United States. Dept. of the Treasury.

Customs regulations of the United States prescribed for the instruction and guidance of officers and customs online

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entry may be filed at least six hours before lading, declar-
ing intention to claim drawback and giving the informa-
tion required in case of drawback entry, excepting iden-
tification of materials.

Art. 1142. The drawback entry shall be filed in dupli-
cate, in Form No. 175, as follows, and the preliminary
entry shall be also in duplicate in Form No. 176:

Form No. 175 (old No. 120).



Entry by

to be laden) on the •

drawback of duty paid on imported materials.

Port of



of articles of domestic manufacture (laden.
• for exx)ortation to , with benefit of



T.D.1M60.



Marks and
nambers.



Description of mer-
chandise.



Quantity.



Value.



By whom
manufac-
tured.



Where
deposited.



, Exporter or Agent,

Imported materials used in the manufacture of the above-^iescribed

articles.



De-
scrip-
tion of
mate-
rial



Na
of
en-
try.



whom
.im-
ported.



Name

of
ves-

sel-



When

im-
ported.



Where

im-
ported.



Whence

im-
ported.



Quan-
tity.



Value.



Bate

of

duty

paid.



Re-
marks.



We,



proprietor, and



foreman, and t. D. 16068.



-•-, storekeeper, do severally, solemnly, andtmly declare
that the articles descriDea in the within entry were mannfactnred

on or abont the day of , , by , at ,

from , imported on , , npon which duty was



paid at the rate of -



-, prescribed by the tariff of •



Declared before me this -



day of , ,



, Proprietor,
, Foreman,
, Storekeeper,



Art. 1143. The proprietor, or legal representative of the t. d. isow.
proprietor of the factory or place at which the goods cov-
ered by the drawback entry were manufactured or pro-



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414 DRAWBACKS.

duced, shall declare in addition to the averments specified
in the joint declarations of the proprietor and foreman,
that a separate true account of all imported materials,
and of all articles manufactured therefrom for export, is
kept at such plaqe or factory and that such account is at
all times open to the inspection of officers of the customs.
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 mat>erials
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. (Form No. 185,
article 1167.) On export entries covering such merchan-
dise the party making the entry may refer to such cer-
tificate in lieu of the particulars of importation and
manufacturer's affidavit required by article 1142, Form
175, of these regulations. Such reference shall be made
by the exporter in the form as follows:

I, (of the firm of) , , do solemly swear

that the merchandise described in the within entry was manufac-
tured by , at , and is covered by manufacturer's

certificate No. , on file in the office of the collector of customs

at tills port.

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 deduc-
tion, except as noted in the entry.

Form No. 176 (old No. 121).

Preliminary entry by , of merchandise to be laden on

the for exportation to , with benefit of drawback.

Port op . , .



Marks and numbers. Description of merchandise. , Where deposited.



The merchandise herein described is to be laden on the , to

be exported to , and not to be relanded in nor returned to the

United States; and, according to the best of my knowledge and
belief, such merchandise is entitled, on exportation, to a drawback
of duties paid on foreign materials used in its manufacture.

, (Exporter or agent),

T.D. 16460. One copy of the preliminary entry shall be sent to the

surveyor, with the order to inspect, and the other to the
naval officer, if any, and, if not, to the Auditor for the
Treasury Department.



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DRAWBACKS. 415

Art. 1144. Articles of domestic manufacture which are
to be transported either coastwise or inland from one port
to another, to 1x5 exported thence, may be entered for
drawback at the port of original shipment.

Entry shall be made as in case of direct exportation,
and shall be in form as follows:

Form l^o. 177 (old No. 122a).

Entry by , of articl es of domestic manufacture ( ladeu ,

to be laden), on the for transportation to , and exporta-
tion thence to , with benefit of drawback of duty paid on

imported materials.

Port of , , .

[Description of merchandise, signature, description of material
used, and manufacturer's affidavit shall be as in Form 175. J

Preliminary entr>' may be made as in case of direct ex-
portation, and in form as follows:

Form No. 178 (old No. 1226).

Preliminary entry by , of merchandise to be laden

on the for transportation to , and exportation thence

with benefit of drawback.

Port of , , .

DescHption of merchandise as in Form 17 (i.

The mei*chandise herein described is to be laden on the , to

be transported to , and to be exported thence to , and

not to be [as in Form 176].

Form 177 shall l)e in triplicate, and Form 178 in dupli-
Ciite.

Art. 1145. Whenever merchandise is shipped from an
interior plac6 on a through bill of lading, and, while in
transit, entered at the port of exportation for drawback, the
party making entry may, without designating the vessel, '
name the line by which such merchandise is to be ex-
ported; but the officer who superintends the lading must,
in his certificate of lading, name the vessel on which the
merchandise was laden.

Art. 1146. When notice of intent to claim drawback
has been filed with the collector the surveyor shall, when
so directed by the collector, ascertain the quantity of the
merchandise, and take samples when necessary; and if
• the merchandise is found to agree with the description
thereof, he shall superintend the lading.

No merchandise shall be so inspected or laden under '^' ^' ^^^•
an order issued more than one hundred and twenty days
prior to the lading of a portion of the merchandise described
in such order.

Art. 1147. When the claim for drawback on any ©ntry j^^i^^^^goi^^^
of merchandise laden for exportation by sea exceeds $100,



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416 DRAWBACKS.

and in all cases where the merchandise is not exported
by sea, exempt as herein provided, the party making entry
^^T. D. 20466, for drai^^ack shall, within ten days after the clearance of
the exporting vessel or conveyance, execute and deliver
to the collector a bond for the production of such proofs
of delivery outside the limits of the United States as are
required in case of foreign merchandise exported in con-
dition as imported, which bond shall be in form as pre-
scribed in Cat. No. 790.

The conditions of this bond, as regards duration and
cancellation, shall be similar to those taken on exporta-
tions of foreign merchandise with benefit of drawback.

In case the merchandise is laden under a preliminary
entry, this bond shall be modified by substituting the
words "a preliminary export entry" in place of the words
"an export entry and papers thereto annexed."

On shipments to Canada, when the drawback does not
exceed $100, bond may be waived on condition that pay-
ment of drawback shall be suspended until production of
foreign customs certificate of landing abroad.

Art. 1148. At the time of filing a drawback entry cover-
ing merchandise laden under a preliminary entry, or
within 10 days after the clearance of the exporting vessel
or conveyance, in case the merchandise be laden under a
drawback entry, the party making such entry shall com-
plete the same by making declaration before an ofl&cer
authorized to administer oaths to the sta^tements therein
made, and to the facts relative to the exportation, in form

as follows :

Form No. 179 (old No. 123).

Declaration of exportation,

I, [member of firm, officer representing corporation,

agent, or attorney], do solemnly and tmly declare that

the merchandise described in the within [or annexed] entry [was,
or is to bej laden on board the for exportation [or, for trans-
portation to , and exportation thence] to and is not to

be relanded in nor returned to the United States. I further declare
that the said merchandise, according to the best of my knowledge
and belief, was manufactured from materials, as in said entry stated,
on which the duties chargeable bylaw were paid without allowanoe
or deduction for damage or other cause, except as noted in said
entry, and that no part of the duties paid has been neretof ore refunded
by way of drawback or otherwise.



Declared before me this day of -



Whenever the drawback entry is made by the manufac-
turer or producer, or his agent, he shall also declare that
the right to the drawback claimed has been reserved
by the manufacturer or producer, with the knowledge
and consent of the exporter.



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DRAWBACKS. 417

Art. 1149. In case of any exportation of domestic man- T.D.iflSi?.
ufactnres for benefit of drawback, or of meats for benefit
of refund of duties paid on foreign salt used in the curing
of same, the shipper or exporter thereof shall, at the time
the goods are deposited at the place of lading for exporta-
tion, deliver to the customs inspector in charge of such
place a "Notice of intent to export," which shall be in
writing, in the form hereinafter prescribed; and in case
the preliminary or other entry, as provided in articles
1141, 1198, and 1199 of thcvse regulations, has not been
received, the in8|>ector shall proceed to identify the goods
with the description thereof in said notice, and, in the
absence of an expert sampler, shall, if practicable, take
samples from the shipment, and shall supervise the lading
of the merchandise on board the exporting vessel; but
the provisions of this article relating to ** Notice of intent
to exjwrt" shall not be held to apply to merchandise
shipped directly from an interior point for delivery by the
transportation line to the exporting vessel or car, concern-
ing which merchandise the use of said notice shall be
permissive.

The inspector shall enter on the said notice the date
and hour of its receipt by him and the date or dates of
examination and lading of the exported merchandise.

Art. 1150. The notice of intent to export must describe
clearly the articles to be exported and the materials or
ingredients on which drawback of duties is claimed.

The sole object of the notice of intent to export as
herein provided is that the customs inspector in charge
shall be duly and specifically informed of the shipment
and of the deposit of the goods at the place of lading, and
may be held responsible in all cases for the proper exam-
ination, supervision of lading, and execution of all other
necessary and prescribed measures to protect the Gov-
ernment and secure the rights of exporters.

Art. 1151. When domestic merchandise shipped under
a ''through" bill of lading from some interior point to its
foreign destination is entered for drawback at the port of
final exportation, the notice of intent and the entry under
which the merchandise is to be inspected and laden must,
in addition to the other requirements provided, name the
transportation line by which the merchandise is to be
delivered at the place of deposit for inspection and lading,
and must also describe, by name of shipper and date or
9095 27



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418 DRAWBACKS.

number, the bill or bills of lading under which the mer-
chandise is to be shipped.

Art. 1152. In case the merchandise covered by any
drawback entry, duly filed, shall be officially examined
and laden under the order of the collector on such entry,
the failure on the part of the exporter or shipper thereof
to comply with the provision herein relating to ** Notice
of intent to export" shall not prevent the liquidation of
such entry, unless it shall appear that such failure was
due to willful neglect or intent on the part of such exporter
or shipper.

Art. 1153. The use of the "Notice of intent to export"
herein required shall not exempt the exporter or shipper
from filing entry as provided in article 1141, but in an
extreme and exceptional case, where it has been imprac-
ticable to file the entry six hours before the lading of the
merchandise, it shall be filed on the morning of the first
official day after the "Notice of intent to export" has
been furnished by the lading inspector. Such entry must
be accompanied by a statement of the exporter or shipper,
setting forth the reasons for the delay in filing the same,
and if the reasons so stated shall be satisfactory to the col-
lector and the naval officer (if any) such entry must be
accepted.

On the receipt and acceptance at the custom-house of
drawback entries, the collector shall note thereon the
date and hour of receipt, and shall forthwith cause them
to be transmitted to the lading inspector, who shall make
return thereon in due form, and shall permanently attach
thereto the "Notice of intent to export," properly filled
out as to the time of its receipt and the date or dates of
lading the merchandise, as hereinbefore provided. Such
notice shall form a part of the entry to which it pertains,
but its use shall be limited strictly to the purposes herein
set forth.

Art. 1154. Merchandise subject to examination by sam-
ple shall, when practicable, be sampled at the place of
deposit for lading and after it has been placed in the <;us-
tody of the exporting vessel or line. When the merchan-
dise is to be exported in packages, it inay be sampled by
taking from such packages the requisite samples and re-
placing them by like articles furnished by the shipper for
that purpose. Packages opened by customs officers for
purposes of inspection or sampling after the same have
been placed in custody of the exporting vessel or line



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DRAWBACKS. 419

shall, on the request of the proper representatives of such
vessel or line, be marked so as to denote that the packages
were opened for the puriK)8e of official examination.

Official inspection, sampling, and ascertainment of
quantity being an essential requirement in the adminis-
tration of the drawback law, exporters or shippers must
in all cases provide the requisite opportunity and facili-
ties for same. If the merchandise to be exported is
required to be weighed, gauged, inspected, or sampled,
due notice must be given at the custom-house, so as to
allow reasonable time to secure action by the proper cus-
toms officers.

Art. 1155. Whenever, for any reason, the goods are
not laden on board the vessel originally specified, but are
to be laden upon another vessel of the same line, the in-
spector must be duly notified of the change, and, having
supervised the lading, shall so certify without special in-
structions; provided the merchandise shall not have been
removed from the custody of such line, and that it shall
have been laden on board a vessel of the line substituted
for the one originally named, or the vessel next sailing
for the same port of destination named in the entry. As
soon as the inspector shall have completed his return of
lading, as herein provided, he shall send the entry to the
surveyor, together with the manifest, if any, and the sur-
veyor shall promptly transmit the same to the collector.

Art. 1156. Whenever the inspector shall be unable for
good and sufficient cause to certify to the actual lading of
the goods, he shall, in making his return, state the cause
of such inability, with all the facts relating to his action
in the premises, and the inspector may, in such cases, re-
tain the entry until the sailing or departure of the vessel,
so as to repoH whether the goods appear upon the mani-
fest or records of cargo, or whether any portion of the
goods appear to have been short shipped. In no case
shall the entry be liquidated without proper certificate of
lading, except on special authority of the Department.

Art. 1157. In case drawback is claimed on certain in-
gredients or materials forming parts of the exported arti-
cles only, the name of such ingredients, or full description
of such parts on which drawback of duties is claimed,
must be clearly set forth in such entry. Except for the
purpose of correcting a manifest clerical error, or of chang-
ing the name of the exporting vessel to another of the
same line, no change shall be made by the exporter or



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420



DRAWBACKS.



shipper in an entry after it has been filed as above, nor
shall any such entry or entries, after being duly filed, be
placed in the possession of the exporter or shipper for
alteration in any respect. When shipment is to be made
by a vessel or conveyance of a line or transportation com-
pany other than that named in the entry first filed at the
custom-house, such entry must be abandoned, and a new
entry filed, setting forth the changed conditions of ship-
ment. In such event the requirements and proceedings
shall b« in all respects the same as those herein provided
in the case of merchandise covered by the original entry.
Art. 1158.

Form No. 180.



Notice of intent to export domestic manufactures for benefit of dravy

back.



Port op



Marks and
numbers.


Packages.


Description of merchandise.


Where deposited.











Names of in^edients or description of those parts of the exported
articles on which drawback of duties is claimed. (Here name in-
gredients, or give fall and exact description of the parts of articles
as above required. )

The merchandise herein described is intended to be laden on board
the for exportation to with benefit of drawback.



Date and honr of receipt, , .

Date or dates of examination and lading, , .



Shipper,




Shipping Inspector,

Art. 1159. Samples taken by the surveyor shall be de-
livered to the collector and, when necessary, sent by
him to the appraiser for examination and report.

Art. 1160. In case merchandise is laden for transporta-
tion and exportation, a copy of the entry shall be for-
warded by the collector to the collector of the port of

portation.

manifest of the merchandise so laden on each vessel
or cOTt^yance must be prepared by the shipper, signed by
him ana^e master or the agent of the transporting ves-
sel, car, or one, certified by the proper customs officer, and
given to suclna^aster or agent for delivery to the collector



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DRAWBACKS.



421



at the port of exx)ortation. Such manifest shall be in
form as follows :

Form No. 181 (old No. 124).

Manifest of articlee of domestic mannfactnre to be transported in
from to , and to be exported thence to ,



with benefit of drawbrack.



numbers. *^c'*S««-



Kind of
merohandiae.



Quantity.



Value. Exporter.



Ckmalgnee.



[To be signed by the shipper, and also by the master, conductor,
or agent of the transportation company.]



day of , ,



Port op •



I certify that the merchandise aboye described has been laden nn

der my superyision upon the 8i)ecified '

, Inspector,

The lading and inspection shall be made under the spe-
cial regulations governing shipments in bond for exporta-
tion or transportation.

Art. 1161. On receipt of the copy of entry, and on being
notified of the arrival of the merchandise, by the party
claiming drawback, or the consignee or agent of such
party, who may designate the vessel or conveyance by
which it is to be exported, the collector of the port of final
exx)ortation shall examine such merchandise, and if he
finds it to be without change or diminution shall note the
shipment or superintend the transshipment of the same.

Art. 1162. The exporting vessel or conveyance having
been cleared, the collector of the port shall issue and for-
ward, to the collector of the port where entry for draw-
back was made, a certificate of exportation, which certifi-
cate shall be in Form No. 181^, as follows:

Form No. 18U.

Port op , , .

I hereby certify that the articles of domestic manufacture herein-
after spec ified, entered at the port of , by , for exportation

with benefit of drawback to , by way of , were brought

into this port by , on board the on the day of •,

, and that the same having been carefully examined and found

to be without change or diminution, the articles set forth and
described in transportation entry. No. , at said port of



T.D.140B8.



1 State whether corded, branded, and sealed, or whether car is fas-
tened or sealed.



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422



DRAWBACKS.



were dnly exported on the day of , , by in the

, for .



Marks and
numbers.



Number and description of articles.



Quantity.



Value.



, Collector,

, NavcU Officer.

Art. 1163. In cases where drawback goods are laden
for exportation by sea on board a vessel subsequently
touching at a domestic port, and no part of the cargo is
landed at the port of final clearance, the collector at such
port shall, on the clearance of the vessel and the receipt
of certified copies of drawback entries filed at the port of
original shipment, forward to the collector at the port of
shipment a certificate of nonlanding in form as follows:

Form No. 182.



CusTOM-HousE, Port op



This is to certify that the whereof ia master,

from bound to via duly entered at this port on

the day of , , and cleared hence on the day of

-, , and that no part of the cargo of said vessel was unlaaen



at this port.



Collector,



Naval Officer,



Such nonlanding certificate as well as the certificate of
exporation prescribed by the first paragraph of this arti-
cle, being for the use of customs ofl&cers, shall be exempt
from any custom-house fee.

Art. 1164. In case the importer of mat>erial used or to be
used in the manufacture of articles exported or to be ex-
ported, with benefit of drawback, from some port other
than the port of importation, or the partj'^ to whom deliv-
ery of such material has been certified shall, in writing,
request the collector of the port at which such material
was imported to grant a certificate of importation and pay-
ment of duty, such collector shall issue and deliver to such
importer or party such certificate, which shall be in form
Cat. No. 794.

This certificate may be filed at the port of exportation;
and should any portion of the material described in the
certificate be used in the manufacture of articles exported
from a port other than that at which it is filed, the collector



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DItAWBAOKS.



423



holding the certificate shall, on written request of the
party by whom it was filed, deliver an extract for use at
such other port. Such extract shall be in form, as follows:

Form No. 188, (old No. 126).



Port of



This is to certify that there is on file at this port a certificate show-
ing that the merchandise herein descrihed was imported into the

port of by in the from — : — on the

day of J , and that the duties thereon have been paid as

herein stated.

[Continue as in form Cat. No. 794.]

Art. 1165. In case the materials used in the manufac-
ture of articles exported with benefit of drawback were
not imported by the manufacturer of such articles, no
drawback of the duties paid thereon shall be allowed until
there shall be filed with the collector where drawback
entry is made proof of the delivery of the materials to
such manufacturer.

A certificate or ofl&cial evidence of the existence of »
certificate, filed at another port, made under oath, fully
describing the materials delivered, and tracing such mate-
rials from the custody of the importer to the custody of
the manufacturer, shall be accepted as such proof, and
shall be in form as follows:



Form No. 184 (old No. 127).
CertiJUxLte of delivery of imported merchandise.
Port op ,



Descrip-
tion or
merchan-
diae.



p^ed.^^



whom
im



How
im-



When

im-
ported.



Where

im-
ported.



Whence

im-
ported.



Quan-
tity.



Value.



Rate

of
duty
paid.



Re-
marks.



[importer or one of the firm]



-, do solemnly



swear that the merchandise herein described was imported as herein
stated; that the duties were paid thereon, as herein shown, without
allowance or deduction for damage or other cause, except as herein

set forth; that t\^e said merchandise has been delivered to

-, and that no other certificate of delivery covering the above



merchandise has been issued by me.



Sworn before me this -



Online LibraryUnited States. Dept. of the TreasuryCustoms regulations of the United States prescribed for the instruction and guidance of officers and customs → online text (page 42 of 81)