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092398 1 (1972-03-30)

handle is hein.gao/gaobacwhf0001 and id is 1 raw text is: UNITED TATES GENERAL ACCOUNTING OFFICE, YWASHINGTON, D.C. 20548 CIVIL DIViSION MAR 3 01972 LM0092398 Dear Mr. Rains: I As part of our review of drawback payments on exported petroleum ( products, we reviewed drawback claims submitted by the Humble Oil and Refining Company, We noted that these drawback claims may have included claims for drawback on substantial quantities of lubricating oil sold to an agency of the U.S. Government. Section 313(b) of the Tariff Act of 1930, as amended (19 U.S.C. 1313) provides for the refund of duty (drawback) upon the exportation of items manufactured from duty-paid imported material or like material substituted for imported material. It is our understanding that this provision of law is designed to encourage exports by permitting the recovery of duties on products which compete with foreign made goods and, by permitting the substitution of like material for imported materials, avoid the administrative problems which would be involved in keeping separate records for imported and domestic materials. Sales to the U.S. Government Customs regulations (19 CFR 22.42) provides that manufacturers may claim drawback on articles sold to an agency of the U.S. Government only if the claim is accompanied by a certificate signed by an official of the purchasing agency stating that the right to drawback was reserved by the supplier with the knowledge and consent of the agency. We were informed by a Bureau of Customs official that the purpose of this requirement is to prevent manufacturers from recovering duties both in the price charged to the purchasing agency and in a drawback payment A Humble official advised us that Humble had not reserved the right to drawback for any of its sales to the Government. Many of the documents supporting recent drawback claims by Humble Oil and Refining Company for petroleum products shipped to Southeast Asia did not show a consignee or showed a Humble subsidiary as the consignee. Some of the documents contained information, however, such

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