[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: 19CFR123.28]

[Page 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. 123.28  Merchandise remaining in or exported to Canada or Mexico.

    (a) In-transit status abandoned. When the in-transit status of 
merchandise transiting Canada or Mexico is abandoned and the merchandise 
is entered for consumption or other disposition in Canada or Mexico, the 
carrier shall send the in-transit seals and manifests to the port where 
the manifests were first filed with U.S. Customs, or in the case of 
trucks under subpart E, the port of exit, with an endorsement by the 
carrier's agent on each manifest showing that the merchandise was so 
entered. The carriers shall comply with the export control regulations, 
15 CFR part 370.
    (b) In-transit merchandise exported to Canada or Mexico. Merchandise 
to be exported to Canada or Mexico after moving in-transit through a 
contiguous country shall be treated as exported when it has passed 
through the last port of exit from the United States. This paragraph 
shall control whether or not the merchandise to be exported is domestic 
or foreign and whether or not it is exported with benefit of drawback. 
The manifest, shipper's export declaration, and the notice of 
exportation, if any, shall be filed at the last port of exit from the 
United States.