieu of the particulars of importation and manufacture. In such cases the entry shall be on customs Form 7573.

(d) If the drawback entry is filed at a port other than that at which the certificate of manufacture is on file, the collector at the port where the certificate is on file, after liquidation and at the request of the person filing the certificate or the person to whom such merchandise was delivered, as shown by said certificate, shall issue an extract therefrom on customs Form 4537 for use at the port where the entry is filed. Such extract shall be transmitted to the collector at the latter port and, for the purpose of identification, reference may be made thereto as in the case of an original certificate.

(e) When completely manufactured articles are purchased for exportation and the drawback is to be paid to the purchaser, the entry shall be on customs Forms 7573 and be accompanied by a certificate of manufacture and delivery on customs Form 7577, if such a certificate is not already on file.

(f) In the case of a vessel, or aircraft upon which drawback is to be claimed under section 313(g), Tariff Act of 1930, there shall be filed with the drawback entry a copy of the contract under which the vessel or aircraft was built or the pertinent part thereof showing that it was built for foreign account and ownership. In the case of a vessel, except a warship, there shall also be filed a certificate of clearance for the foreign port, if the vessel is cleared from a port other than that at which the entry is filed, and a certified copy of the registry certificate or, in lieu thereof, a certificate of the consul of the foreign nation to which the vessel belongs, showing that the said vessel has been documented under the flag of that country. In the case of warships, the certificates of clearance and foreign documentation shall not be required.

(g) A drawback entry may be corrected, or a timely supplemental entry filed, only when permission is granted by the collector. Corrections or amendments permitted must be certified by the appropriate parties.

[28 F.R. 14778, Dec. 31, 1963, as amended by T.D. 72-310, 37 F.R. 23715, Nov. 8, 1972; 37 F.R. 28416, Dec. 23, 1972]

§ 22.15 Certificates of delivery of imported merchandise.

(a) When the merchandise used in the manufacture of the exported articles was not imported by the manufacturer of the articles, no drawback shall be allowed until there has been filed with the collector at the port where the drawback entry is filed a certificate of delivery in duplicate on customs Form 7543 or official evidence of the existence of such a certificate filed at another port, fully describing the merchandise delivered and tracing it from the custody of the importer to the custody of the manufacturer. Reference may be made to this certificate by the manufacturer in his certificate of manufacture in lieu of the particulars of importation, provided the certificate covers but one importation.

(b) If the merchandise was not delivered directly from the importer to the

manufacturer, each intermediate transfer shall be shown on the certificate of delivery by a certificate of the person through whose possession the merchandise passed.

(c) When the imported merchandise is covered by a consumption entry and the consignee named therein has declared another person to be the actual owner, such consignee shall be considered the importer for drawback purposes irrespective of whether an owner's declaration was filed in accordance with section 485 (d), Tariff Act of 1930, and a certificate of delivery from such consignee to the person to whom delivery was made shall be required.

(d) The persons in whose name merchandise is withdrawn from bonded warehouse shall be considered the importer for drawback purposes, and certificates of delivery covering prior transfers of such merchandise while in bonded warehouse shall not be required. § 22.16

Certificates of manufacture and delivery; manufactured or partly manufactured articles.

(a) When the imported merchandise used has passed through some process of manufacture before delivery and the wholly or partly manufactured article is used in the manufacture of some other article for exportation, or when completely manufactured articles are purchased for exportation without further manipulation, a certificate of manufacture and delivery shall be filed on customs Form 7577. Such certificate shall be required whether the drawback is claimed by the exporter or has been reserved by the manufacturer.

(b) In drawback entries covering the exported articles, reference may be made to such certificates in lieu of stating the particulars of importation and manufacture, except when the article or merchandise has been further manipulated before exportation, in which event such additional manufacturing steps shall be covered by a proper certificate of manufacture.

(c) Any intermediate transfer of such manufactured articles shall be certified on the certificate of manufacture and delivery.

(d) If the drawback entry is filed at a port other than that at which the cerancate of manufacture and delivery is on file, an extract may be issued on customs Form 4537.

(a) A landing certificate shall be required (1) whenever the district director of Customs at the port of exportation or at the port where the drawback entry is filed or the regional commissioner for the region where the drawback claim is liquidated shall have reason to believe that the shipment is not a bona fide exportation, (2) when the Bureau specifically directs that a landing certificate shall be produced, (3) when a landing certificate is otherwise required by law or regulation, and (4) for every aircraft which departs from the United States under its own power if drawback is claimed on the aircraft or any part thereof. Landing certificates for aircraft shall show the exact time of landing of the aircraft in the foreign country and describe the aircraft or parts thereof, on which drawback is claimed in sufficient detail to enable Customs officers to identify them with the bill of lading, air waybill, cargo manifest, or notice of exportation.

(b) Whenever a landing certificate is required, it shall be signed by a revenue officer of the foreign country to which the merchandise is exported, unless it is shown that such country has no customs administration, in which case the certificate may be signed by the consignee or by the vessel's agent at the place of unlading.

(c) When a landing certificate is specially required by the collector or the Bureau, but not otherwise, reasonable notice in writing of such requirement shall be given by the collector to the exporter or his agent. The landing certificate shall be filed within 1 year from the date of the notice unless an extension of such period is specifically authorized by the Bureau.

(d) When a landing certificate is required by the collector, other satisfactory evidence of the foreign landing may be accepted in lieu of the landing certificate.

(e) When a landing certificate is required and cannot be produced, an application for its waiver may be made to the Bureau through the collector within the time required for filing the certificate, accompanied by such evidence of exportation and landing abroad as may be available. Such application will be granted if the Bureau is satisfied by the evidence submitted that the merchandise has been exported.

[28 F.R. 14778, Dec. 31, 1963, as amended by T.D. 72-310, 37 F.R. 23715, Nov. 8, 1972]