Whenever an exporter shall not have completed such R. S., 3037. drawback entry, by making the declaration or giving the bond required within the period prescribed by law, but shall offer to complete the entry after the expiration of that period, application may be made to the Secretary of the Treasury for authority to complete the entry, setting forth the case of his omission, under oath, and accompanied by a statement from the collector of the circumstances attending the transaction. Art. 748, Customs Regs., 1892.

The drawback entry and the required bond having been completed, the reports of inspection and lading having been made, and the clearance of exporting vessel or conveyance having been shown by record of clearance, in case of direct exportation, or by certificate, in case of transportation and exportation, the collector with whom such entry and proofs are lodged shall verify the facts of importation by reference to the records in his office, and ascertain the amount of duty due and paid on the merchandise exported.

For the purpose of drawback, money paid by an importer on merchandise covered by an import entry shall be regarded as a deposit, and not as “duty paid," until such entry shall have been liquidated, and such liquidation shall have been accepted by the importer as final in relation to the merchandise exported. Art. 749, Customs Regs., 1892.

The collector shall retain one per centum of the amount so ascertained, and shall issue a debenture certificate for the remainder, made payable to the order of the exporter, or to the order of the importer of the merchandise in case the exporter shall, in writing, so direct.

Such certificate, made payable fifteen days after the R. S. 3038. signing of the bond, may be delivered to the party to whose order it is drawn fifteen days after the clearance of the exporting vessel or conveyance, and shall be in Form Cat. No. 789. Art. 750, Customs Regs., 1892.

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

R. S., 3019, 3020, 3026; Sec. 10, Act Feb. 8, 1875; Sec. 25 and 328, Act Oct. 1, 1890.

When imported materials on which duties have been paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles, a drawback equal in amount to the duties paid on the materials used less one per centum of such duties. When the articles exported are made in port from domestic materials, the imported materials, or the parts of the articles made from such materials, shall so appear in the completed articles that the quantity, or measure thereof, may be ascertained. Art. 753, Customs Regs., 1892.

Par.466,act March 3, 1883. Par. 285, act Oct. 1, 1890.

portation.

Oil cake made from linseed, imported under the act of March 3, 1883, or from linseed or oil seed imported under the act of October 1, 1890, is not entitled to allowance for drawback on exArt. 754, Customs Regs., 1892.

Sec. 25, act Oct. 1, 1809.

The imported materials used in the manufacture or production of articles entitled to drawback when exported, shall, in all cases where drawback on such materials is claimed, be identified; the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture, or production of such articles in the United States and their exportation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either, or to the person to whom such manufacturer, producer, exporter, or agent, shall, in writing, order such drawback paid, under such regulations as are hereinafter prescribed. Art. 755, Customs Regs., 1892.

The party named as shipper or consignor in the bill of S. 10186. lading under which domestic merchandise is exported, shall, for the purposes of allowance of drawback, be held to be the exporter of such merchandise, and such exporter or his agent may make entry for and receive the drawback. Art. 756, Customs Regs., 1892.

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

Whenever the manufacturer or producer of articles entitled on exportation to drawback shall, on the sale or consignment of such articles, have reserved to himself the right to claim drawback, he or his agent may make entry for such drawback, which shall be paid on satisfactory evidence that such reservation was made with the knowledge and consent of the exporter. Art. 757,

Customs Regs., 1892.

At least six hours before the lading of any article entitled to drawback on materials used in its manufacture, the party claiming such drawback shall file with the collector an entry stating where such merchandise is deposited, naming the vessel or conveyance by which, and the country or place to which it is to be exported, fully describing the merchandise by packages, marks, and numbers, kind and quantity, and identifying the materials used in the manufacture of the same by a declaration of the proprietor, or, in case of a corporation, the officer authorized to represent such corporation, and the foreman, manager or superintendent of the factory or place in which the same was manufactured. In case it is not practicable to make such entry before the lading, a preliminary entry may be filed at least six hours before lading, declaring intention to claim drawback and giving the information required in case of drawback entry, excepting identification of materials.

The drawback entry shall be filed in duplicate in Form No. 120, and the preliminary entry shall be in Form No. 121. Art. 758, Customs Regs., 1892.

Articles of domestic manufacture which are to be transported either inland or coastwise from one port to another, to be exported thence, may be entered for drawback at the port of original ship

ment.

Entry shall be made as in case of direct exportation, and shall be in Form No. 122a.

Preliminary entry may be made as in case of direct exportation, and in form 122b.

Form 122a shall be in triplicate, and Form 122b in duplicate. Art. 759, Customs Regs., 1892.

Whenever merchandise is shipped from an interior place on a

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

through bill of lading, and entered at the port of exportation for drawback while in transit, the party making entry may, without designating the vessel, name the line by which such merchandise is to be exported; but the officer who superintends the lading must, in his certificate of lading, name the vessel on which the merchandise was laden. Art. 760, Customs Regs., 1892.

When notice of intent to claim drawback has been filed with the collector the surveyor shall, when so directed by the collector, ascertain the quantity of the merchandise, and the samples when necessary; and if the merchandise is found to agree with the description thereof, he shall superintend the lading.

No merchandise shall be so inspected or laden under an order issued more than sixty days prior to the lading of a portion of the merchandise described in such order. Art. 761, Customs Regs. 1892.

Circular

1890.

When the claim for drawback on any entry of merchandise laden for exportation by sea exceeds $100, and 118, Nov. 15, in all cases where the merchandise is not exported by sea, the party making entry for drawback shall, within ten days after the clearance of the exporting vessel or conveyance, execute and deliver to the collector a bond for the production of such proofs of delivery outside of the limits of the United States, as are required in case of foreign merchandise exported in condition as imported, which bond shall be in Form Cat. No. 790.

The conditions of this bond, as regards duration and cancellation, shall be similar to those taken on exportations of foreign merchandise with benefit of drawback.

In case the merchandise is laden under a preliminary entry, this bond shall be modified by substituting the words "a preliminary export entry” in place of the words “an export entry and papers thereto annexed." Art. 762, Customs Regs., 1892.

At the time of filing a drawback entry covering merchandise laden under a preliminary entry, or, within ten days after the clearance of the exporting vessel or conveyance, in case the merchandise be laden under a drawback entry, the party making such entry shall complete the same by making declaration before an

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

officer authorized to administer oaths to the statements therein made, and to the facts relative to the exportation in Form No. 123. Whenever the drawback entry is made by the manufacturer or producer, or his agent, he shall also declare that the right to the drawback claimed has been reserved by the manufacturer or producer, with the knowledge and consent of the importer. Art. 763, Customs Regs., 1892.

Samples taken by the surveyor shall be delivered to the collector, and when necessary, sent by him to the appraiser for examination and report. On the requisition of the collector the appraiser shall detail an expert sampler to select such samples.

In case merchandise is laden for transportation and exportation, a copy of the entry shall be forwarded by the collector to the collector of the port of exportation. Art. 764, Customs Regs., 1892.

A manifest of the merchandise so laden on each vessel or conveyance must be prepared by the shipper, signed by him and the master or agent of the transporting vessel, car, or line, certified by the proper customs officer, and given to such master or agent for delivery to the collector at the port of exportation. Such manifest shall be in Form No. 124.

The lading and inspection shall be made under the special regulations governing shipments in bond for exportation or transportation. Art. 765, Customs Regs., 1892.

On receipt of the copy of the entry, and on being notified of the arrival of the merchandise, by the party claiming drawback, or the consignee or agent of such party, who may designate the vessel or conveyance by which it is to be exported, the collector of the port of final exportation shall examine such merchandise, and if he finds it to be without change or diminution shall note the shipment or superintend the transhipment of the same. Art. 766, Customs Regs., 1892.

The exporting vessel or conveyance having been cleared, the collector of the port shall issue and forward, to the collector of the port where entry for drawback was made, a certificate of exportation, which certificate shall be in form, From No. 11, Circ. 118 of 1890.

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)