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(Any such transferred merchandise, regardless of its origin, will be treated as imported merchandise for purposes of drawback under 1313(j)(2), and any retained merchandise will be treated as domestic merchandise.) (iii) In situations where the transferred merchandise described in paragraph (b)(1)(ii) of this section is the subject of further transfer(s), such transfer(s) shall be documented by certificate(s) of delivery, and the exporter or destroyer shall be entitled to claim drawback (multiple substitutions are not permitted)

On average, the total teenage population saw a decline in tobacco use from 12.3 % in 2011 to 7.8 % in 2016 , reflecting an overall reduction in smoking habits among Mexican teens over the five years