§ 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 § 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.