HQ 112537: Vessel Repair Entry No. C46-0013786-2 dated October 17, 1991; 19 U.S.C. 1466; Application; Invoice; Evidence; ADM. WM. M. CALLAGHAN, Voyage 02

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 112537
                                
                          May 20, 1993

VES-13-18-CO:R:IT:C 112537 BEW

CATEGORY:  Carriers

Chief, Residual Liquidation 
   and Protest Branch
U.S. Customs Service
6 World Trade Center
New York, New York 10048-0945

RE:  Vessel Repair Entry No. C46-0013786-2 dated October 17,
     1991; 19 U.S.C.   1466; Application; Invoice; Evidence; ADM.
     WM. M. CALLAGHAN, Voyage 02

Dear Sir:

     This is in response to your memorandum of November 27, 1992,
regarding the application for relief on vessel repair entry C46-
0013786-2.

FACTS:

     The record reflects that the ADM. WM. M. CALLAGHAN arrived
at the port of Bayonne, New Jersey, on October 11, 1991.  Vessel
repair entry No. C46-0013786-2 was filed on October 17, 1991,
reflecting foreign repairs to the vessel as a result of the
vessel's grounding in the Red Sea during September 22, 1990.

     The subject of this ruling is an application for relief.  

ISSUE:

     Whether the documents submitted by the applicant are
sufficient to sustain the application for relief. 

LAW AND ANALYSIS:

     Title 19, United States Code, section 1466(a), provides in
pertinent part for payment of duty in the amount of 50 percent ad
valorem on the cost of foreign repairs to vessels documented
under the laws of the United States to engage in the foreign or
coastwise trade, or vessels intended to be employed in such
trade.
                                    
     The Customs Regulations provide at section 4.14(b)(2) (19
CFR 4.14(b)(2)), that entry of all foreign repairs, equipment,
parts, and materials purchases, shall be made to Customs at the first port of arrival within five (5) working days of such
arrival.  In recognition of the fact that it is often the case
that not all information is at hand in such short order, the
regulations provide that the entry may be marked to indicate that
it is incomplete.  Sixty (60) days are provided to submit cost
evidence to render the entry complete, and provision for further
extensions is made. 

     Furthermore, pursuant to section 4.14(d)(1)(ii), Customs
Regulations, the application for relief, with supporting
evidence, shall be filed within 60 days from the date of first
arrival of the vessel, unless Customs grants an extension.  

     Title 19, Code of Federal Regulations, section
4.14(d)(1)(iii), states in part:  

     Unless such evidence is already filed with Customs,
     each application for relief shall include duplicate
     copies of the following evidence, in addition to any
     other documents the applicant wishes to submit in
     support of the application:
       
          (A  All itemized bills, receipts, and
          invoices covering items specified in
          paragraph (a)(1) of this section, segregating
          the cost of those items for which relief is
          sought from all other items listed in the
          vessel repair entry.

     It is a well established Customs principle that relief
cannot be granted to a party that has failed to satisfy its      
obligation pursuant to 19 C.F.R.  4.14(b)(2)(ii) to provide
evidence of cost of repairs (i.e., invoices) within 60 days 
after the date of the vessel's arrival.  Headquarters Decision
109961 KMF (3-22-89).  

     The evidence required by the regulations includes itemized
bills, receipts, and invoices.  At a minimum, the evidence must
include some proof from the shipyard/vendor as to the work in
question and the cost thereof.  Internal documents, standing
alone, are insufficient but will be considered in support of the
evidence mentioned above. 

     In the instant case, the documents submitted do not meet the
requirements set forth in the Customs Regulations stated above.
Accordingly, we cannot act on this submission without a proper
Application for Relief.  
     Under the provisions of 4.14(d)(1)(i) of the Customs
Regulations, the application for relief need not be in any
particular form.  The application for relief should allege that
an item or a repair expense covered by the entry is not subject
to duty under paragraph (a) of this section, or that the articles
purchased or the repair expenses are within the provisions of
paragraph (c) of this section, or that both conditions are
present.  The application for relief also shall certify that all
foreign equipment, parts, or materials purchased for, and all
foreign repairs made to, the vessel within one year immediately
proceding the application have been declared as required by this
section, or the application shall be deemed incomplete.

     The application for relief is denied.  Please inform the
applicant of the right to file a petition for review pursuant to
19 C.F.R.   4.14(d)(2).  

HOLDING:

     The application for relief is denied on the basis that the
evidence submitted is insufficient to substantiate a claim upon
which relief can be granted.
 
                                   Sincerely,




                                   Acting Chief
                                   Carrier Rulings Branch