Page:United States Statutes at Large Volume 111 Part 3.djvu/731

 PROCLAMATION 6955—NOV. 13, 1996 111 STAT. 2819 (III) th« actual cost of uastt or tpoUag*. iMt th* valu* of racovcrabla scrap; and (IV) taxaa or duties iiiposed on the materisls by the Uest Bank, the Gaza Strfp or a qualifying industrial zone, if such taxes are not reaiittad on exportation. (2) If a Mterial is provided to the Mnufacturer HlthOMt charge, or at less thsn fair Mrket value, its cost or value shall be deteratned by cosiputing the stjB of-- (I) all expenses incurred in the growth, production or nenufacturer of the nsterial, including general expenses; (II) an aaount for profit; and (III) freight, insurance, pecking and all other costs incurred in transporting the nsterial to the Manufacturer's plant. (3) If the information necessary to coapute the cost or value of a material is not svailable, the Custoea Service nay ascertsin or cstinstc the value thereof using all reasonable Methods. (1) For purposes of this paragraph, the "direct costs of processing operations perfonaed In the West Bank, the Gaza Strip or a oualifvina industrial zone" with respect to an article ere those costs either directly incurred in, or which can be reesonsbly allocated to, the growth, production. Manufacture or ass<aply of that article. Such costs include, but are not liMitcd to, the following to the extent that they are includible in the appraised vslue of articles isportad into the United States: (I) All actual labor costs involved in the growth, production. Manufacture or assiMbly of the article, including fringe benefits, on-the-job training and costs of engineering, si^ervisory, quality control and similar personnel; (ID Dies, Molds, tooling and depreciation on Machinery and equipment which are allocable to such articles; (III) tesaarch, developient, design, engineering and blueprint costs insofar as they are allocable to such articles; and (IV) Costs of inspecting and testing such articles. (2) Those itMH that are not included as direct costs of processing operations with respect to en srticle are those which are not directly attributable to the article or are not costs of Manufacturing the article. Such itOMs include, but are not liHitcd to-- (I) profit; and (II) general expenses of doing business which are either not allocable to the article or are not related to the growth, production. Manufacture or asscnfaly of the article, such ss administrative salaries, casualty and liability insurance, advertising and saleeaen's salaries, coasissions or'expenses. Whenever articles are entered with a claim for the duty exsaption provided in this peragraph-- (1) the iifMrter shall be deemed to certify that such articles aeet sll of the conditions for duty excMption; and (2) when requested by the Customs Service, the importer, manufacturer or exporter submits a declaration setting forth all pertinent information with respect to such articles, including the following: (I) A description of such articles, quantities, numbers end Msrks of packages, invoice nwtiers and bills of lading; (II) A description of the operations performed in the production of such articles in the Uest Bank, the Gaza Strip, a qualifying industrial zone or Israel and an identification of the direct costs of processing operations; (III) A description of the materials uaad in the production of such articles which are wholly the growth, product or manufacture of the West Bank, the Gaza Strip, a qualifying industrisl zone, Israel or the United States, and a statement as to the cost or value of such materials; (IV) A description of the operations performed on, and a statement as to the origin and cost or vslue of, any foreign materials used in such articles which are claimed to have been sufficiently processed in the Uest Bank, the Gaza Strip, a qualifying industrial zone or Israel so as to be insterials produced in the Uest Bank, the Gaza Strip, a qualifying induatrial zone or Israel; and (V) A description of the origin and cost or value of any foreign Materials used in the article which have not been substantially tranaformed in the Uest Bank, the Gaza Strip or a qualifying industrial zone. For the purposes of this paragraph, a "oualifyino industrial zone* neana any area that--

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