22 FOREIGN TRADE ZONES 
intent whether the merchandise is to be sampled, gauged, or measured, 
and give general instructions to inspectors respecting drawback goods 
which require sampling, weighing, gauging or measuring, in order that 
in the event such sampling, etc., is not obtained under the copy of the 
notice of intent filed at the customhouse, the inspector may obtain 
the same under the copy filed with him at the time the goods are 
deposited at the place of lading. Whenever practicable, merchandise 
subject to sampling, weighing, gauging or measuring shall be sampled, 
weighed, gauged or measured at the place of deposit for lading after 
the goods have been placed in the custody of the exporting carrier. 
A drawback entry and certificate of manufacture must be filed in 
duplicate within two years from the date of clearance of the exporting 
vessel or conveyance. Claims for drawback not completed within 
the two years will be treated as abandoned. 
The above are just a few of a large number of provisions contained 
in the customs regulations respecting the entry of goods for consump- 
tion, warehouse, or other distribution, and respecting the formalities 
to be observed in withdrawing such goods for export. Many minor 
requirements have been omitted in some of these references, as well 
as many special rules not applicable to all imports. 
THE DRAWBACK 
The customs provisions relating to drawback are referred to under 
the heading of “Procedure with respect to imports and reexports.” 
Under these provisions a manufacturer may secure a refund of 99 
per cent of the duties paid on goods of foreign origin, contained in 
manufactures which he exports; or of duties paid on foreign goods 
reexported in their original condition, provided. that they have been 
continuously under customs control. 
The drawback paid by the United States during the five years 1922- 
1926 was as follows: 
1922__ 
1923. _. 
1924._. 
1925. 
026 
$35, 200, 048. 95 
11, 934, 831. 32 
14, 095, 456. 88 
20, 658, 167. 20 
13. 136. 989. 46 
Details of the items making up the above totals are given in the 
accompanying table. It will be noted that sugar was the principal 
commodity in each of the five years. Other important commodities, 
on which drawback was paid, were oilseeds, cotton, silk, jute, paper, 
iron and steel, aluminum, lead, ferro-alloying metals, and photographic 
Alms