§ 191.53. Restructuring of claims.
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/us/cfr/t19/s§ 191.53·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General. Customs may require claimants to restructure their drawback claims in such a manner as to foster Customs administrative efficiency. In making this determination, Customs will consider the following factors:
(1)The number of transactions of the claimant (imports and exports);
(2)The value of the claims;
(3)The frequency of claims;
(4)The product or products being claimed; and
(5)For 19 U.S.C. 1313(a) and 1313(b) claims, the provisions, as applicable, of the general manufacturing drawback ruling or the specific manufacturing drawback ruling.
(b)Exemption from restructuring; criteria. In order to be exempt from a restructuring, a claimant must demonstrate an inability or impracticability in restructuring its claims as required by Customs and must provide a mutually acceptable alternative. Criteria used in such determination will include a demonstration by the claimant of one or more of the following:
(1)Complexities caused by multiple commodities or the applicable general manufacturing drawback ruling or the specific manufacturing drawback ruling;
(2)Variable and conflicting manufacturing and inventory periods (for example, financial, accounting and manufacturing records maintained are significantly different);
(3)Complexities caused by multiple manufacturing locations;
(4)Complexities caused by difficulty in adjusting accounting and inventory records (for example, records maintained---financial or accounting---are significantly different); and/or
(5)Complexities caused by significantly different methods of operation.
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§ 191.53
Restructuring of claims.
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