19 CFR 10.9 - Articles exported for processing.

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§ 10.9 Articles exported for processing.

(a) Except as otherwise provided for in this section, the following documents shall be filed in connection with the entry of articles which are returned after having been exported for further processing and which are claimed to be subject to duty only on the value of the processing performed abroad under subheading 9802.00.60, Harmonized Tariff Schedule of the United States (HTSUS):

(1) A declaration by the person who performed the processing abroad, in substantially the following form:

I, _____, declare that the articles herein specified are the articles which, in the condition in which they were exported from the United States, were received by me (us) on ______, 19 ___, from ________ (name and address of owner or exporter in the United States); that they were received by me (us) for the sole purpose of being processed; that only the processing described below was effected by me (us); that the full cost or (when no charge is made) value of such processing and the value of the articles after processing are correctly stated below; and that no substitution whatever has been made to replace any of the articles originally received by me (us) from the owner or exporter thereof mentioned above.

Marks and numbers Description of articles and of processing Full cost or (when no charge is made) value of processing (see subchapter II, chapter 98, HTSUS) Total value of articles after processing

(2) A declaration by the owner, importer, consignee, or agent having knowledge of the pertinent facts in substantially the following form:

I, _____, declare that the (above) (attached) declaration by the person who performed the processing abroad is true and correct to the best of my knowledge and belief; that the articles were manufactured in the United States by ________ (name and address) or, if of foreign origin, were subjected to ________ (show processes of manufacture, such as molding, casting, machining) in the United States by ________ (name and address); that the articles were not manufactured or produced in the United States under subheading 9813.00.05, HTSUS; that the articles were exported for processing and without benefit of drawback from ________ (port) on ______, 19 ___; that the articles entered in their processed condition are otherwise the same articles that were exported on the above date and that are identified in the (above) (attached) declaration; and that the returned articles will be subjected to ________ (describe processing to be performed in the United States) by ________ (name and address of U.S. processor).

(b) The Center director may require such additional documentation as is deemed necessary to prove actual exportation of the articles from the United States for processing, such as a foreign customs entry, foreign customs invoice, foreign landing certificate, bill of lading, or an airway bill.

(c) If the Center director concerned is satisfied, because of the nature of the articles or production of other evidence, that the articles are imported under circumstances meeting the requirements of subheading 9802.00.60, HTSUS, and related section and additional U.S. notes, he may waive submission of the declarations provided for in paragraph (a) of this section.

(d) The port director or Center director shall require at the time of entry a deposit of estimated duties based upon the full cost or value of the processing. The cost or value of the processing outside the United States, which is to be set forth in the invoice and entry papers as the basis for the assessment of duty under subheading 9802.00.60, HTSUS, shall be limited to the cost or value of the processing actually performed abroad, which will include all domestic and foreign articles used in the processing but shall not include the exported United States metal article or any of the expenses incurred in this country whether by way of engineering costs, preparation of plans or specifications, furnishing of tools or equipment for doing the processing abroad, or otherwise.

[T.D. 94-47, 59 FR 25568, May 17, 1994]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
U.S. Code: Title 15 - COMMERCE AND TRADE
U.S. Code: Title 19 - CUSTOMS DUTIES

§ 66 - Rules and forms prescribed by Secretary

§ 1202 - Harmonized Tariff Schedule

§ 1309 - Supplies for certain vessels and aircraft

§ 1313 - Drawback and refunds

§ 1317 - Tobacco products; supplies for certain vessels and aircraft

§ 1321 - Administrative exemptions

§ 1322 - International traffic and rescue work; United States-Mexico Boundary Treaty of 1970

§ 1401a - Value

§ 1402 - Repealed. Pub. L. 96–39, title II, § 201(b), July 26, 1979, 93 Stat. 201

§ 1434 - Entry; vessels

§ 1435 - Repealed. Pub. L. 103–182, title VI, § 690(b)(2), Dec. 8, 1993, 107 Stat. 2223

§ 1481 - Invoice; contents

§ 1484 - Entry of merchandise

§ 1486 - Administration of oaths

§ 1498 - Entry under regulations

§ 1508 - Recordkeeping

§ 1520 - Refunds and errors

§ 1557 - Entry for warehouse

§ 1623 - Bonds and other security

§ 1624 - General regulations

§ 2112 note - Barriers to and other distortions of trade

§ 2461 - Authority to extend preferences

§ 2462 - Designation of beneficiary developing countries

§ 2463 - Designation of eligible articles

§ 2464 - Review and report to Congress

§ 2465 - Date of termination

§ 2466 - Agricultural exports of beneficiary developing countries

§ 2466a - Designation of sub-Saharan African countries for certain benefits

§ 2466b - Termination of benefits for sub-Saharan African countries

§ 2467 - Definitions

§ 2501 - Short title

§ 2701 - Authority to grant duty-free treatment

§ 2702 - Beneficiary country

§ 2703 - Eligible articles

§ 2703a - Special rules for Haiti

19 U.S. Code § 2703a - Special rules for Haiti

§ 2704 - International Trade Commission reports on impact of Caribbean Basin Economic Recovery Program

§ 2705 - Impact study by Secretary of Labor

§ 2706 - Effective date

§ 2707 - Center for the Study of Western Hemispheric Trade

§ 3203 - Eligible articles

§ 3314 - Implementing actions in anticipation of entry into force and initial regulations

§ 3592 - Rules of origin for textile and apparel products

§ 3721 - Treatment of certain textiles and apparel

§ 3805 - Implementation of trade agreements

§ 4001 note - Purposes

Statutes at Large
Public Laws