Je veux savoir à propos de…

jbell on DSKJLSW7X2PROD with RULES2

35588

Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations
1 Subsequently exported to Canada or Mexico;
2 Used as a material in the production of another good that is subsequently exported to Canada or Mexico; or 3 Substituted by a good of the same 8-digit HTSUS subheading number and used as a material in the production of another good that is subsequently exported to Canada or Mexico.
b Claims under 19 U.S.C 1313j1
for goods in same condition. A good imported into the United States and subsequently exported to Canada or Mexico in the same condition is eligible for drawback under 19 U.S.C. 1313j1
without regard to the limitation on drawback set forth in 182.44 .
1 Same condition defined. For purposes of this subpart, a reference to a good in the same condition includes a good that has been subjected to any of the following operations provided that no such operation materially alters the characteristics of the good:
i Mere dilution with water or another substance;
ii Cleaning, including removal of rust, grease, paint or other coatings;
iii Application of preservative, including lubricants, protective encapsulation, or preservation paint;
iv Trimming, filing, slitting or cutting;
v Putting up in measured doses, or packing, repacking, packaging or repackaging; or vi Testing, marking, labelling, sorting, grading, or inspecting a good.
2 Commingling of fungible goods i GeneralA Inventory of other than all non-originating goods. Commingling of fungible originating and nonoriginating goods in inventory is permissible provided that the origin of the goods and the identification of entries for designation for same condition drawback are on the basis of an approved inventory management method set forth in the Appendix A to this part see 19 CFR 102.1.
B Inventory of the non-originating goods. If all goods in a particular inventory are non-originating goods, identification of entries for designation for same condition drawback must be on the basis of one of the accounting methods in 190.14 of this chapter, as appropriate.
ii Exception. Agricultural goods imported from Mexico may not be commingled with fungible agricultural goods in the United States for purposes of same condition drawback under this subpart.
c Goods not conforming to sample or specifications or shipped without
VerDate Sep<11>2014

18:05 Jul 02, 2021

Jkt 253001

consent of consignee under 19 U.S.C.
1313c. An imported good exported to Canada or Mexico by reason of failure of the good to conform to sample or specification or by reason of shipment of the good without the consent of the consignee is eligible for drawback under 19 U.S.C. 1313c without regard to the limitation on drawback set forth in 182.44. Such a good must be exported or destroyed within the statutory 5-year time period and in compliance with the requirements set forth in subpart D of part 190 of this chapter, as applicable.
d Certain goods exported to Canada or Mexico. A good provided for in U.S.
tariff items 1701.13.20 or 1701.14.20
that is imported into the Customs territory of the United States under any re-export or like program that is used as a material, or substituted for by a good of the same kind and quality that is used as a material, in the production of a good provided for in Canadian tariff item 1701.99.00 or Mexican tariff items 1701.99.01, 1701.99.02, and 1701.99.99
relating to refined sugar, is eligible for drawback without regard to the limitation on drawback set forth in 182.44. Same kind and quality for purposes of this subsection means that the imported good and the substituted good must be capable of being used interchangeably in the manufacture or production of the exported or destroyed articles with no substantial change in the manufacturing or production process.
e Certain goods exported to Canada.
Goods identified in Article 2.5.6g of the USMCA and in 19 U.S.C. 4534a7
and 8, if exported to Canada, are eligible for drawback without regard to the limitations on drawback set forth in 182.44.
f Certain goods that are exported or deemed exported. Goods that are delivered:
1 To a duty-free shop, 2 For ships stores or supplies for ships or aircrafts, or 3 For the use in a project undertaken jointly by the United States and a USMCA country, and destined to become the property of the United States, are eligible upon exportation for drawback without regard to the limitations on drawback set forth in 182.44.
41. Add 182.46 to read as follows:
182.46

Filing of drawback claim.

a Time of filing. A drawback claim under this subpart must be filed within 5 years after the date of importation of the goods on which drawback is claimed. No extension will be granted unless it is established that a CBP
official was responsible for the untimely
PO 00000

Frm 00024

Fmt 4701

Sfmt 4700

filing. Drawback will be allowed only if the completed good is exported within 5 years after importation of the merchandise identified or designated to support the claim.
b Method of filing. A drawback claim must be filed electronically through a CBP-authorized electronic system see 190.51 of this chapter.
42. Add 182.47 to read as follows:
182.47 Completion of claim for drawback.

a General. A claim for drawback will be granted, upon the submission of appropriate documentation to substantiate compliance with the drawback laws and regulations of the United States, evidence of exportation to Canada or Mexico, and satisfactory evidence of the payment of duties to Canada or Mexico. Unless otherwise provided in this subpart, the documentation, filing procedures, time and place requirements and other applicable procedures required to determine whether a good qualifies for drawback must be in accordance with the provisions of part 190 of this chapter, as appropriate; however, a drawback claim subject to the provisions of this subpart must be filed separately from any part 190 drawback claim that is, a claim that involves goods exported to countries other than Canada or Mexico. Claims inappropriately filed or otherwise not completed within the periods specified in 182.46 will be considered abandoned.
b Complete drawback claim1
General. A complete drawback claim under this subpart must consist of the filing of the appropriate completed drawback entry, evidence of exportation a copy of the Canadian or Mexican customs entry showing the amount of duty paid to Canada or Mexico and its supporting documents, and a certification from the Canadian or Mexican importer as to the amount of duties paid. Each drawback entry filed under this subpart must be filed using the indicator USMCA Drawback.
2 Specific claims. The following documentation, for the drawback claims specified below, must be submitted to CBP in order for a drawback claim to be processed under this subpart. Missing documentation or incorrect or incomplete information on required customs forms or supporting documentation will result in an incomplete drawback claim.
i Manufacturing drawback claim.
The following must be submitted in connection with a claim for direct identification manufacturing drawback
E:FRFM06JYR2.SGM

06JYR2