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[136] Susan E

Primarily, we want to know if you share your cave with any other human beings or if your Shrek-like behaviors have scared them all off

(1) Persons proposing to use an accounting method for identification of merchandise or articles for drawback purposes which has not been previously approved for such use (see paragraph (c) of this section), or which includes modifications from the methods listed in paragraph (c) of this section, may seek approval by Customs of the proposed accounting method under the provisions for obtaining an administrative ruling (see part 177 of this chapter)

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