[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: 19CFR123.26]

[Page 586-587]
 
                        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. 123.26  Transshipment of merchandise moving through Canada or Mexico.

    (a) General. Merchandise in transit proceeding under the provisions 
of this subpart may be transshipped from one conveyance to another in 
foreign territory. When transshipment requires the breaking of Customs 
seals, the breaking of the seals, transshipment and sealing of the 
conveyance or compartment to which the merchandise is transshipped shall 
be under the supervision of a Customs officer. He shall note his action 
on both the additional copy of the manifest presented to him, in 
accordance with Sec. 123.25(b), and on the original copy, which shall be 
returned to the person in charge of the conveyance to accompany the 
merchandise. Merchandise transshipped in foreign territory without 
customs supervision when Customs seals were broken shall be treated upon 
return to the United States as imported merchandise.
    (b) Storage awaiting transshipment. Merchandise moving under in-
transit manifests and Customs seals which is to be stored in foreign 
territory awaiting transshipment shall be checked into a storehouse by 
the Customs officer at the place of transshipment. It shall remain under 
Customs locks and seals until transshipment is completed under Customs 
supervision.
    (c) Manifests where contents broken up. When transshipment involves 
the breaking up of the in-transit contents

[[Page 587]]

of a conveyance or compartment, in such a manner as to require separate 
manifests for articles previously covered by a single manifest, the 
Customs officer supervising the transshipment shall take up the 
carrier's copy of the manifest and require the carrier to prepare a new 
manifest, in duplicate, for each conveyance to which the merchandise is 
transshipped. If there is to be further transshipment, an additional 
copy of each new manifest shall be presented by the carrier, and shall 
be returned to the person in charge of the carrier for delivery to the 
Customs officer at the point of further transshipment in accordance with 
Sec. 123.25(b). After the transshipment and sealing of the conveyances 
and compartments has been supervised and the new manifests certified the 
originals of the new manifests shall be returned to the carrier to 
accompany the merchandise to the point of reentry into the United 
States.