Certificate of delivery.
Certificate of delivery. Certificate of delivery (see 191.10 of this part) means Customs Form 7552, or its electronic equivalent, Delivery Certificate for Purposes of Drawback, summarizing information contained in original documents, establishing:
(1) The transfer from one party (transferor) to another (transferee) of:
(i) Imported merchandise;
(ii) Substituted merchandise under 19 U.S.C. 1313(j)(2);
(iii) A qualified article under 19 U.S.C. 1313(p)(2)(A)(ii) from the manufacturer or producer to the exporter or under 1313(p)(2)(A)(iv) from the importer to the exporter; or
(iv) Drawback product;
(2) The identity of such merchandise or article as being that to which a potential right to drawback exists; and
(3) The assignment of drawback rights for the merchandise or article transferred from the transferor to the transferee.