§ 1530.208 - Records.

(a) Each licensee requesting credit in accordance with § 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.