(b) For a financing agreement under which the financing period is in excess of 12 months, within 90 days, or such extension of time as may be granted in writing by the Assistant Sales Manager, following shipment from the United States of any agricultural commodity exported under the financing agreement, the exporter shall furnish to the office specified in § 1488.22, documentary evidence verifying entry of the commodity into the country of destination specified in the financing agreement. The documentary evidence must:

1. (1) Identify the agricultural commodity (or permit identification through supplementary documents also furnished) as that exported under the financing agreement,
2. (2) State the quantity and date of entry of the commodity into the destination country, and
3. (3) Be signed by (i) a customs official of the destination country, or (ii) the importer, or (iii) a representative of an independent superintending or controlling firm.

(c) When the commodity enters the country of destination in bond, a statement by the importer will be acceptable which:

1. (1) Identifies the commodity as that exported under the financing agreement,
2. (2) States the quantity of the commodity entered under bond and date of entry into the destination country, and
3. (3) Certifies that the commodity will be withdrawn from bonded storage at a later date for consumption in the destination country.