(a) General. Every person intending to file claim for drawback on eligible articles brought into the United States from Puerto Rico shall keep permanent records of the data elements required by this section. Such records shall be maintained at the business premises for which the claim is filed and shall be available for inspection by any appropriate TTB officer during business hours.
(b) Details of records. Each person intending to claim drawback on eligible articles brought into the United States shall maintain permanent records showing the following data:
(1) The name, description, quantity, and formula number of each such article.
(2) The alcohol content of each such article.
(3) Name and address of the manufacturer and shipper, and date of entry into the United States.
(4) Evidence of taxpayment of distilled spirits in accordance with paragraph (c) of this section.
(c) Evidence of taxpayment of distilled spirits. All shipments of eligible articles from Puerto Rico to the United States shall be supported by the vendor's commercial invoice which must bear a certification as to taxpayment by the person who determined or paid the tax, and include the following information:
(1) The name and address of vendor;
(2) The number of the applicable invoice;
(3) The serial or package identification number of the container;
(4) Name, type, and formula number of the product;
(5) The kind of spirits, proof, and proof gallons in the container; and
(6) The serial number of each Form 487-B (5170.7) covering such articles shipped to the United States.
(d) Form of record. No particular form of record is prescribed, but the data required to be shown shall be readily ascertainable from the records kept by the drawback claimant.
(e) Retention of records. Each drawback claimant shall retain for a period of not less than three years all records required by this subpart, all commercial invoices or shipping documents, and all bills of lading received evidencing receipt and tax determination of the spirits. In addition, a copy of each approved formula returned to the manufacturer of eligible articles shall be retained for not less than three years from the date he files his last claim for drawback under the formula. The records, forms, and formulas shall be readily available during regular business hours for examination by appropriate TTB officers.
(Approved by the Office of Management and Budget under control number 1512-0494)
[T.D. ATF-263, 52 FR 46594, Dec. 9, 1987, as amended by T.D. ATF-451, 66 FR 21669, May 1, 2001]