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Federal Register / Vol. 86, No. 126 / Tuesday, July 6, 2021 / Rules and Regulations or substitution manufacturing drawback:
A A completed CBP Form 331, or its electronic equivalent, to establish the manufacture of goods made with imported merchandise and, if applicable, the identity of substituted domestic, duty-paid or duty-free merchandise, and including the tariff classification number of the imported merchandise;
B CBP Form 7501, or its electronic equivalent, or the import entry number;
C Reserved D Evidence of exportation and satisfactory evidence of the payment of duties in Canada or Mexico, as provided in paragraph c of this section;
E Waiver of right to drawback. If the person exporting to Canada or Mexico was not the importer or the manufacturer, written waivers executed by the importer or manufacturer and by any intervening person to whom the good was transferred must be submitted in order for the claim to be considered complete; and F An affidavit of the party claiming drawback stating that no other drawback claim has been made on the designated goods, that such party has not provided an exporters certification of origin pertaining to the exported goods to another party except as stated on the drawback claim, and that the party agrees to notify CBP if the party subsequently provides such an exporters certification of origin to any person.
ii Same condition drawback claim under 19 U.S.C. 1313j1. The following must be submitted in connection with a drawback claim covering a good in the same condition:
A The foreign entry number and date of entry, the HTSUS classification for the foreign entry, the amount of duties paid for the foreign entry and the applicable exchange rate, and, if applicable, a certification from the claimant that provides as follows:
Same conditionThe undersigned certifies that the merchandise herein described is in the same condition as when it was imported under the above import entrys and further certifies that this merchandise was not subjected to any process of manufacture or other operation except the allowable operations as provided for by regulation.;
B Information sufficient to trace the movement of the imported goods after importation;
C In-bond application submitted pursuant to part 18 of this chapter, if applicable. This is required for merchandise which is examined at one port but exported through border points
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outside of that port. Such goods must travel in bond from the location where they were examined to the point of the border crossing exportation. If examination is waived, in-bond transportation is not required;
D Notification of intent to export or waiver of prior notice. CBP must be notified at least 5 business days in advance of the intended date of exportation in order to have the opportunity to examine the goods see 190.35 of this chapter;
E Evidence of exportation.
Acceptable documentary evidence of exportation to Canada or Mexico may include originals or copies of any of the following documents that are issued by the exporting carrier: bill of lading, air waybill, freight waybill, export ocean bill of lading, Canadian customs manifest, and cargo manifest.
Supporting documentary evidence must establish fully the time and fact of exportation, the identity of the exporter, and the identity and location of the ultimate consignee of the exported goods;
F Waiver of right to drawback. If the party exporting to Canada or Mexico was not the importer, a written waiver from the importer and from each intermediate person to whom the goods were transferred is required in order for the claim to be considered complete;
and G An affidavit of the party claiming drawback stating that no other drawback claim has been made on the designated goods.
iii Nonconforming or improperly shipped goods drawback claim. The following must be submitted in the case of goods not conforming to sample or specifications, or shipped without the consent of the consignee and subject to a drawback claim under 19 U.S.C.
1313c:
A Customs Form 7501, or its electronic equivalent, to establish the fact of importation, the receipt of the imported goods, and the identity of the party to whom drawback is payable see 182.48b;
B Reserved C CBP Form 7512, or its electronic equivalent, if applicable;
D Notification of intent to export or waiver of prior notice. CBP must be notified at least 5 business days in advance of the intended date of exportation in order to have the opportunity to examine the goods see 190.42 of this chapter; and E Evidence of exportation, as provided in paragraph b2iiE of this section.
iv Meats cured with imported salt.
The provisions of paragraph b2i of
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this section relating to direct identification manufacturing drawback will apply to claims for drawback on meats cured with imported salt filed under this subpart insofar as applicable to and not inconsistent with the provisions of this subpart, and the forms referred to in that paragraph must be modified to show that the claim is being made for refund of duties paid on salt used in curing meats.
v Jet aircraft engines. The provisions of paragraph b2i of this section relating to direct identification manufacturing drawback will apply to claims for drawback on foreign-built jet aircraft engines repaired or reconditioned in the United States filed under this subpart insofar as applicable to and not inconsistent with the provisions of this subpart and the provisions of subpart N of part 190 of this chapter.
c Reserved 43. Add 182.49 to read as follows:
182.49

Retention of records.

All records required to be kept by the exporter, importer, manufacturer or producer under this subpart with respect to manufacturing drawback claims, and all records kept by others which complement the records of the importer, exporter, manufacturer or producer, including any person who transfers or enables another person to make or perfect a drawback claim, must be retained for at least three years from the date of liquidation of such claims or longer period if required by law see 190.10, 190.15, 190.38, and 190.175c of this chapter.
44. Add 182.50 to read as follows:
182.50 Liquidation and payment of drawback claims.

a General. When the drawback claim has been fully completed by the filing of all required documents, and exportation of the articles has been established and the amount of duties paid to Canada or Mexico has been established, the entry will be liquidated to determine the proper amount of drawback due either in accordance with the limitation on drawback set forth in 182.44 of this subpart or in accordance with the regular drawback calculation.
The liquidation procedures of subpart H
of part 190 of this chapter, as appropriate, will control for purposes of this subpart.
b Reserved c Accelerated payment. Accelerated drawback payment procedures will apply as set forth in 190.92 of this chapter, as appropriate. However, a person who receives drawback of duties under this procedure must repay the
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