Export bond procedure: manufacturer exporters need not obtain CT-1 certificates; CT-1 required only for merchant exporters. The Board clarifies that merchant exporters must obtain CT-1 certificates after furnishing a bond to procure excisable goods duty free for export, whereas manufacturer exporters who execute a bond with the jurisdictional authority or Maritime Commissioner, or file a Letter of Undertaking, need not obtain CT-1 for export purposes; exporter classification is to be determined by authorities on the merits.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export bond procedure: manufacturer exporters need not obtain CT-1 certificates; CT-1 required only for merchant exporters.
The Board clarifies that merchant exporters must obtain CT-1 certificates after furnishing a bond to procure excisable goods duty free for export, whereas manufacturer exporters who execute a bond with the jurisdictional authority or Maritime Commissioner, or file a Letter of Undertaking, need not obtain CT-1 for export purposes; exporter classification is to be determined by authorities on the merits.
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