[Federal Register Volume 74, Number 212 (Wednesday, November 4, 2009)]
[Proposed Rules]
[Pages 57125-57126]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-26268]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF HOMELAND SECURITY

Bureau of Customs and Border Protection

DEPARTMENT OF THE TREASURY

19 CFR Parts 113 and 191

[USCBP-2009-0021]
RIN 1505-AC18


Drawback of Internal Revenue Excise Tax

AGENCIES: Customs and Border Protection, Department of Homeland 
Security; Department of the Treasury.

ACTION: Notice of proposed rulemaking; extension of comment period.

-----------------------------------------------------------------------

SUMMARY: This document provides an additional 30 days for interested 
parties to submit comments on the proposal to amend title 19 of the 
Code of Federal Regulations to preclude the filing of substitution 
drawback claims for internal revenue excise tax paid on imported 
merchandise in situations where no excise tax was paid upon the 
substituted merchandise or where the substituted merchandise is the 
subject of a different claim for refund or drawback of excise tax under 
any provision of the Internal Revenue Code. The proposed rule was 
published in the Federal Register on October 15, 2009, with comments 
due on or before November 16, 2009. A related proposed rulemaking 
prepared by the Alcohol and Tobacco Tax and Trade Bureau (TTB) within 
the Department of the Treasury was published in the same edition of the 
Federal Register, with comments due on or before December 14, 2009. In 
an effort to provide the public with equal opportunity to comment on 
these related proposals, CBP is extending the comment period to 
December 14, 2009.

DATES: Comments on the proposed rule must be received on or before 
December 14, 2009.

ADDRESSES: You may submit comments, identified by USCBP docket number, 
by one of the following methods:
     Federal eRulemaking Portal: http://www.regulations.gov. 
Follow the instructions for submitting comments via docket number 
USCBP-2009-0021.
     Mail: Trade and Commercial Regulations Branch, Regulations 
and Rulings, Office of International Trade, U.S. Customs and Border 
Protection, 799 9th Street, NW. (Mint Annex), Washington, DC 20229-
1179.

Instructions: All submissions received must include the agency name and 
USCBP docket number for this proposed rulemaking. All comments received 
will be posted without change to http://www.regulations.gov, including 
any personal information provided. For detailed instructions on 
submitting comments and additional information on the rulemaking 
process, see the ``Public Participation'' heading of the SUPPLEMENTARY 
INFORMATION section of this document.
    Docket: For access to the docket to read background documents or 
comments received, go to http://www.regulations.gov. Submitted comments 
may also be inspected during regular business days between the hours of 
9 a.m. and 4:30 p.m. at the Trade and Commercial Regulations Branch, 
Regulations and Rulings, Office of International Trade, U.S. Customs 
and Border Protection, 799 9th Street, NW., 5th Floor, Washington, DC. 
Arrangements to inspect submitted comments should be made in advance by 
calling Joseph Clark at (202) 325-0118.

FOR FURTHER INFORMATION CONTACT: William Rosoff, Entry Process and Duty 
Refunds, Regulations and Rulings, Office of International Trade, (202) 
325-0047.

SUPPLEMENTARY INFORMATION:

Public Participation

    Interested persons are invited to participate in this rulemaking by 
submitting written data, views, or arguments on all aspects of the 
proposed rule. Customs and Border Protection (CBP) also invites 
comments that relate to the economic, environmental, or federalism 
effects that might result from this proposed rule. If appropriate to a 
specific comment, the commenter should reference the specific portion 
of the proposed rule, explain the reason for any recommended change, 
and include data, information, or

[[Page 57126]]

authority that support such recommended change.

Background

    Customs and Border Protection (CBP) published a document in the 
Federal Register (74 FR 52928) on October 15, 2009 proposing to amend 
title 19 of the Code of Federal Regulations to preclude the filing of 
substitution drawback claims for internal revenue excise tax paid on 
imported merchandise in situations where no excise tax was paid upon 
the substituted merchandise or where the substituted merchandise is the 
subject of a different claim for refund or drawback of excise tax under 
any provision of the Internal Revenue Code. The document solicited 
public comment on the proposed amendments, and requested that submitted 
comments be received by CBP on or before November 16, 2009.
    A related proposed rulemaking prepared by the Alcohol and Tobacco 
Tax and Trade Bureau (TTB) within the Department of the Treasury was 
published in the same edition of the Federal Register (74 FR 52937, 
October 15, 2009). Comments on TTB's proposed rule are due on or before 
December 14, 2009.

Extension of Comment Period

    On October 21, 2009, CBP received a written submission from the 
trade requesting that the 30-day comment period be extended to align 
with the 60-day period designated in the TTB proposed rule so as to 
provide adequate time to prepare comments. Upon review, a decision has 
been made to grant the request in order to provide the public with 
equal opportunity to comment on the related proposals. Accordingly, the 
comment period is extended to December 14, 2009, and comments must be 
received by CBP on or before that date.

    Dated: October 27, 2009.
Sandra L. Bell,
Executive Director, Regulations and Rulings, Office of International 
Trade, U.S. Customs and Border Protection.
[FR Doc. E9-26268 Filed 11-3-09; 8:45 am]
BILLING CODE 9111-14-P