|
|
|
|
|
|
TITLE
7--AGRICULTURE
PART 1530--SUGAR IMPORT LICENSING--Table of Contents
Subpart B--Sugar To Be Re-exported in Sugar Containing Products
Sec. 1530.205 Proof of export and notice of drawback claims.
(a) The licensee shall provide a written certification that he or she has exported a specified quantity of sugar in sugar containing products. The certification shall include:
(1) The licensee's name, address, and license number;
(2) The product description, the percentage of sugar in such product, and the total weight of sugar contained in the sugar containing product exported;
(3) The percentage of valueless sugar lost in normal product manufacture and the quantity of valueless sugar actually lost in the manufacture of the product exported;
(4) The date of export, the port or point from which exported, the bill of lading number(s), and an identification of the vessel or other export carrier and any agent used in connection with the export;
(5) The country of destination and foreign consignee;
(6) An identification of the transferred sugar which corresponds to the sugar exported in the sugar containing product, including the quantity of the transferred sugar;
(7) The entry number of a claim, if any, by the licensee or any other person for a refund, as drawback, of any duties paid on the importation of any sugars, syrups or molasses described in subheadings 1701.11.03, 1701.12.02, 1701.91.22, 1701.99.02, 1702.90.32, 1806.10.42, or 2106.90.12 of the HTS on the basis, or as a result, of the exportation of the sugar containing product and the amount of such refund;
(8) A statement that the sugar containing products have been exported, that the licensee has reserved all rights to claim drawback refunds, and that no refund, as drawback, of any duties paid on the importation of any sugars, syrups or molasses described in subheadings 1701.11.03, 1701.12.02, 1701.91.22, 1701.99.02, 1702.90.32, 1806.10.42, or 2106.90.12 of the HTS has been or will be claimed or received on the basis, or as a result, of the exportation of the sugar containing product.
(b) The certification must be submitted to the Licensing Authority within 95 days of the date of export. The Licensing Authority will not credit the license for sugar exported in sugar containing products unless satisfactory and timely certification is received.
(c) Notice of drawback claims. Whenever the licensee knows or has reason to know that any claim has been made, by the licensee or any other person for a refund, as drawback, of any duties paid on the importation of any sugars, syrups or molasses described in subheadings 1701.11.03, 1701.12.02, 1701.91.22, 1701.99.02, 1702.90.32, 1806.10.42, or 2106.90.12 of the HTS on the basis, or as a result, of the exportation of sugar containing products produced from sugar transferred from a refiner to the licensee or corresponding sugars, under the provisions of Sec. 1530.204 of this subpart, the licensee shall within 5 business days provide a written notification to the Licensing Authority. This notification shall include the following information, if known or reasonably believed to be true by the licensee:
(1) The licensee's name, address, and license number;
(2) A description of the sugar containing products exported, and the weight of such sugar containing products;
(3) An identification of the imported sugar to which the sugar contained in the exported sugar containing products corresponds, including the quantity of the imported sugar;
(4) The date of export, the port or point from which exported, the bill of lading number(s), and an identification of the vessel or other export carrier and any agent used in connection with the export;
(5) The country of destination and foreign consignee;
(6) The entry number of the drawback claim and the amount of such refund of duties; and
(7) The identity of the person who filed such drawback entry. (d) The Licensing Authority may waive any of the provisions of this section if compliance with the relevant provisions of HTS subheading 1701.11.02, additional U.S. note 3, and all other regulations in this subpart is otherwise established to the Licensing Authority's satisfaction.
[55 FR 41489, Oct. 12, 1990, as amended at 56 FR 30865, July 8, 1991; 57 FR 175, Jan. 3, 1992]
Sec. 1530.206 Charges and credits to licenses.
(a) Charges will be made to a license for quantities of sugar transferred under the license, effective as of the date of transfer, when the licensee submits the information required by Sec. 1530.204 or when the Licensing Authority otherwise determines that a transfer has been made.
(b) At the request of the licensee and upon satisfactory and timely proof that the licensee has complied with all of the requirements of this program, the Licensing Authority will credit a license for:
(1) Quantities of sugar in the sugar containing products for which proof of export has been submitted in accordance with the provisions of Sec. 1530.205 of this subpart, but such credit, if granted conditionally, will become final only when the Licensing Authority is satisfied that no refund, as drawback, of any duties paid on the importation of any sugars, syrups or molasses described in subheadings 1701.11.03, 1701.12.02, 1701.91.22, 1701.99.02, 1702.90.32, 1806.10.42, or 2106.90.12 of the HTS has been or will be claimed or received on the basis, or as a result, of the exportation of the sugar containing product; and
(2) Quantities of sugar charged to the license which the Licensing Authority determines have been destroyed, lost in the production process, or otherwise disposed of so as to render the use or exportation of a corresponding quantity of sugar in sugar containing products impossible or unnecessary.
(c) The Licensing Authority may revoke any credit previously made to a license if the Licensing Authority determines, on the basis of evidence obtained after the credit was granted, that the licensee had not complied with all of the requirements of this subpart or if the exported sugar containing products are re-exported or returned to the customs territory of the United States without having undergone a substantial transformation.
[55 FR 41489, Oct. 12, 1990, as amended at 56 FR 30865, July 8, 1991; 57 FR 175, Jan. 3, 1992]
Sec. 1530.207 Replacement of sugars; substitution of sugars.
(a) The sugar exported in sugar containing products does not have to be identical to the sugar transferred.
(b) Exportation of sugar in sugar containing products for credit to the license may occur any time after the date on which the license was issued by the Licensing Authority. Any quantity of sugar exported in sugar containing products after the date on which the license was issued, but prior to the transfer of the corresponding sugar, will be treated as having been exported within the time limits of Sec. 1530.202(b).
Sec. 1530.208 Records.
(a) Each licensee requesting credit in accordance with Sec. 1530.206(b) shall keep records to establish for all sugar containing products exported under the provisions of this program:
(1) The date or inclusive dates of manufacture;
(2) The quantity and identity of the sugar, refined basis, transferred to the licensee under the provisions of this subpart;
(3) The quantity and description of the articles manufactured;
(4) The quantity of sugar, refined basis, contained in the sugar containing products exported;
(5) The country of destination, foreign consignee, date of export, port, export carrier and any agent used in connection with the export and all documents relating to such exportation, including but not limited to an original, certified U.S. Customs Service Form 7512, an original bill of lading or copy of a U.S. Customs Service Form 7511, and any contract, invoice, bill of lading, dock receipt, ship's manifest, or copies thereof; and
(6) Any drawback entry, including all related documents, filed by the licensee or any other person for a refund, as drawback, of any customs duties paid on the importation of any sugars, syrups or molasses described in subheadings 1701.11.01, 1701.11.02, 1701.11.03, 1701.12.01, 1701.12.02, 1701.91.21, 1701.91.22, 1701.99.01, 1701.99.02, 1702.90.31, 1702.90.32, 1806.10.41, 1806.10.42, 2106.90.11 and 2106.90.12 of the HTS on the basis, or as a result, of the exportation of the sugar containing product and the amount of any such refund paid.
(b) Each licensee requesting credit for valueless sugar lost in normal product manufacture, or destroyed or otherwise disposed of, shall also keep records to establish the quantity of valueless sugar lost, disposed of, or destroyed.
(c) All records required by this section to be kept by a licensee shall be retained for at least 5 years after a license is credited for the exportation of the sugar containing product.
(d) The licensee must, upon request, make the records covered by this section available for inspection and copying by the Licensing Authority or other appropriate official of the Federal Government.
(e) If, after inspection of the records, the Licensing Authority determines that such records are inadequate to establish that refined sugar was transferred, an appropriate sugar containing product was manufactured, valueless sugar was lost or destroyed, appropriate sugar containing products were exported, drawback of duties paid on the importation of any sugars, syrups or molasses described in subheadings 1701.11.03, 1701.12.02, 1701.91.22, 1701.99.02, 1702.90.32, 1806.10.42, or 2106.90.12 of the HTS was not claimed or received on the basis, or as a result, of the exportation of the sugar containing product, or any other requirement of this program was complied with, the Licensing Authority may revoke credits granted for the appropriate quantity of sugar.
[55 FR 41489, Oct. 12, 1990, as amended at 56 FR 30865, July 8, 1991]
Sec. 1530.209 Enforcement.
(a) If at any time after receiving the proof of export described in Sec. 1530.205 of this subpart, the Licensing Authority determines that the export of sugar in the form of sugar containing products corresponding to the quantity of sugar transferred under the license did not occur, and has not been otherwise disposed of or lost in the manufacturing process as valueless sugar, and if the bond has been released under Sec. 1530.203, the Licensing Authority may hold the licensee liable for the difference between the Number 11 contract price and the Number 14 contract price, per pound of raw sugar, in effect on the last market day before the date of transfer of the sugar or the last market day before the end of the period during which export was required, whichever difference is greater, times the quantity of sugar, converted to raw value, that should have been, but was not, exported in sugar containing products. In the event no Number 11 contract price or Number 14 contract price is reported by the New York Coffee, Sugar and Cocoa Exchange, for the relevant market day, the Licensing Authority may estimate such price as he or she deems appropriate.
(b) If at any time after receiving the licensee's certification that no refund, as drawback, of any duties paid on the importation of any sugars, syrups or molasses described in subheadings 1701.11.03, 1701.12.02, 1701.91.22, 1701.99.02, 1702.90.32, 1806.10.42, or 2106.90.12 of the HTS has been or will be claimed or received on the basis, or as a result, of the exportation of any sugar containing product, the Licensing Authority determines that a refund of such customs duties has been claimed or received by the licensee or any other person, and if the bond has been released under Sec. 1530.203, the Licensing Authority may hold the licensee liable for the difference between the Number 11 contract price and the Number 14 contract price, per pound of raw sugar, in effect on the last market day before the date of transfer of the sugar or the last market day before the end of the period during which export was required, whichever difference is greater, times the quantity of sugar, converted to raw value, that should have been, but was not, exported in sugar containing products. In the event no Number 11 contract price or Number 14 contract price is reported by the New York Coffee, Sugar and Cocoa Exchange, for the relevant market day, the Licensing Authority may estimate such price as he or she deems appropriate.
(c) If at any time the Licensing Authority determines that a licensee has failed to comply with the requirements of this subpart, including the requirements of HTS subheading 1701.11.02 and of the relevant provisions of additional U.S. note 3, the Licensing Authority may, after notice to the licensee, suspend or revoke the license issued to the licensee under this program and may refuse to issue a license to that manufacturer. The Licensing Authority may suspend or revoke a license if claims are filed under 19 CFR part 191 for the refund, as drawback, of any duties paid on the importation of any sugars, syrups or molasses described in subheadings 1701.11.03, 1701.12.02, 1701.91.22, 1701.99.02, 1702.90.32, 1806.10.42, or 2106.90.12 of the HTS on the basis, or as a result, of the exportation of a sugar containing product under this program or if any other claim under 19 CFR part 191 is denied on the basis that the sugar containing product was not exported.
[55 FR 41489, Oct. 12, 1990, as amended at 56 FR 30866, July 8, 1991]
Sec. 1530.210 Appeals.
(a) Any action or determination of the Licensing Authority under this subpart may be appealed to the Director, Import Policies and Trade Analysis Division, Foreign Agricultural Service (FAS), within 30 days from the date of notification. The appeal must be presented in writing and must specifically state any reason as to why such determination should not stand. The Director, Import Policies and Trade Analysis Division, FAS, will provide such person with an opportunity for an informal hearing on such matter.
(b) A further appeal from the final decision of the Director, Import Policies and Trade Analysis Division, FAS, may be made to the Administrator, FAS, within five business days of the notification of the decision of the Director, Import Policies and Trade Analysis Division, FAS.
Sec. 1530.211 Waivers.
Upon written application of the licensee, the Licensing Authority may extend the period for the export of sugar containing products, may temporarily increase the maximum amount of the license, may extend the period for submitting proof of export, or may temporarily waive or modify any other requirement imposed by this subpart if such waiver or modification is necessary or appropriate under unusual, unforeseen or extraordinary circumstances and will not frustrate the purposes of this program and if compliance with the relevant provisions of HTS subheading 1701.11.02, additional U.S. note 3 is established to the Licensing Authority's satisfaction. The Licensing Authority may specify additional requirements or procedures in place of the requirements or procedures waived or modified.
Sec. 1530.212 Expiration of licenses.
(a) The licenses issued under this program shall expire upon written notice to the licensees by the Licensing Authority. The notice will state the date on which the licenses will expire and any other details applicable to the expiration of the licenses.
(b) If there have been no charges or credits on the license within 12 months of the date on which the license was issued, or any subsequent period of 18 months, the license may be deemed to have expired.
Sec. 1530.213 Paperwork Reduction Act assigned number.
The Office of Management and Budget has approved the information collection requirements contained in these regulations in accordance with 44U.S.C. chapter 35 and OMB number 0551-0015 has been assigned.
Sec. 1530.214 Transitional provisions.
(a) All licenses issued to manufacturers prior to October 1, 1990, pursuant to the provisions of 7 CFR 1530.201, under the program for ``Sugar to be Re-exported in Sugar Containing Products,'' are canceled effective October 9, 1990.
(b) Any manufacturer who, on September 30, 1990, held a license which had a balance of charges and credits other than zero and which is canceled pursuant to paragraph (a) of this section may be issued a new license upon such manufacturer's agreement to:
(1) Fully settle the balance outstanding on such previous license, by bringing such balance to zero;
(2) Comply with all the provisions of this subpart, subheading 1701.11.02 of the HTS, and additional U.S. note 3; and
(3) Comply with any terms, conditions and procedures imposed by the Licensing Authority in order to assure an orderly transition.
(c) During the transitional period between October 1, 1990, and the promulgation of a final rule to replace the interim rule issued on October 9, 1990, the Licensing Authority may modify or waive any requirement of this subpart, including the requirements that a manufacturer make a written application for a license prior to the issuance of the license and make a written application for a waiver under Sec. 1530.210 of this subpart, if the Licensing Authority determines such modification or waiver is necessary or appropriate to assure an orderly transition and will not frustrate the purposes of this program.
|
|