| Term |
Definition |
Abstract |
Summary of the actual production
of records of the manufacturer. |
|
| Certificate of Delivery |
Customs Form 7552. Delivery Certificate for Purposes of
Drawback, summarizing information contained in original documents,
establishing: The transfer from one party to another; and The identity of such merchandise or
article as being that to which a potential drawback exists; and The assignment of drawback rights for
the merchandise or article transferred from the transferor to the transferee. |
|
| Certificate of Manufacture and
Delivery |
Customs Form 7552, Delivery
certificate for Purposes of Drawback, summarizing information containing in
original documents establishing: The
transfer of an article manufactured or processed from one party to another;
and The identity of such article as being that to which a potential right to
drawback exists; and The assignment of drawback rights for the article transferred from the transferor to the transferee. |
|
| Commercially Interchangeable Merchandise |
Same kind and quality
merchandise. Customs shall evaluate
critical properties of substituted merchandise. |
|
| Designated Merchandise |
Either eligible imported
duty-paid merchandise or drawback products selected by the drawback claimant
as the basis for drawback; or Qualified articles selected by the claimant as
the basis for drawback. |
|
| Destruction |
Complete destruction of articles
or merchandise to the extent that they have no commercial value. |
|
| Direct Identification
Drawback |
Drawback on imported merchandise
used to manufacture or product an article which is either exported or
destroyed without having been used in the United States. Merchandise or articles may be identified
for purposes of direct identification drawback by use of the accounting
methods. |
|
| Drawback |
The refund or remission, in
whole or part, of customs duty, fee or internal revenue tax which was imposed
on imported merchandise at time of importation, and the refund of internal
revenue taxes paid on domestic alcohol. |
|
| Drawback Claim |
Drawback entry and related
documents required by regulation which together constitute the request for
drawback payment. |
|
| Drawback Entry |
the document containing a
description of, and other required information concerning, the exported or
destroyed article on which drawback is claimed. Drawback entries are filed on Customs Form 7551. |
|
| Drawback Product |
A finished or partially finished
product manufactured in the United States. |
|
| Exportation |
The severance of goods from the
mass of goods belonging to this country, with the intention of uniting them
with the mass of goods belonging to some foreign country. Or Goods admitted into a foreign trade
zone under zone-restricted status, or are laden upon qualifying aircraft or
vessel. |
|
| Exporter |
That person who, as the
principal party in interest in the export transaction, as the power and
responsibility form determining and controlling the sending of the items out
of the United States. |
|
| Fungible Merchandise or
Articles |
Merchandise or articles which
are identical and interchangeable in all situations. |
|
| General Manufacturing Drawback |
A description of a manufacturing
or production operation fro drawback and the regulatory requirements and
interpretations applicable to that operation. |
|
| Manufacture or Production |
A process, including but not
limited to, an assembly, by which merchandise is made into a new and
different article having a distinctive "name, character, or use; or is
made fit for a particular use even though it does not meet new and different
article definition. |
|
| Possession |
Physical or operational control
of the merchandise, including ownership while in bailment, in leased
facilities, in transit to, or in any other manner under the operational
control of the party claiming drawback. |
|
| Records |
Include, but are not limited to,
statements, declarations, documents and electronically generated or machine
readable data. |
|
| Relative Value |
The value of a product divided
by the total value of all products which are necessarily manufactured or
produced concurrently in the same operation.
Relative value is based on market value, or other value approved by
Customs, of each such product determined as of the time it is first separated
in the manufacturing or production process.
Market value is generally measured by the selling price, not including
any packaging, transportation or identifiable costs, which accrue after the
product itself is processed. |
|
| Schedule |
A document filed with Customs
showing the quantity of imported or substituted merchandise used in or
appearing in each article exported or destroyed for drawback. |
|
| Specific Manufacturing
Drawback |
A letter of approval issued by
Customs Headquarters in response to an application by a manufacturer or
producer for a ruling on a specific manufacturing or production operation for
drawback. Subject to provisions of
Title 19 CFR part 177. |
|
| Substituted Merchandise |
1. (Manufacturing Drawback) Same
kind and quality as the imported designated merchandise. Must be capable of being used
interchangeably in the manufacture or production of the export or destroyed
articles. 2. (Unused Drawback)
Substituted merchandise must be commercially interchangeable with the imported
merchandise. 3. (Petroleum derivatives) Same kind and
quality as the qualified article for which it is substituted. |
