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ACT OF 1913

ACT OF 1922

SEC. IV.

M. That all articles manufactured in whole or in part of imported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without haying an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further, That the manufacture of distilled spirits from grain, starch, molasses, or sugar, including all dilutions or mix. tures of them or either of them, shall not be permitted in such manufacturing warehouse.

SEC. 311. That all articles manufactured in whole or in part of imported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and with. out having an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further, That the manufacture of distilled spirits from grain, starch, molasses, or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses.

ACT OF 1930 When ever goods manufactured in any bonded warehouse established under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and immediate exportation under the supervision of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps.

Whenever goods manufactured in any bonded Whenever goods manufactured in any bonded warehouse established under the provisions of the warehouse established under the provisions of the preceding paragraph shall be exported directly preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation therefrom or shall be duly laden for transportation and immediate exportation under the supervision and immediate exportation under the supervision of the proper officer who shall be duly designated of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue duty and from the requirements relating to revenue stamps.

stamps. No flour, manufactured in a bonded manufacturing warehouse from wheat imported after ninety days after the date of the enactment of this Act, shall be withdrawn from such warehouse for exportation without payment of a duty on such imported wheat equal to any reduction in duty which by treaty will apply in respect of such flour in the country to which it is to be exported. [No corresponding provision in act of 1913.]

[No corresponding provision in act of 1922.) Any materials used in the manufacture of such goods, and any packages, coverings, vessels, brands, and labels used in putting up the same may, under the regulations of the Secretary of the Treasury, be conveyed without the payment of revenue tax or duty into any bonded manufacturing warehouse, and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, machinery, or apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein.

Any materials used in the manufacture of such Any materials used in the manufacture of such goods, and any packages, coverings, vessels, brands, goods, and any packages, coverings, vessels, brands, and labels used in putting up the same may, under and labels used in putting up the same may, under the regulations of the Secretary of the Treasury, be the regulations of the Secretary of the Treasury, be conveyed without the payment of revenue tax or conveyed without the payment of revenue tax or duty into any bonded manufacturing warehouse, duty into any bonded manufacturing warehouse, 1 and imported goods may, under the aforesaid regu- and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty lations, be transferred without the exaction of duty from any bonded warehouse into any bonded manu- from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be facturing warehouse; but this privilege shall not be held to apply to implements, machinery, or appa- held to apply to implements, machinery, or apparatus to be used in the construction or repair of any ratus to be used in the construction or repair of bonded manufacturing warehouse or for the prose- any bonded manufacturing warehouse or for the cution of the business carried on therein.

prosecution of the business carried on therein. Articles or materials received into such bonded manufacturing warehouse or articles manufactured therefrom may be withdrawn or removed therefrom for direct shipment and exportation or for transportation and immediate exportation in bond to foreign countries or to the Philippine Islands under the supervision of the officer duly designated therefor by the collector of the port, who shall certify to such shipment and exportation, or ladening for transportation, as the case may be, describing the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel: Provided, That the by-products incident to the processes of manufacture, including waste derived from cleaning rice in bonded warehouses under the Act of March 24, 1874, in said

No articles or materials received into such bonded Articles or materials received into such borded manufacturing warehouse shall be withdrawn or manufacturing warehouse or articles manufactad removed therefrom except for direct shipment and therefrom may be withdrawn or removed therefre exportation or for transportation and immediate for direct shipment and exportation or for traz exportation in bond to foreign countries or to the portation and immediate exportation in bond to Philippine Islands under the supervision of the foreign countries or to the Philippine Islands urier officer duly designated therefor by the collector of the supervision of the officer duly designated therethe port, who shall certify to such shipment and for by the collector of the port, who shall certify to exportation, or ladening for transportation, as the such shipment and exportation, or ladening for case may be, describing the articles by their mark transportation, as the case may be, describing the

ACT OF 1913

ACT OF 1922

or otherwise, the quantity, the date of exportation, and the name of the vessel: Provided, That the waste material or by-products incident to the processes of manufacture, including waste derived from cleaning rice in bonded warehouses under Act of March twenty-fourth, eighteen hundred and seventy-four, in said bonded warehouses may be withdrawn for domestic consumption on the payment of duty equal to the duty which would be assessed and collected, by law, if such waste or by-products were imported from a foreign country. All labor performed and services rendered under these provisions shall be under the supervision of a duly designated officer of the customs and at the expense of the manufacturer.

articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel: Provided, That the by-products incident to the processes of manufacture, including waste derived from cleaning rice in bonded warehouses under the Act of March 24, 1874, in said bonded warehouses may be withdrawn for domestic consumption on the payment of duty equal to the duty which would be assessed and collected by law if such waste or by-products were imported from a foreign country: Provided, That all waste material may be destroyed under Government supervision. All labor performed and services rendered under these provisions shall be under the supervision of a duly desig. nated officer of the customs and at the expense of the manufacturer.

ACT OF 1930

A careful account shall be kept by the collector of all merchandise delivered by him to any bonded manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturer containing a detailed statement of all imported merchandise used by him in the manufacture of exported articles.

A careful account shall be kept by the collector A careful account shall be kept by the collector of all merchandise delivered by him to any bonded of all merchandise delivered by him to any bonded manufacturing, warehouse, and a sworn monthly manufacturing warehouse, and a sworn monthly return, verified by the customs officers in charge, return, verified by the customs officers in charge, shall be made by the manufacturers containing a shall be made by the manufacturers containing a detailed statement of all imported merchandise detailed statement of all imported merchandise used by him in the manufacture of exported articles. used by him in the manufacture of exported articles.

Before commencing business the proprietor of any manufacturing warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the ingredients to be used therein.

Before commencing business the proprietor of any Before commencing business the proprietor of any manufacturing warehouse shall file with the Secre- manufacturing warehouse shall file with the Secretary of the Treasury a list of all the articles intended tary of the Treasury a list of all the articles intended to be manufactured in such warehouse, and state to be manufactured in such warehouse, and state the formula of manufacture and the names and the formula of manufacture and the names and quantities of the ingredients to be used therein. quantities of the ingredients to be used therein.

Articles manufactured under these provisions may be withdrawn under such regulations as the Secretary of the Treasury may prescribe for transportation and delivery into any bonded warehouse at an exterior port for the sole purpose of immediate export therefrom: Provided, That cigars manufactured in whole of tobacco imported from any one country, made and manufactured in such bonded manufacturing warehouses, may be withdrawn for home consumption upon the payment of the duties on such tobacco in its condition as imported under such regulations as the Secretary of the Treasury may prescribe, and the pay. ment of the internal-revenue tax accruing on such cigars in their condition as withdrawn, and the boxes or packages containing such cigars shall be stamped to indicate their character, origin of tobacco from which made, and place of manufacture.

Articles manufactured under these provisions may Articles manufactured under these provisions may be withdrawn under such regulations as the Secre- be withdrawn under such regulations as the Secretary of the Treasury may prescribe for transporta- tary of the Treasury may prescribe for transportation and delivery into any bonded warehouse at tion and delivery into any bonded warehouse at an an exterior port for the sole purpose of immediate exterior port for the sole purpose of immediate export therefrom: Provided, That cigars manufac- export therefrom: Provided, That cigars manufactured in whole of tobacco imported from any one tured in whole of tobacco imported from any one country, made and manufactured in such bonded country, made and manufactured in such bonded manufacturing warehouses, may be withdrawn for manufacturing warehouses, may be withdrawn for home consumption upon the payment of the duties home consumption upon the payment of the duties on such tobacco in its condition as imported under on such tobacco in its condition as imported under such regulations as the Secretary of the Treasury such regulations as the Secretary of the Treasury may prescribe, and the payment of the internal- may prescribe, and the payment of the internalrevenue tax accruing on such cigars in their condi- revenue tax accruing on such cigars in their condition as withdrawn, and the boxes or packages con- tion as withdrawn, and the boxes or packages containing such cigars shall be stamped to indicate their taining such cigars shall be stamped to indicate character, origin of tobacco from which made, and their character, origin of tobacco from which made, place of manufacture.

and place of manufacture. The provisions of section 3433 of the Revised Statutes shall, so far as may be practicable, apply to any bonded manufacturing warehouse established under this Act and to the merchandise conveyed therein.

The provisions of Revised Statutes thirty-four The provisions of section 3433 of the Revised hundred and thirty-three, shall, so far as may be Statutes shall, so far as may be practicable, apply practicable, apply to any bonded manufacturing to any bonded manufacturing warehouse estabwarehouse established under this Act and to the lished under this Act and to the merchandise conmerchandise conveyed therein.

veyed therein.

ACT OF 1930

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SEC. 312. BONDED SMELTING WAREHOUSES.

The works of manufacturers engaged in smelting or refining, or hoth, of ores and crude metals, may, upon the giving of satisfactory bonds, be designated as bonded smelting warehouses. Ores or crude metals may be removed from the vessel or other vehicle in which imported, or from a bonded warehouse, into a bonded smelting warehouse without the payment of duties thereon, and there smelted or refined, or both, together with ores or crude metals of home or foreign production:

ACT OF 1913

ACT OF 1922

SEC. IV.

N. SUBSECTION 1. That the works of manufacturers engaged in smelting or refining, or both, of ores and crude metals, may upon the giving of satisfactory bonds be designated as bonded smelting warehouses. Ores or crude metals may be removed from the vessel or other vehicle in which imported, or from a bonded warehouse, into a bonded smelting warehouse without the payment of duties thereon and there smelted or refined, or both, together with ores or crude metals of home or foreign production:

SEC. 312. That the works of manufacturers engaged in smelting or refining, or both, of ores and crude metals, may upon the giving of satisfactory bonds, be designated as bonded smelting warehouses. Ores or crude metals may be removed from the vessel or other vehicle in which imported, or from a bonded warehouse, into a bonded smelting warehouse without the payment of duties thereon, and there smelted or refined, or both, together with ores or crude metals of home or foreign production:

ACT OF 1930

Provided, That the bonds shall be charged with a sum equal in amount to the regular duties which would have been payable on such ores and crude metals if entered for consumption at the time of their importation, and the several charges against such bonds shall be canceled upon the exportation or delivery to a bonded manufacturing warehouse established under the preceding section of this title of a quantity of the same kind of metal equal to the quantity of metal producible from the smelting or refining, or both, of the dutiable metal contained in such ores or crude metals, due allowance being made of the smelter wastage as ascertained from time to time by the Secretary of the Treasury: Provided, That the bonds shall be charged with the Provided, That the bonds shall be charged with a amount of duties payable upon such ores and crude sum equal in amount to the regular duties which metals at the time of their importation, and the would have been payable on such ores and crude several charges against such bonds may be canceled metals if entered for consumption at the time of upon the exportation or delivery to a bonded man- their importation, and the several charges against ufacturing warehouse established under praagraph such bonds shall be canceled upon the exportation M of this section of an amount of the same kind or delivery to a bonded manufacturing warehouse of metal equal to the actual amount of dutiable established under the preceding section of this title metal producible from the smelting or refining, or of a quantity of the same kind of metal equal to both, of such ores or crude metals as determined the quantity of metal producible from the smeltfrom time to time by the Secretary of the Treasury: ing or refining, or both, of the dutiable metal con.

tained in such ores or crude metals, due allowance being made of the smelter wastage as ascertained

from time to time by the Secretary of the Treasury. Provided further, That the said metals so producible, or any portion thereof, may be withdrawn for domestic consumption or transferred to a bonded customs warehouse and withdrawn therefrom and the several charges against the bonds canceled upon the payment of the duties chargeable against an equivalent amount of ores or crude metals from which said metal would be producible in their condition as imported: And provided further, That the said metals so pro- Provided further, That the said metals so producible, ducible, or any portion thereof, may be withdrawn or any portion thereof, may be withdrawn for for domestic consumption, or transferred to a domestic consumption or transferred to a bonded bonded customs warehouse, and withdrawn there- customs warehouse and withdrawn therefrom and from, and the several charges against the bonds the several charges against the bonds canceled upon canceled upon the payment of the duties chargeable the payment of the duties chargeable against an against an equivalent amount of ores or crude equivalent amount of ores or crude metals from metals from which said metal would be producible which said metal would be producible in their conin their condition as imported:

dition as imported: Provided further, That on the arrival of the ores and crude metals at such establishments they shall be sam. pled and assayed according to commercial methods under the supervision of Government officers: And provided further, That on the arrival of the ores Provided further, That on the arrival of the ores and and crude metals at such establishments they shall crude metals at such establishments they shall be be sampled and assayed according to commercial sampled and assayed according to commercial methods under the supervision of Government methods under the supervision of Government officers, to be appointed by the Secretary of the officers: Treasury and at the expense of the manufacturer: Provided further, That antimonial lead produced in said establishments may be withdrawn for consumption upon the payment of the duties chargeable against it as type metal under existing law and the charges against the bonds canceled in a similar sum: Provided further, That all labor performed and services rendered pursuant to this section shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury and at the expense of the manufacturer: Provided further, That all labor performed and serv- Provided further, That all labor performed and services rendered pursuant to this section shall be under ices rendered pursuant to this section shall be under the supervision of an officer of the customs, to be the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury, and at appointed by the Secretary of the Treasury and at the expense of the manufacturer:

the expense of the manufacturer: Provided further, That all regulations for the carrying out of this section shall be prescribed by the Secretary of the Treasury: Provided further, That all regulations for the carry- Provided further, That all regulations for the carrying out of this section shall be prescribed by the ing out of this section shall be prescribed by the Secretary of the Treasury:

Secretary of the Treasury: And provided further, That the several charges against the bonds of any smelting warehouse established under the provisions of this section may be canceled upon the exportation or transfer to a bonded manufacturing warehouse from any other bonded smelting warehouse established under this section of a quantity of the same kind of metal, in excess of that covered by open bonds, equal to the amount of metal producible from the smelting or refining, or both, of the dutiable metal contained in the imported ores and crude metals, due allowance being made of the smelter wastage as ascertained from time to time by the Secretary of the Treasury.

ACT OF 1913

ACT OF 1922

(No corresponding provision in act of 1913.)

And provided further, That the several charges against the bonds of any smelting warehouse established under the provisions of this section may be canceled upon the exportation or transfer to a þonded manufacturing warehouse from any other bonded smelting warehouse established under this section of a quantity of the same kind of metal, in excess of that covered by open bonds, equal to the amount of metal producible from the smelting or refining, or both, of the dutiable metal contained in the imported ores and crude metals, due allowance being made of the smelter wastage as ascertained from time to time by the Secretary of the Treasury.

ACT OF 1930

SEC. 313. DRAWBACK AND REFUNDS.

(a) ARTICLES MADE FROM IMPORTED MERCHANDISE.-Upon the exportation of articles manufactured or produced in the United States with the use of imported merchandise, the full amount of the duties paid upon the merchandise so used shall be refunded as drawback, less 1 per centum of such duties, except that such duties shall not be so refunded upon the exportation of flour or by-products produced from wheat imported after ninety days after the date of the enactment of this Act. Where two or more products result from the manipulation of imported merchandise, the drawback shall be distributed to the several products in accordance with their relative values at the time of separation,

ACT OF 1913

ACT OF 1922

SEC. IV.

Sec. 313. That upon the exportation of articles 0. That upon the exportation of articles manu- manufactured or produced in the United States factured or produced in the United States by the with the use of imported merchandise, the full use of imported merchandise or materials upon amount of the duties paid upon the merchandise so which customs duties have been paid, the full used shall be refunded as drawback, less 1 per amount of such duties paid upon the quantity of centum of such duties, except that such duties shall materials used in the manufacture or production not be so refunded upon the exportation of flour or of the exported product shall be refunded as draw- by-products produced from imported wheat unless back, less 1 per centum of such duties: Provided, an amount of wheat grown in the United States That where a principal product and a by-product equal to not less than 30 per centum of the amount result from the manipulation of imported material of such imported wheat has been mixed with such and only the by-product is exported, the proportion imported wheat. Where two or more products reof the drawback distributed to such by-product sult from the manipulation of imported merchanshall not exceed the duty assessable under this Act dise, the drawback shall be distributed to the sevon a similar by-product of foreign origin if imported eral products in accordance with their relative into the United States. Where no duty is assessable values ai the time of separation. When the articles upon the importation of a corresponding by-product exported are manufactured or produced in part from no drawback shall be payable on such by-product domestic materials, the imported merchandise shall produced from the imported material; if, however, so appear in the completed articles that the quanthe principal product is exported, then on the ex- tity or measure thereof may be ascertained. The portation thereof there shall be refunded as draw- drawback on any article allowed under existing law back the whole of the duty paid on the imported shall be continued at the rate herein provided. material used in the production of both the principal and the by-product, less 1 per cent, as hereinbefore provided: Proyided further, That when the articles exported are manufactured in part from domestic materials, the imported materials or the parts of the articles manufactured from such materials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained: And provided further, That the drawback on any article allowed under existing law shall be continued at the rate herein provided. *

(b) SUBSTITUTION FOR DRAWBACK PURPOSES.- If imported duty-paid sugar or non-ferrous metal, or ore containing non-ferrous metal, and duty free or domestic merchandise of the same kind and quality are used in the manufacture or production of articles within a period not to exceed one year from the receipt of such imported merchandise by the manufacturer or producer of such articles, there shall be allowed upon the exportation (or shipment to the Philippine Islands) of any such articles, notwithstanding the fact that none of the imported merchandise may actually have been used in the manufacture or production of the exported articles, an amount of drawback equal to that which would have been allowable had the sugar or non-ferrous metal, or ore containing non-ferrous metal, used therein been imported; but the total amount of drawback allowed upon the exportation of such articles, together with the total amount of drawback allowed in respect of such imported merchandise under any other provision of law, shall not exceed 99 per centum of the duty paid on such imported merchandise. [No corresponding provision in act of 1913.)

[No corresponding provision in act of 1922.) (c) MERCHANDISE NOT CONFORMING TO SAMPLE OR SPECIFICATIONS.-Upon the exportation of merchandise not conforming to sample or specifications upon which the duties have been paid and which have been entered or withdrawn for consumption and, within thirty days after release from customs custody, returned to customs custody for exportation, the full amount of the duties paid upon such merchandise shall be refunded as drawback, less 1 per centum of such duties. [No corresponding provision in act of 1913.]

[No corresponding provision in act of 1922.]

*

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ACT OF 1930

(d) FLAVORING EXTRACTS AND MEDICINAL OR TOILET PREPARATIONS.-Upon the exportation of flavoring extracts, medicinal or toilet preparations (including perfumery) manufactured or produced in the United States in part from domestic alcohol on which an internal-revenue tax has been paid, there shall be allowed a drawback equal in amount to the tax found to have been paid on the alcohol so used.

ACT OF 1913

ACT OF 1922

That on the exportation of flavoring extracts, On the exportation of flavoring extracts, medicinal medicinal or toilet preparations (including per- or toilet preparations (including perfumery) herefumery) hereafter manufactured or produced in the after manufactured or produced in the United United St in part from omestic alcohol on States in part from domestic al on which an which an internal-revenue tax has been paid, there internal-revenue tax has been paid, there shall be shall be allowed a drawback equal in amount to allowed a drawback equal in amount to the tax the tax found to have been paid on the alcohol so found to have been paid on the alcohol so used. used: Provided, That no other than domestic tax- Such drawback shall be determined and paid paid alcohol shall have been used in the manu- under such rules and regulations, and upon the facture or production of such preparations. Such filing of such notices, bonds, bills of lading, and drawback shall be determined and paid under such other evidence of payment of tax and exportation, rules and regulations, and upon the filing of such as the Secretary of the Treasury shall prescribe. notices, bonds, bills of lading, and other evidence of payment of tax and exportation, as the Secretary of the Treasury shall prescribe.

(e) IMPORTED SALT FOR CURING FISH.--Imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navigable waters of the United States, whether such fish are taken by licensed or unlicensed vessels, and upon proof that the salt has been used for either to such purposes, the duties on the same shall be remitted. [No corresponding provision in act of 1913.)

Provided, That imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries and in curing fish on the shores of the navigable waters of the United States, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be

remitted: (1) EXPORTATION OF MEATS CURED WITH IMPORTED SALT.-Upon the exportation of meats, whether packed or smoked, which have been cured in the United States with imported salt, there shall be refunded, upon satisfactory proof that such meats have been cured with imported salt, the duties paid on the salt so used in curing such exported meats, in amounts not less than $100. (No corresponding provision in act of 1913.] Provided surther, That upon the exportation of

meats, whether packed or smoked, which have been cured in the United States with imported salt, there shall be refunded from the Treasury, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, the duties paid on the salt so used in curing such

exported meats, in amounts not less than $100. (g) MATERIALS FOR CONSTRUCTION AND EQUIPMENT OF VESSELS BUILT FOR FOREIGNERS.-The provisions of this section shall apply to materials imported and used in the construction and equipment of vessels built for foreign account and ownership, or for the government of any foreign country, notwithstanding that such vessels may not within the strict meaning of the term be articles exported.

That the provisions of this section shall apply to The provisions of this section shall apply to materials used in the construction and equipment materials imported and used in the construction of vessels built for foreign account and ownership, and equipment of vessels built for foreign account or for the government of any foreign country, not- and ownership, or for the Government of any forwithstanding that such vessels may not within the eign country, notwithstanding that such vessels strict meaning of the term be articles exported. may not within the strict meaning of the term be

articles exported. (h) TIME LIMITATION ON EXPORTATION.-No drawback shall be allowed under the provisions of this section or of section 6 of the Act entitled “An Act temporarily to provide revenue for the Philippine Islands, and for other purposes," approved March 8, 1902 (relating to drawback on shipments to the Philippine Islands), unless the completed article is exported, or shipped to the Philippine Islands, within three years after importation of the imported merchandise. [No corresponding provision in act of 1913.)

[No corresponding provision in act of 1922.) (i) REGULATIONS.-The Secretary of the Treasury is authorized to prescribe regulations governing (1) the identification of imported merchandise used in the manufacture or production of articles entitled to drawback of customs duties, the ascertainment of the quantity of such merchandise used, of the time when such merchandise was received by the manufacturer or producer of the exported articles, and of the amount of duties paid thereon, the determination of the facts of the manufacture or production of such articles in the United States and their

ion therefrom, the time within which drawback entries on such articles shall be filed and completed, to entitle such articles to drawback, and the payment of drawback due thereon; (2) the identification of merchandise withdrawn for consumption and returned to customs custody for exportation, the determination of the facts of nonconformity thereof to sample or specifications and of exportation thereof from the United States, and the payment of the drawback due thereon; (3) the determination and payment of drawback of internal-revenue tax on domestic alcohol, including the requirement of such notices, bonds, bills of lading, and other evidence of payment of tax and exportation as the Secretary of the Treasury deems necessary; (4) the remission of duties on imported salt used in curing fish, including the production of proof that the salt has been so used; and (5) the refunding of duties paid upon imported salt used in curing exported meats, including the production of proof that the salt has been so used; and designating the person to whom refund or payment of drawback shall be made.

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