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e-CFR data is current as of September 22, 2020

Title 19Chapter IPart 191Subpart A → §191.6


Title 19: Customs Duties
PART 191—DRAWBACK
Subpart A—General Provisions


§191.6   Authority to sign drawback documents.

(a) Documents listed in paragraph (b) of this section shall be signed only by one of the following:

(1) The president, a vice-president, secretary, treasurer, or any other employee legally authorized to bind the corporation;

(2) A full partner of a partnership;

(3) The owner of a sole proprietorship;

(4) Any employee of the business entity with a power of attorney;

(5) An individual acting on his or her own behalf; or

(6) A licensed Customs broker with a power of attorney.

(b) The following documents require execution in accordance with paragraph (a) of this section:

(1) Drawback entries;

(2) Certificates of delivery;

(3) Certificates of manufacture and delivery;

(4) Notices of Intent to Export, Destroy, or Return Merchandise for Purposes of Drawback;

(5) Certifications of exporters on bills of lading or evidence of exportation (see §§191.28 and 191.82 of this part); and

(6) Abstracts, schedules and extracts from monthly abstracts if not included as part of a drawback claim.

(c) The following documents (see also part 177 of this chapter) may be executed by one of the persons described in paragraph (a) of this section or by any other individual legally authorized to bind the person (or entity) for whom the document is executed:

(1) A letter of notification of intent to operate under a general manufacturing drawback ruling under §191.7 of this part;

(2) An application for a specific manufacturing drawback ruling under §191.8 of this part;

(3) A request for a nonbinding predetermination of commercial interchangeability under §191.32(c) of this part;

(4) An application for waiver of prior notice under §191.91 of this part;

(5) An application for approval of accelerated payment of drawback under §191.92 of this part; and

(6) An application for certification in the Drawback Compliance Program under §191.193 of this part.

[T.D. 98-16, 63 FR 11006, Mar. 5, 1998; 63 FR 15288, Mar. 31, 1998; 63 FR 27489, May 19, 1998]

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