FILING OF NONBEVERAGE DRAWBACK CLAIMS
Manufacturers of nonbeverage products;
and others concerned:
Purpose. The purpose of this industry circular is to provide advisory instructions relative to the filing of nonbeverage drawback claims.
Background. From time to time nonbeverage drawback claims, which were
stated by the claimants to have been placed in the mail within the three-month
statutory period for filing, were not received by the assistant regional commissioner, or were not received within the statutory period for filing. Extensive
investigations failed to establish that the claims had been mailed as stated and,
under the law, the Service was without authority to allow drawback on the basis
of copies of the claims submitted later.
Procedure. In order that the timeliness of filing of your claims may be more
readily established, it is suggested that you may wish to send all nonbeverage
drawback claims, which you do not have personally delivered to the office of
your assistant regional commissioner (alcohol and tobacco tax), by registered
or certified mail, with postmarked receipt.
Inquiries. Inquiries regarding this industry circular should refer to its
number and be addressed to the office of your assistant regional commissioner
(alcohol and tobacco tax).
Harold A. Serr
Acting Director, Alcohol and Tobacco Tax Division