[Federal Register Volume 59, Number 116 (Friday, June 17, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-14705]


[[Page Unknown]]

[Federal Register: June 17, 1994]


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DEPARTMENT OF THE TREASURY

Customs Service

19 CFR Part 191

 

Drawback; Application for Exporter's Summary Procedure; 
Withdrawal

AGENCY: U. S. Customs Service, Department of the Treasury.

ACTION: Proposed rule; withdrawal.

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SUMMARY: This document withdraws the proposed amendment to the Customs 
Regulations, which would have permitted drawback claimants to file only 
one application for use of the exporter's summary procedure, instead of 
filing separate applications for the use of the procedure for each 
Customs region or district in which they file drawback claims. Customs 
has determined that any amendment of the exporter's summary procedure, 
including any necessary provisions to ensure uniformity in approving or 
revoking the use of this procedure, would more appropriately be 
considered in concert with the broad-based review and revision of the 
drawback regulations necessitated by, and which will shortly be 
undertaken pursuant to, the Customs modernization portion of the North 
American Free Trade Agreement Implementation Act.

DATES: The withdrawal is effective on June 17, 1994.

FOR FURTHER INFORMATION CONTACT: Bruce Friedman, Office of Trade 
Operations, (202-927-0260).

SUPPLEMENTARY INFORMATION:

Background

    Drawback is a refund or remission, in whole or in part, of a 
Customs duty, internal revenue tax, or fee. There are a number of 
different kinds of drawback authorized under law. In order to qualify 
for drawback, there must be an exportation or a destruction under 
Customs supervision. The statute providing for specific types of 
drawback is 19 U.S.C. 1313. The Customs Regulations implementing the 
statute are contained in 19 CFR part 191.
    The requirements for establishing the exportation of goods subject 
to drawback are set forth in subpart E of part 191. This subpart 
authorizes the use of several alternative procedures to establish 
exportation. One of these is the exporter's summary procedure, which is 
provided for in Sec. 191.53.
    Under the exporter's summary procedure, the claimant is allowed to 
establish exportation for drawback simply by summarizing his exports in 
chronological order, along with certain associated data, using a format 
acceptable to the appropriate regional commissioner or district 
director.
    A drawback claimant wishing to use the exporter's summary procedure 
must first make application with each regional commissioner, or, if 
applicable, with each district director, in whose region or district 
drawback will be sought. The regional commissioner or the district 
director, if applicable, would approve the request, if it is determined 
that the use of the procedure would contribute to administrative 
efficiency, and the claimant is not otherwise delinquent or remiss in 
transactions with Customs. This can result in excessive paperwork.
    Accordingly, by a document published in the Federal Register on 
September 10, 1992 (57 FR 41446), Customs proposed to amend paragraph 
(c) of Sec. 191.53 so that drawback claimants would not have to file 
separate applications to use the exporter's summary procedure in each 
region or district where they file drawback claims. Approval, denial, 
or revocation of a claimant's use of the procedure in one region or 
district would govern the claimant's eligibility in all regions and 
districts.
    While three commenters responded to the notice of proposed 
rulemaking, all generally favoring adoption of the proposal, the 
concern was expressed that there was a lack of uniformity among the 
various regions and districts in processing applications to use the 
exporter's summary procedure. This problem was not resolved or 
addressed by the regulation in question.

Withdrawal of Proposal

    In consideration of the foregoing, and, moreover, in view of the 
extensive drawback regulation changes necessitated by the Customs 
modernization portion of the North American Free Trade Agreement 
(NAFTA) Implementation Act (Pub. L. 103-182, Sec. 632), Customs has now 
determined that any amendment of the exporter's summary procedure, 
including any necessary provisions to ensure 4 uniformity in approving 
or revoking the use of this procedure, would more properly be 
considered in concert with the broad-based review and revision of the 
drawback regulations which will be shortly undertaken pursuant to the 
Customs modernization portion of the NAFTA Implementation Act.

Drafting Information

    The principal author of this document was Russell Berger, 
Regulations Branch, U.S. Customs Service. However, personnel from other 
offices participated in its development.

    Approved: June 4, 1994.
Samuel H. Banks,
Acting Commissioner of Customs.
John P. Simpson,
Deputy Assistant Secretary of the Treasury.
[FR Doc. 94-14705 Filed 6-16-94; 8:45 am]
BILLING CODE 4820-02-P