[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR123.11]

[Page 581-582]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 123--CUSTOMS RELATIONS WITH CANADA AND MEXICO--Table of Contents
 
                    Subpart B--International Traffic
 
Sec. 123.11  Supplies on international trains.


    (a) Articles acquired abroad. Articles subject to internal revenue 
tax and other merchandise acquired abroad constituting supplies arriving 
on international trains crossing and recrossing the boundary line, for 
which the train crew elects not to file an inventory as provided for in 
paragraph (b) of this section, shall be subject to duty and tax unless 
locked or sealed in a separate compartment or locker upon arrival, and 
the lock or seal remains unbroken until the train departs from the 
United States at the final port of exit.

[[Page 582]]

    (b) Inventory procedure. Supplies acquired abroad for which internal 
revenue stamps are not required may be used in the United States under 
the following procedure:
    (1) Port of arrival. An inventory executed in duplicate consisting 
of an itemized list showing the kind and quantity of each class of 
supplies on hand in the car with space for a parallel column in which to 
show at the port of exit the quantity used, shall be certified by the 
person in charge of the car and furnished to the Customs officer upon 
arrival. The Customs officer shall certify the correctness of both 
copies of the inventory, return the original to the person in charge of 
the car and retain the duplicate, or forward it to the port of exit if 
this differs from the port of arrival.
    (2) Port of exit. Upon arrival at the port of exit, the inventory 
returned at the port of arrival to the person in charge of the car shall 
be submitted to the Customs officer after completion by showing the 
quantity of each item used in the United States, and being certified by 
the person in charge of the car. Entries must be filed and applicable 
duties and taxes paid at the port of exit on the quantity of supplies 
consumed in the United States.
    (c) Supplies purchased in the United States. Supplies purchased in 
the United States shall be passed free of duty without inventory or 
entry.