19 C.F.R. § 191.103 Additional requirements.
Title 19 - Customs Duties
(a) Manufacturer claims domestic drawback. In the case of medicinal preparations and flavoring extracts, the claimant shall file with the drawback entry, a declaration of the manufacturer showing whether a claim has been or will be filed by the manufacturer with the regional regulatory administrator of the Bureau of Alcohol, Tobacco and Firearms for domestic drawback on alcohol under §§5131, 5132, 5133 and 5134, Internal Revenue Code, as amended (26 U.S.C. 5131, 5132, 5133 and 5134). (b) Manufacturer does not claim domestic drawback—(1) Submission of statement. If no claim has been or will be filed with the Bureau of Alcohol, Tobacco and Firearms for domestic drawback on medicinal preparations or flavoring extracts, the manufacturer shall submit a statement, in duplicate, setting forth that fact to the appropriate regional regulatory administrator of the Bureau of Alcohol, Tobacco and Firearms for the region in which the manufacturer's factory is located. (2) Contents of the statement. The statement shall show the: (i) Quantity and description of the exported products; (ii) Identity of the alcohol used by serial number of package or tank car; (iii) Name and registry number of the warehouse from which the alcohol was withdrawn; (iv) Date of withdrawal; (v) Serial number of the tax-paid stamp or certificate, if any; and (vi) Drawback office where the claim will be filed. (3) Verification of the statement. The regional regulatory administrator, Bureau of Alcohol, Tobacco and Firearms, shall verify receipt of this statement, forward the original of the document to the drawback office designated, and retain the copy.
Title 19: Customs Duties
PART 191—DRAWBACK
Subpart J—Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol
§ 191.103 Additional requirements.
