190.182

SPASCHAL on DSKJM0X7X2PROD with CFR

U.S. Customs and Border Protection, DHS; Treasury
(iv) Evidence in support of the certification will be retained by the person providing the certification for 3
years after liquidation of the claim;
and
(v) Such evidence will be available
for verification by CBP.
(d) Derivatives manufactured under 19
U.S.C. 1313(a) or (b). When the basis for
a claim for drawback under 19 U.S.C.
1313(p) is articles manufactured under
19 U.S.C. 1313(a) or (b), claims under
this section may be paid and liquidated
if:
(1) The claim is filed on the drawback
entry;
(2) All documents required to be filed
with a manufacturing claim under 19
U.S.C. 1313(a) or (b) are filed with the
claim;
(3) The claim identifies the specific
refinery or production facility at which
the derivatives were manufactured or
produced;
(4) The claim states the period of
manufacture for the derivatives; and
(5) The claimant provides a certification stating the basis (such as company records or a customer’s written
certification), for the information contained therein and certifying that:
(i) The exported merchandise was exported during the manufacturing period for the qualified article or within
180 days after the close of that period;
(ii) The qualified article and the exported article are commercially interchangeable or both articles are classifiable under the same 8-digit HTSUS
subheading number;
(iii) To the best of the claimant’s
knowledge, the designated imported
merchandise, the qualified article and
the exported article have not served
and will not serve as the basis of any
other drawback claim;
(iv) Evidence in support of the certification will be retained by the person providing the certification for 3
years after liquidation of the claim;
and
(v) Such evidence will be available
for verification by CBP.

§ 190.183

Subpart R—Merchandise Transferred to a Foreign Trade Zone
From Customs Territory
§ 190.181 Drawback allowance.
The fourth proviso of section 3 of the
Foreign Trade Zones Act of June 18,
1934, as amended (19 U.S.C. 81c), provides that merchandise transferred to a
foreign trade zone for the sole purpose
of exportation, storage or destruction
(except destruction of distilled spirits,
wines, and fermented malt liquors),
will be considered to be exported for
the purpose of drawback, provided
there is compliance with the regulations of this subpart.
§ 190.182 Zone-restricted merchandise.
Merchandise in a foreign trade zone
for the purposes specified in § 190.181
will be given status as zone-restricted
merchandise on proper application (see
§ 146.44 of this chapter).
§ 190.183 Articles
manufactured
or
produced in the United States.
(a) Procedure for filing documents. Except as otherwise provided, the drawback procedures prescribed in this part
must be followed when claiming drawback under this subpart on articles
manufactured or produced in the
United States with the use of imported
or substituted merchandise, and on flavoring extracts or medicinal or toilet
preparations
(including
perfumery)
manufactured or produced with the use
of domestic tax-paid alcohol.
(b) Notice of transfer—(1) Evidence of
export. The notice of zone transfer on
CBP Form 214 (Application for ForeignTrade Zone Admission and/or Status
Designation) or its electronic equivalent will be in place of the documents
under subpart G of this part to establish the exportation.
(2) Filing procedures. The notice of
transfer (CBP Form 214) will be filed
not later than 3 years after the transfer
of the articles to the zone. A notice
filed after the transfer will state the
foreign trade zone lot number.
(3) Contents of notice. Each notice of
transfer must show the:
(i) Number and location of the foreign trade zone;
(ii) Number and kind of packages and
their marks and numbers;

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