[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: 19CFR123.18]

[Page 584]
 
                        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. 123.18  Equipment and materials for constructing bridges or tunnels between the United States and Canada or Mexico.

    (a) Admission of equipment and materials. Equipment for use in 
construction of bridges or tunnels between the United States and Canada 
or Mexico shall be admitted without entry or the payment of duty. 
Materials for such use shall be admitted without entry or payment of 
duty only for installation in the bridge or tunnel proper, and not in 
the approaches on land at the United States end of such bridge or 
tunnel.
    (b) Customs supervision. All articles admitted under paragraph (a) 
of this section shall be subject to Customs supervision at the expense 
of the builder until installed, entered, or exported.