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The principal for whom processing is conducted under this section shall file, with any drawback claim or certificate of manufacture and delivery based on an article manufactured or produced under the principal-agent procedures in this section, a certificate, subject to the recordkeeping requirements of 191.15 of this subpart and 191.26 of this part, certifying that upon request by Customs it can establish the following: (i) Quantity, kind and quality of merchandise transferred from the principal to the agent

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