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Regulatory Information
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2010-09-23
article
Manufacturing Substitution Drawback: Duty Apportionment
Rules and Regulations
D09002ee1bdeba729
D09002ee1bdeba7a6
United States
Department of Homeland Security
originator
org
United States Government Agency or Subagency
United States
Bureau of Customs and Border Protection
originator
org
United States Government Agency or Subagency
This document adopts as a final rule, with changes, the interim rule amending the Customs Regulations that was published in the Federal Register on July 24, 2002, as T.D. 02-38. The interim rule amended the regulations to provide the method for calculating manufacturing substitution drawback where imported merchandise, which is dutiable on its value, contains a chemical element and amounts of that chemical element are used in the manufacture or production of articles which are either exported or destroyed under Customs supervision. Recent court decisions have held that a chemical element that is contained in an imported material that is subject to an ad valorem rate of duty may be designated as same kind and quality merchandise for drawback purposes. The amendment provides the method by which the duty attributable to the chemical element can be apportioned and requires a drawback claimant, where applicable, to make this apportionment calculation.
68 FR 50700
https://www.govinfo.gov/app/details/FR-2003-08-22/03-21575
03-21575
fr22au03-10
RIN 1515-AD02
4820-02-P
CBP Dec. 03-23
https://www.govinfo.gov/app/details/FR-2003-08-22/03-21575
https://www.govinfo.gov/content/pkg/FR-2003-08-22/html/03-21575.htm
https://www.govinfo.gov/content/pkg/FR-2003-08-22/pdf/03-21575.pdf
Claims
Commerce
Customs Duties and Inspection
Drawback
Reporting and Recordkeeping Requirements
4 p.
50700
50703
68 FR 50700
Code of Federal Regulations
Title 19 Part 191
19 CFR Part 191
Regulation Identification Number 1515-AD02
RIN 1515-AD02
Manufacturing Substitution Drawback: Duty Apportionment; Federal Register Vol. 68, Issue
RULE
03-21575
DEPARTMENT OF HOMELAND SECURITY
Bureau of Customs and Border Protection
CBP Dec. 03-23
4820-02-P
03-21575
Final rule.
This document adopts as a final rule, with changes, the interim rule amending the Customs Regulations that was published in the Federal Register on July 24, 2002, as T.D. 02-38. The interim rule amended the regulations to provide the method for calculating manufacturing substitution drawback where imported merchandise, which is dutiable on its value, contains a chemical element and amounts of that chemical element are used in the manufacture or production of articles which are either exported or destroyed under Customs supervision. Recent court decisions have held that a chemical element that is contained in an imported material that is subject to an ad valorem rate of duty may be designated as same kind and quality merchandise for drawback purposes. The amendment provides the method by which the duty attributable to the chemical element can be apportioned and requires a drawback claimant, where applicable, to make this apportionment calculation.
August 22, 2003.
William G. Rosoff, Chief, Duty and Refund Determinations Branch, Office of Regulations and Rulings, Bureau of Customs and Border Protection, Tel. (202) 572-8807.
Claims
Commerce
Customs Duties and Inspection
Drawback
Reporting and Recordkeeping Requirements
Drawback:
Manufacturing substitution drawback; duty apportionment,
Federal Register
Vol. 68, no. 163
Office of the Federal Register, National Archives and Records Administration
2003-08-22
continuing
daily
deposited
born digital
291 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2003-08-22
P0b002ee1809e3847
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr22au03
https://www.govinfo.gov/app/details/FR-2003-08-22
https://www.govinfo.gov/content/pkg/FR-2003-08-22/pdf/FR-2003-08-22.pdf
https://www.govinfo.gov/content/pkg/FR-2003-08-22/xml/FR-2003-08-22.xml
fdlp
50681
50962
DGPO
2010-09-23
2023-05-04
FR-2003-08-22
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eng
FR
FR-2003-08-22
68
163