§ 1530.308 - Records.

(a) Each licensee requesting credit in accordance with § 1530.306(b) shall keep records to establish for all sugar imported, and for all polyhydric alcohol produced, under the provisions of this program:

(1) The quantity and identity of the sugar imported by the licensee under the provisions of this subpart, including the customs entry numbers;

(2) The quantity and description of the polyhydric alcohols manufactured and the date or inclusive dates of manufacture;

(3) The quantity of sugar actually used in the production (other than by distillation) of polyhydric alcohols, except polyhydric alcohols for use as a substitute for sugar in human food consumption; and

(4) If any polyhydric alcohols have been exported, 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 any contract, invoice, bill of lading, dock receipt, ship's manifest, or copies thereof; and all drawback entries, if any, 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 polyhydric alcohol and the amount of any such refund paid.

(b) 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 production of the polyhydric alcohol.

(c) 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.

(d) If, after inspection of the records, the Licensing Authority determines that such records are inadequate to establish that the sugar imported under the license was used for the sole purpose of producing (other than by distillation) polyhydric alcohols, except polyhydric alcohols for use as a substitute for sugar in human food consumption, or that drawback of duties 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 polyhydric alcohol, or that any other requirement of this program was complied with, the Licensing Authority may revoke credits granted for the appropriate quantity of sugar.