[Federal Register Volume 74, Number 226 (Wednesday, November 25, 2009)]
[Proposed Rules]
[Pages 61585-61586]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-28285]


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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; second extension of comment 
period.

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SUMMARY: This document provides a second 30-day extension period 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. A 
subsequent notice extending the time within which the public may submit 
comments on CBP's proposed

[[Page 61586]]

rulemaking to coincide with the December 14, 2009 TTB comment deadline 
was published in the Federal Register (74 FR 57125) on November 4, 
2009. In response to a request from the public to provide additional 
time to prepare comments on the proposed rule, CBP is extending the 
comment period for an additional 30 days to January 12, 2010.

DATES: Comments on the proposed rule must be received on or before 
January 12, 2010.

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 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.
    A subsequent notice extending the time within which the public may 
submit comments on CBP's proposed rulemaking to coincide with the 
December 14, 2009 TTB comment deadline was published in the Federal 
Register (74 FR 57125) on November 4, 2009.

Second Extension of Comment Period

    CBP received a written submission from the trade, dated November 2, 
2009, requesting that the comment period be extended for an additional 
30 days to provide adequate time to prepare comments on the proposed 
rule. Upon review, a decision has been made to grant the request. 
Accordingly, the comment period is extended to January 12, 2010 and 
comments must be received by CBP on or before that date.

    Dated: November 20, 2009.
Sandra L. Bell,
Executive Director, Regulations and Rulings, Office of International 
Trade, U.S. Customs and Border Protection.

    Approved: November 20, 2009.
Timothy E. Skud,
Deputy Assistant Secretary of the Treasury.
[FR Doc. E9-28285 Filed 11-24-09; 8:45 am]
BILLING CODE 9111-14-P