Whenever drawback goods are laden for exportation by sea on board a vessel subsequently touching at a domestic port, a certificate from the collector at such port that the goods were not landed thereat, or a certificate that no part of the cargo was so landed, may be accepted in lieu of the foregoing certificate. Art. 767, Customs Regs., 1892.

In case the importer of material used or to be used in the manufacture of articles exported or to be exported, with benefit of drawback, from some port other than the port of importation, or the party to whom delivery of such material has been certified, shall, in writing, request the collector of the port at which such material was imported to grant a certificate of importation and payment of duty, such collector shall issue and deliver to such importer or party such certificate, which shall be in Form No. 125.

This certificate may be filled at the port of exportation; and should any portion of the material described in the certificate be used in the manufacture of articles exported from a port other than that at which it is first filled, the collector holding the certificate shall, on written request of the party by whom it was filled, deliver an extract for use at such other port. Such extract shall be in Form No. 126. Art. 768, Customs Regs., 1892.

In case the materials used in the manufacture of articles exported with benefit of drawback, were not imported by the manufacturer of such articles, no drawback of the duties paid thereon shall be allowed until there shall be filed with the collector, where drawback entry is made, proof of the delivery of the materials to such manufacturer.

A certificate, or official evidence of the existence of a certificate, filed at another port, made under oath, fully describing the materials delivered, and tracing such materials from the custody of the importer to the custody of the manufacturer, shall be accepted as such proof, and shall be in Form No. 127. Art. 769, Customs Regs., 1892.

If materials are not delivered directly from the importer to thə manufacturer, each intermediate transfer shall be noted on the certificate of delivery, by an affidavit of the party through whose

(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.)

possession the material passed, which affidavit shall be in form as follows:

I,

(of the firm of) do solemnly swear that the merchandise described in the within certificate of delivery was received by me (or the said firm) from

and

has been delivered to

Sworn before me this

day of

IS

Art. 770, Customs Regs., 1892.

When the imported material used passed through some process of manufacture before delivery to the party by whom the articles exported or to be exported were manufactured, such intermediate change of condition shall be shown by certificate of manufacture and transfer in Form No. 128.

Any intermediate transfer of such manufactured articles shall be certified as in the certificate provided under Form 127.

Manufacturers using articles so certified in the manufacture of merchandise for exportation may identify materials used, by proper reference to such certificates of manufacture, without repeating all the particulars of importation contained in the certificates. Art. 771, Customs Regs., 1892.

In case a drawback entry does not distinctly set forth all the facts to be considered in determining the amount of the drawback, the entry shall not be liquidated until the party making the entry shall have filed with the collector a sworn statement setting forth such facts.

If the required facts have been stated in an invoice by which the merchandise was bought, sold, or consigned for exportation, such sworn statement shall set forth the facts as stated in the invoice. Art. 772, Customs Regs., 1892.

At the time of filing, or before the liquidation, of an entry for drawback on articles of domestic manufacture, the party making such entry shall file with the collector with whom the entry is

(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.)

lodged, a bill of lading issued by the proper representative of the exporting vessel, conveyance, or line, covering the merchandise described in such entry.

The bill of lading must in all cases, excepting those in which the drawback is claimed by the manufacturer or producer, or his agent, show that the merchandise was shipped by, or on account of the party making the export entry, or must bear an indorsement of the party in whose name or on whose account the merchandise was shipped, showing that the party making entry is authorized to make it and to receive the drawback.

The terms of the bill of lading may limit and define its use by declaring it to be for customs purpose only and not negotiable; and if a copy of the original bill be filed it must bear the signature of the party issuing the same, and an indorsement signed or checked by the party issuing the bill, showing that no other copy has been issued for customs purposes. Art. 773, Customs Regs., 1892.

A party, or his agent, who has purchased from a manuS. 6950. facturer, bags made from imported material, and to be exported filled, may file with the collector of a port at which the drawback entry has been, or is to be made a bill of purchase, describing the bags exported and those to be exported. This bill must be accompanied by a manufacturer's certificate, given uhder oath, identifying the material used in the manufacture of the bags. Reference may be made to this certificate in drawback entries of exported bags, in lieu of furnishing declaration of proprietor and foreman of factory on each entry.

Such bill and certificate shall be in Form No. 129. Art. 774, Customs Regs., 1892.

In case bags covered by a manufacturer's certificate are exported from a port other than that at which such certificate is filed, the collector shall, at the request in writing of the party by whom it was filed, issue a certified extract therefrom for use at the port from which exportation is made. Such extract may be filed, and for purposes of identification by reference may be used as an original certificate, and shall be in Form No. 130. Art. 775, 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.)

A party having made a preliminary entry of bags may file a drawback entry covering the shipment made under such preliminary entry, or may combine in one drawback entry several shipments made on preliminary entries, identifying the materials used in the manufacture of the bags by reference to manufacturer's certificates, and extract from such certificates. Such entry shall be in Form No. 131. Art. 776, Customs Regs., 1892.

Before the liquidation of an entry made by an agent authorized by indorsements on bills of lading covering bags, to make such entry, such agent shall file with the collector holding the entry a sworn statement made by the shipper, identifying the manufacturer's certificates covering the bags described in each bill of lading. Such statement shall be in Form No. 132.

Bags entered for exportation with benefit of drawback must be plainly marked with the words "for drawback."

Whenever a manufacturer of bags shall plainly mark such bags with his trade-mark and the words. "right of drawback reserved," such notice of reservation shall be held to be proof that the right of drawback was so reserved with the knowledge and consent of the exporter, and such manufacturer, or his agent, may make entry for and receive the drawback due on the exportation of such bags.

A receipt or certificate showing the number of bags so marked, laden on any exporting vessel or line, and issued by the proper representatives of such vessel or line, may be accepted in lieu of the bill of lading. Art. 777, Customs Regs., 1892.

Two or more preliminary entries made by the same party and payable to one person or firm covering exportations of domestic manufacturers, may, for the purposes of liquidation and payment of drawback, be combined in one entry.

Preliminary entries to be so combined, must, in addition to the requirements of preceding regulations, state the name and location of the manufacturer of the articles therein described, and show that the entry is intended for combination with other entries. The combination entry must give the number of each preliminary entry embraced therein, the name of the party making the same, and the

(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.)

!

name of the party or firm to whom the drawback is payable, also the name of the exporting vessel, with the date of clearance, a description of the articles exported, with the marks, and number of packages, and quantity of articles, the name of the manufacturer and place where manufactured, and all facts of weight, gauge, or measurement required for liquidation of the said entry. Such entry shall be in Form No. 133. Art. 778, Customs Regs., 1892.

R. S., 2501, 2900, 2027; Sec. 7,

act June 10, 1890. S. 3435. Customs Regs., 1892.

No drawback of additional duties im

posed for undervaluation, or of discriminating duty shall be allowed. Art. 779,

Wheat intended for conversion into flour to be exported with benefit of drawback must be conveyed to the mill, or to a bonded bin in another building, either in sealed cars under special manifest, or under the immediate supervision of an inspector of customs, who will see that no other than imported wheat is admitted to the part of the mill designed for the storage of imported wheat, until all the imported wheat in such portion of the mill has been converted into flour, and all the flour resulting therefrom has been removed either for direct transportation to the port of shipment for exportation, or to such warehouse for temporary storage as may be designated by the collector or other chief officer of the

customs.

All such flour must be conveyed from the mill or from the warehouse to the port of exportation, under special manifest, in sealed cars; and it will be the duty of the collector or other chief officer of the customs at such port to see that the flour specified in the export entry is delivered to the lading officer directly from such cars, and that the seals affixed thereto at the original place of shipment have not been broken or otherwise tampered with on the

way.

In addition to the usual oaths of the manufacturer and foreman, each entry for drawback on such flour must be accompanied with a certificate from the inspector of customs, under whose supervision the above described operations of transfer of the grain to the mill, its conversion into flour, and the shipment of the same,

(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.)