entrant, for resubmission to the collector in accordance with paragraph (e) of this section. A receipt showing the fact and date of such delivery shall be furnished to the applicant if he requests it. If the report of the receiving officer shows that the merchandise was not returned to customs custody within the time required by law, the drawback shall be denied. (b) If the merchandise is to be exported through the mails, it shall be deposited with the postmaster for delivery to the collector of customs at the port where the merchandise was originally entered. The parcel in which the merchandise is packed shall be properly wrapped, stamped, and addressed for mailing to the foreign destination, and shall be enclosed in a wrapper addressed to the collector of customs at the port where such merchandise was originally entered. A waiver on customs Form 3413, or in a substantially similar form, of the right to withdraw the merchandise from the mails, signed by the exporter, shall be affixed, stamped, or written on both the inner and outer wrappers. The outside wrapper shall bear an appropriate notation to the effect that the contents are intended for examination and exportation under section 313 (c), Tariff Act of 1930, as amended. If the parcel is to be insured or registered to cover transportation from the port of original entry to the foreign destination, the exporter shall deposit with the collector of customs at such port the necessary funds to cover the charges for insurance or registry. (c) The drawback entry, fully executed in duplicate on customs Form 7539, shall accompany or be mailed simultaneously with the parcel, unless such form is not available to the exporter, or unless the information necessary to complete the entry is not available at the time of mailing, in either of which cases the merchandise may be submitted without the entry to the postmaster for delivery to the collector of customs. When the returned merchandise is received by the collector without the related drawback entry, he shall immediately furnish the exporter with the proper number of copies of Form 7539 for prompt execution and return. The dates of the delivery of the merchandise from the post office on importation and the return thereto for exportation shall be considered the dates of release from and return to customs custody, respectively, within the meaning of section 313 (c), Tariff Act of 1930, as amended. Drawback shall be refused if the merchandise was not returned to custody within 90 days after its release therefrom, or within a longer period authorized by the Bureau or by the collector of customs pursuant to authority in paragraph (a) of this section. (d) The applicant shall submit for the Information of the collector of customs the parcel post or registered mail receipt or other evidence from the postmaster at the deposting office showing the date on which the merchandise was returned to the postmaster, together with evidence of the date of delivery of the incoming package from the post office. (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 collector, 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 collector 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 filed in the manner and within the time prescribed in § 22.29 in the case of merchandise exported from continuous customs custody. the collector upon written request by the original applicant. § 22.35 Waiver of proof where the duty is less than $50. With the exception of the drawback entry, the above provisions relative to proof of non-conformity to sample or specifications, or of shipment without the consent of the consignee, may be waived in whole or in part if the duty on the merchandise to be exported is less than $50 and the collector is otherwise satisfied that the claim is well founded. 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 16 44 • 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.) 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 be other required documents shall followed, so far as applicable, in 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 produced 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 collector of customs 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 collector 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 collector shall assign a number to 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 collector 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 (Transferor or agent) (Sec. 3, 48 Stat. 999, as amended; 19 U.S.C. 81c) § 22.38 Merchandise transferred to a foreign-trade zone from continuous customs custody. in (a) The procedure prescribed §§ 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 collector 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 collector 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 collector. (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 -------) (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. (Transferor) Date (Sec. 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 collector, 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 foreigntrade zone from continuous custody (§ 22.38). (b) Customs Form 7539 shall be modified 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 I, one of the firm of declare that the merchandise described in the within entry was duly entered at the customhouse on arrival at this port; that the duties thereon have been paid as specified in this entry; and that it is to be transferred to ForeignTrade Zone No. located at - (City and for the sole purpose of ex State) portation, 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, the said merchandise is the same in quantity, quality, value, and package as specified in this entry; that no allowance nor reduction in duties has been made; and that no part of the duties paid has been refunded by way of drawback or otherwise. Date (Transferor) (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 difect in writing that such drawback be paid. (Sec. 3, 48 Stat. 999, as amended; 19 U.S.C. 81c) 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 was sold to any department, branch, or agency of the United States Government. If the merchandise was SO 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 by Customs Agency Service. Collectors shall cause drawback documents to be referred to the Customs Agency Service for verification whenever such reference is believed to be required for orderly and efficient administration of the drawback law and regulations, and occasionally in any case. Such verification shall include an examination of not only the manufacturing records but also the sales and financial records relating to the transaction. § 22.44 Protests. The decision of the collector 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 60 days after but not before such decision, shall file a protest in writing with the collector in the manner required in the case of protests against the liquidation of import entries. (Sec. 514, 46 Stat. 734; 19 U.S.C. 1514) 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) § 22.45 Signing of documents; powers of attorney. Powers of attorney, in accordance with § 8.19, 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 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. 33-583-65- -32 Disposition of proceeds of sale. 23.22 Bonding of seized property; petition to the court. 23.23 Fines, penalties, and forfeitures; remission of. 23.24 Petitions for the remission or mitigation of fines, penalties, and forfeitures, and restoration of proceeds of sale. 23.25 Remission, mitigation, or cancellation by collectors. 23.34 Return of property stolen in Canada. 23.35 Customs supervision. AUTHORITY: The provisions of this Part 23 issued under R.S. 161, 251, sec. 624, 46 Stat. 759, sec. 101, 76 Stat. 72, sec. 2, 23 Stat. 118, as amended; 5 U.S.C. 22, 19 U.S.C. 66, 1624, Gen. Hdnote. 11, Tariff Schedules of the United States, 46 U.S.C. 2, except as otherwise noted. SOURCE: The provisions of this Part 23 appear at 28 F.R. 14795, Dec. 31, 1963, unless otherwise noted. § 23.1 Boarding of vessels or vehicles and inspection, examination, and search of persons, baggage, and merchandise discharged from vessels. (a) For the purpose of examining the manifest or inspecting and searching the |