Texas Comptroller of Public Accounts    STAR System


March 29, 1993


Dear *************:

Thank you for your recent letter which is restated in part with responses 

As a freight forwarder, we can provide to the seller the bill of lading 
and a receipt of our taking possession of the merchandise in the U. S. to 
show proof of export.  However, we have questions regarding the following

Situation: Several of our clients purchase from several retailers, and we 
ship in one shipment with one bill of lading. Even though the shipment is 
exported with only one shipper (consignor) showing on the bill of lading, 
the shipment leaves the country with several invoices, thus more than one 
shipper. For U.S. Customs purposes, the shippers export declaration is the
only document showing the listing of all goods shipped on the bill of 

Response: To be acceptable proof of export, the bill of lading must 
identify the specific items being exported. A copy of the bill of lading 
together with the receipt from your firm showing that the purchaser 
delivered the items to you are sufficient documentation to prove export 
under Rule 3.323(c)(1)(D). The Shippers Export Declaration is not helpful 
(for sales tax purposes) in proving that items have been exported.   

Another question concerns the buyer (consignee) where a purchasing agent 
comes to the U.S. and buys under his name but ships to a company outside 
the U.S. or even to another person that is representing him in regards to
handling in the other country. As such, the buyer will not be shown on 
the bill of lading. Do these deviations of the rule inhibit the proof of 

Response: The name of the consignee shown on the bill of lading is not
important for proving export under Rule 3.323(c)(1)(D). In this 
situation, the items purchased are delivered to a freight forwarder and 
both the freight forwarder's receipt and bill of lading are delivered to 
the retailer by the customer requesting a sales tax refund. Proof of 
export under Rule 3.323(c)(1)(A) does require a bill of lading showing 
the seller as consignor and the purchaser as consignee.  

Situation: Even though we can supply a freight forwarder's proof of 
export with the bill of lading and receipt of merchandise, sellers have 
still requested a brokers export certificate. Clients have also come to 
us requesting an export certificate when a seller refuses to accept the 
pedimento (formal import documentation from the country of destination).
We assume this is due to the seller not being familiar with the rule on 
proof of export. In these cases, can we obtain from a licensed broker an
exemption certificate for our client to simplify the concern of client,
seller, or buyer, with presenting the proof already available to the 
broker in order to obtain a certificate?  

Response: No. Customs brokers may only certify that goods have been 
exported when they physically see the goods being exported or being 
irrevocably committed to the stream of export. They may not certify that
goods have been exported simply by seeing documents showing that goods 
have been exported.   

This opinion is based on the facts you submitted. Other facts, though 
similar, may yield different results.   

If you have questions or need more information please call or write. You 
may reach me by calling toll free, (800) 531-5441 (ext.34680). My direct
line number is (512) 463-4680. The number for FAX transmissions is (512)
475-0900. You may write to me in care of Tax Administration Division.   


Al Van Allen
Tax Administration Division

DATE: 03/29/1993