[Federal Register Volume 75, Number 40 (Tuesday, March 2, 2010)]
[Proposed Rules]
[Page 9359]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-4379]


 ========================================================================
 Proposed Rules
                                                 Federal Register
 ________________________________________________________________________
 
 This section of the FEDERAL REGISTER contains notices to the public of 
 the proposed issuance of rules and regulations. The purpose of these 
 notices is to give interested persons an opportunity to participate in 
 the rule making prior to the adoption of the final rules.
 
 ========================================================================
 

  Federal Register / Vol. 75, No. 40 / Tuesday, March 2, 2010 / 
Proposed Rules  

[[Page 9359]]



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

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

ACTION: Withdrawal of notice of proposed rulemaking.

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

SUMMARY: This document withdraws a notice of proposed rulemaking, 
published in the Federal Register on October 15, 2009, that proposed 
amendments to title 19 of the Code of Federal Regulations to: preclude 
the filing of a substitution drawback claim 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 tax under any provision of the Internal Revenue Code; and add a 
basic importation and entry bond condition to foster compliance with 
the amended drawback provision. The notice is being withdrawn to permit 
further consideration of the relevant issues involved in the proposed 
rulemaking.

DATES: Effective Date: The effective date of this withdrawal is March 
2, 2010.

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

SUPPLEMENTARY INFORMATION: 

Background

    On October 15, 2009, Customs and Border Protection (CBP) published 
a notice of proposed rulemaking in the Federal Register (74 FR 52928) 
proposing changes to parts 113 and 191 within title 19 of the Code of 
Federal Regulations. The proposed amendments would: (1) Preclude the 
filing of a substitution drawback claim 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 tax under 
any provision of the Internal Revenue Code; and (2) add a basic 
importation and entry bond condition to the CBP regulations to foster 
compliance with the amended drawback provision. The comment period was 
extended twice to allow additional time for interested parties to 
submit comments on the proposed rulemaking. The comment period ended on 
January 12, 2010.

Withdrawal of Notice of Proposed Rulemaking

    CBP is withdrawing the notice of proposed rulemaking published in 
the Federal Register (74 FR 52928) on October 15, 2009, so that 
relevant issues involved in the proposed rulemaking may be further 
considered.

David V. Aguilar,
Acting Deputy Commissioner, U.S. Customs and Border Protection.

    Approved: February 25, 2010.
Michael Mundaca,
Acting Assistant Secretary of the Treasury.
[FR Doc. 2010-4379 Filed 3-1-10; 8:45 am]
BILLING CODE 9111-14-P