[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: 19CFR123.21]

[Page 584-585]
 
                        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 C--Shipments in Transit Through Canada or Mexico
 
Sec. 123.21  Merchandise in transit.


    (a) Status. Merchandise may be transported from one port to another 
in the United States through Canada or Mexico in accordance with the 
regulations in this subpart or subparts E for trucks transiting Canada, 
F for commercial traveler's samples, or G for baggage. Merchandise so 
transported is not subject to treatment as an importation when returned 
to the United States, and no inward foreign manifest is required for 
merchandise returned under an in-transit manifest. In-transit 
merchandise returned to the United States shall be treated as an 
importation as are shipments made from Canada or Mexico if:
    (1) An in-transit manifest is not furnished for the merchandise upon 
its return to the United States;
    (2) The merchandise has been trans-shipped in foreign territory 
without

[[Page 585]]

Customs supervision when the transshipment required the breaking of 
Customs seals; or
    (3) The Customs inspector finds any of the Customs seals applied to 
the conveyance or compartment unlocked or missing.
    (b) Use of certain vessels prohibited. Merchandise shall not be 
transported from port to port in the United States through Canada or 
Mexico by vessel in violation of the provisions of section 27, Merchant 
Marine Act of 1920, as amended (46 U.S.C. 883), or section 588, Tariff 
Act of 1930, as amended (19 U.S.C. 1588). (See Sec. 4.80 of this 
chapter.)
    (c) Regulations applicable. The provisions of this subpart shall 
govern all merchandise transported from one port to another in the 
United States through Canada or Mexico under in-transit procedures, 
except as otherwise provided in this subpart or in subpart E for truck 
shipments transiting Canada, subpart F for commercial traveler's samples 
transiting Canada, and subpart G for baggage transiting Canada or 
Mexico.