Page:United States Statutes at Large Volume 46 Part 1.djvu/736

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SEVENTY-FIRST CONGRESS . SESS. II. CI3. 497. 1930 .

693 bonds, be designated as bonded smelting warehouses . Ores or cru de SPECIAL PROVISIONS. metals may be removed from the vessel or other vehicle in which to, exempt , esempt etc , from duty. imported, or from a bonded warehouse, into a bonded smelting warehouse without the payment of duties thereon, and there smelted or refined, or both, together with ores or crude metals of home or foreign production : Provided, That the bonds shall be charged with Pmonut of bond . a sum equal in amount to the regular duties which would have been payab le on such ores and c rude m etals if e ntered for consu mption ~°

Charges against can- at the time of their importation, and the several charges against celed on exhortation of such bonds shall be canceled upon the exportation or delivery to a metal produceu . bonded manufacturing warehouse established under the preceding section of this title of a quantity of the same kind of metal equal to the quantity of metal producible from the smelting or refining, or both, of the dutiable metal contained in such ores or crude metals, due allowance being made of the smelter wastage as ascertained from time to time by the Secretary of the Treasury

Pr ovided fur- metals payable for ther, Tha t the said metal s so produc ible, or any portion there of, domestic consumption . may be wi thdr awn for dome stic con sump tion or tra nsfe rred to a bonded cust oms w arehou se an d with drawn ther efrom and t he se veral charges against the bonds canceled upon the payment of the duties chargeable against an equivalent amount of ores or crude metals from which said metal would be producible in their condition as ores to be assayed, imported : Provided further, That on the arrival of the ores and etc., on arrival . crude met als at s uch esta blis hmen ts t hey sha ll be sa mple d and assayed according to commercial methods under the supervision of Government officers : P rovide d fur ther, That all labor performed of expenses . aoCustoms supervision and services rendered pursuant to this section shall be under the superv ision of an officer of the customs, to be appoin ted b y the Secretary of the Treasury and at the expense of the manufacturer : Regul atio ns. Provided further, That all regulations for the carrying out of this section shall be prescribed by the Secretary of the Treasury

And exp ort Charges canceled on pro vid ed fur the r, That the several charges against the bonds of any tiara ofd utiabl e metal s ettas smelting warehouse established under the provisions of this section smelting warehouse. may be canceled upon the exportation or transfer to a bonded manu- facturing warehouse from any other bonded smelting warehouse establ ished unde r this sect ion of a quantity of the same kind of metal, in excess of that covered by open bonds, equal to the amount of metal producible from the smelting or refining, or both, of the dutiable metal contained in the imported or es and crude metals, due allowance being made of the smelter wastage as ascertained from time to time by the Secretary of the Treasury . SEC . 313. DRA WBACK AND REFUN DS .

Drawback and re- funds . (a) ARTICLES MADE F ROM IMPORTED MER CHA ND ISE .-Upon the Allowed on articles made from imported exportation of articles manufactured or produced in the United materials . States with the use of imported merchandise, the full amount of the dutie s pa id u pon the merc hand ise so u sed sha ll be re fund ed as wheat flour excep- drawback, less 1 per centum of such duties, except that such duties tions . shall not be so refunded upon the exportation of flour or by-products produced from wheat imported after ninety days after the date of the enactment of this Act . Whe re two or mo re products result f rom Distribution, if sev . the manipulation of imported merchandise, the drawback shall be eral products combined. distributed to the several products in accordance with their relative values at the time of separation . (b) S UBSTI'T'UTION FOR DRAWBACK PURPOSES . -If impo rted dut y- S ugar and non-f errou s metal . paid sugar or non-ferrous metal, or ore containing non-ferrous metal, Allowance if dut y- and duty free or domestic merchandise of the same kind and quality paid sugar t no n-f err rous ores d uty free, or are used in the manufacture or production of articles within a period domestic articles are used in manuracture of not to exceed one year from the receipt of such imported merchandise product.