Page:United States Statutes at Large Volume 46 Part 1.djvu/737

 694 SE VENT Y-FIR ST CONGRESS. SESS. II. CH. 497. 1930. SPECIAL PROVISIoNs. by the manufac turer or producer of such article s, there shall be allowed upon the exportation (or shipment to the Philippine Islands) of any such articles, notwithstanding the fact that none of the imp ort ed mer cha ndi se may ac tua lly ha ve been used in the manufac- ture or production of the exported articles, an amount of drawback equal to that which would have been allowable had the sugar or non- ferrous metal, or ore containing non-ferrous metal, used therein been A mount limit ed. imported ; but the total amount of drawback allowed upon the expor- tation of such articles, together with the total amount of drawback allowed in respect of su ch imported merchandise under any other provision of la w, shall not exc eed 99 per centu m of the duty pai d on su ch imported merchandise. Allowance on exp ort (C) MERCHANDISE NOT CONFORMING TO SAMPLE OR SPECIFICA- of duty paid merchan- disenot conforming to TIONs .-Upon the exportation of merchandise not conforming to sample. sample or specifications upon which the duties have been paid and which ha ve been entered or withdr awn for consumpt ion and, within thirty days after release from customs custody, returned to customs Condition. custody for expo rtation, the full amount of the d uties pai d upon such merchandise shall be refunded as drawback, less 1 per centum of such duties. Allowed on flavoring extracts, etc ., of taxable (d) FLAVORING EXTRACTS AND MEDICINAL OR TOILET PREPARA- alcohols. TIONs .-Upon the exportation of flavoring extracts, medicinal or toilet preparations (including perfumery) manufactured or pro- duced in the Un ited States in p art from domesti c alcohol on whic h an internal-revenue tax has been paid, there shall be allowed a draw- back equal in amount to the tax found to have been paid on the alco- hol so used. D Imted uty rem tted on, in (e) IMPORTED SALT FOR CURING FISH .-Imported salt in bond may bond, fby curing Amrican be used in curing fish taken by vessels licensed to engage in the fish- v essels. eries, and in curing fish on the shores of the navigable waters of the U nited States, wh ether such fish are taken by lice nsed or unlicens ed vessels, and upon proof that the salt has been used for either of Duty r efunded on such purposes, the duties on the same shall be remitted. expor ted meats cured (f) EXP ORTATION OF MEATS CURED WITH IMP ORTED SALT .-Upon therewith. the exportation of meats, whether packed or smoked, which have been cured in the United States with imported salt, there shall be refunded, upon satisfactory proof that such meats have been cured with imported salt, the duties paid on the salt so used in curing s uch exported mea ts, in amounts n ot less than $100. Materials for co n- (g) MATERIALS FOR CONSTRUCTION AND EQUIPMENT OF VESSELS strutting vessels for for- eign account. BUILT FOR FOREIGNERS .-The provisions of this section shall apply to materials imp ort ed and us ed in the construction and equ ipm ent of vessels built for foreign account and ownership, or for the govern- ment of any foreign country, notwithstanding that such vessels may Limitation on draw- not within the strict meaning of the term be articles exported. backs for exports to the (h) TI ME LIMITATION ON EXPORTATION.-NO draw back shall be Philippines. allowed under the provisions of this section or of section 6 of the Act Vol. 32, p.65, entitled " An Act temporarily to provide revenue for the Philippine Islands, and' for other purposes," approved March 8, 1902 (relating to drawback on shipm ents to the Phil ippine Islands), unless the com- pleted article is exported, or shipped to the Philippine Islands, wi thin thr ee years after im portatio n of the imported merchan dise. Regulations, etc. (i) REGVLATIONs.-The Secretary of the Treasury is authorized For identification of to prescribe regulations governing (1) the identification of imported materials. m erchan dise u sed in the manuf acture or pr oduct ion of arti cles en titled t o drawbac k of cus toms dut ies, the ascertai nment of the quantity of such merchandise used, of the time when such merchan- dise was received by the manufacturer or producer of the exported articles, and of the amount of duties paid thereon, the determina- tion of the facts of the manufacture or production of such articles

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