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FEDERAL
VO LU M E I

REGSTER

x<

1934
United

N U M B E R 119

Washington, Thursday, A ugust 27, 1936
TREASURY DEPARTMENT.
Bureau of Customs.
T . D. 48490
C u s t o m s R e g u l a t io n s A m e n d e d D r a w b a c k ARTICLES 1020, 1021, AND 1022 B , RELATING, RESPECTIVELY, TO
IDENTIFICATION OF IMPORTED MERCHANDISE, USE OF SUBSTI
TUTED MATERIAL, AND APPLICATIONS FOR ALLOWANCE OF DRAW
BACK ON VESSELS BUILT FOR FOREIGN ACCOUNT AND OWNERSHIP, AMENDED

To Collectors of Customs and Others Concerned:
Pursuant to the authority contained in Section 251, Revised Statutes U. S. C., title 19, sec. 66 ; and Sections 313 i U. S. C., title 19, sec. 1313 i and 624 U. S. C., title 19, sec. 1624 of the Tariff Act of 1930, Articles 1020, 1021, and 1022 b of the Customs Regulations of 1931 are hereby amended as follows:
Article 1020 is amended to read as follows:
A r t . 1020. Identification of imported, merchandise and ascertain ment of quantities entitled to drawback. a Each manufacturer or producer shall keep records which wUl establish as to all articles manufactured or produced for exportation w ith benefit of draw back, the date or Inclusive dates of m anufacture or production, the quantity and identity at the Imported duty-paid merchandise or of tid es manufactured or produced under drawback regulations de scribed hereafter in this article as drawback products used, the quantity and description of the articles manufactured or produced, and the quantity of waste incurred. I f claim for wastage is waived, the manufacturer or producer shall keep records which will estab lish the quantity and identity of the Imported duty-paid merchan dise or drawback products appearing in the articles manufactured or produced, in which case records need not be kept of either the quantity of waste incurred or of the quantity of imported dutypaid merchandise or drawback products used, unless such records are necessary to enable the m anufacturer or producer to establish the quantity of imported duty-paid merchandise or drawback prod ucts appearing in the articles. W hen the waste has a value, and the manufacturer or producer has not limited its claims to the quan tity of imported duty-paid merchandise or drawback products ap pearing in the articles, the records shall show the value of the imported duty-paid merchandise or drawback products used and the value of the waste, in order that in the liquidation of the draw
back entry the quantity of imported duty-paid merchandise or drawtck products used may be reduced by the quantity thereof which the value of the waste will replace. The records of the m anufac turer or producer shall also show the quantity of duty-free or do mestic merchandise used, if any, when such records are necessary determination of the quantity of Imported duty-paid mer chandise or drawback products used in the m anufacture or producb r i d e s or appearing therein. A sworn abstract of the records kept by the manufacturer or producer shall be filed with the drawback entry.
buported duty-paid merchandise or drawback products a k e stored in a manner w hich w ill enable the manufacturer Prduoer to determine, in conjunction w ith its storage records, _ e import entry, certificate o f delivery, or certificate of m anuiacture and delivery num ber or num bers under which received, establish the identity o f the Imported duty-paid m er a n ls e or drawback products w ith respect to such import Cer cae of delivery, or certificate o f m anufacture and num bers used in the m anufacture or pronon of the articles, and whether such articles have been
exported o r shipped to the Philippine Islands w ithin three years after importation o f the imported duty-paid merchandise.
c The articles m anufactured or produced shall be stored or marked in a manner which will preserve the identification estab lished b y means o f the storage records and the records of m anu facture or production.
d W h en identification is made against several lots of im
ported merchandise of different dutiable values, or subject to different rates of duty, or drawback products subject to different allowances of drawback, the drawback shall be based first upon the lot or lots of the lowest dutiable value, rate of duty, or draw back allowance, as the case may be, then upon the lot or lots of the next higher dutiable value, rate of duty, or drawback allowance, and so on, from lower to higher, until all the lots con cerned have been accounted for. The same principle shall apply in cases where the articles, after manufacture or production, are comingled in storage.
e Builders of vessels upon which drawback is to be claimed under Section 813 g ban keep the records provided for in this article, so fa r as applicable. A sworn abstract of such records shall be filed w ith the collector of customs at the headquarters port of the collection district in which the vessel is built in ample time prior to clearance of the vessel for its foreign destination to enable that officer to have the abstract verified by examination of the vessel and the builders records pertaining thereto.
f Each manufacturer or producer shall file a sworn statement in the Bureau of Customs, as provided in Article 1022 f , describ ing the methods which it w ill follow and the records which it will keep for the purpose of establishing that the articles upon which drawback will be claimed have been manufactured or produced in the United States with the use o f imported duty-paid merchandise within the meaning of Section 313 a , and that the records of identification, m anufacture or production, and storage prescribed by this article have been maintained. The sworn statement shall contain an agreement to follow the methods and keep the records therein described w ith respect to all articles m anufactured or produced for exportation with benefit of drawback. I f the sworn statement shows that the methods and records described therein enable the m anufacturer or producer to comply with the law and regulations, the Commissioner of Customs will issue a rate of draw back authorizing the collector or collectors of customs at the port or ports named in the sworn statement to allow drawback, upon compliance w ith the law and regulations, on the articles described in the sworn statement. The same procedure will apply in the case of vessels bu ilt for foreign account and ownership, or for the government of any foreign country.

Article 1021 is amended by deleting paragraphs b , c , and d thereof and substituting the following:
b
Articles m anufactured or produced in accordance with Sec tion 313 b w ith the use of sugar, nonferrous metal, or ore con taining nonferrous metal, or w ith the use of articles m anufactured or produced in the United States with the use of sugar, nonferrous metal, or ore containing nonferrous metal, w ill be subject to the provisions of this chapter, so fa r as applicable, and the records of the manufacturer or producer shall show 1 The quantity, identity, kind, and quality of the duty-paid sugar, nonferrous metal, or ore containing nonferrous metal, or of the articles m anufactured or produced under drawback regula tions with the use o f sugar, nonferrous metal, or ore containing nonferrous metal hereinafter described as designated merchan dise designated as the basis for the allowance of drawback on the exported articles;
2 That such designated merchandise has been used by the manufacturer or producer of the exported articles w ithin one year from the date on which it was received by such m anufac turer or producer;
3 That the exported articles upon which drawback is claimed were m anufactured or produced w ith the use of sugar, nonferrous metal, or ore containing nonferrous metal, or domestic products
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