[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR144.37]

[Page 73-75]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 144--WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of Contents
 
                  Subpart D--Withdrawals from Warehouse
 
Sec. 144.37  Withdrawal for exportation.

    (a) Form. A withdrawal for either direct or indirect exportation 
shall be filed on Customs Form 7512 (Transportation Entry and Manifest 
of Goods Subject to Customs Inspection and Permit) in 5 copies or on 
Customs Form 7501 in 3 copies for merchandise being exported under cover 
of a TIR carnet.

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Customs Form 7512 or Customs Form 7501 shall contain all of the 
statistical information as provided in Sec. 141.61(e) of this chapter. 
The port director may require an extra copy or copies of Customs Form 
7512 or 7501 for use in connection with the delivery of merchandise to 
the carrier.
    (b) Procedure for indirect exportation--(1) Forwarding. Merchandise 
withdrawn for indirect exportation (transportation and exportation) 
shall be forwarded to the port of exportation in accordance with the 
general provisions for transportation in bond (Secs. 18.1--18.8 of this 
chapter).
    (2) Splitting of shipments. If any part of a shipment is not 
exported or if a shipment is divided at the port of exportation, 
extracts in duplicate from the manifest on file in the customhouse shall 
be made on Customs Form 7512 for each portion, one copy to be sent to 
the discharging inspector and the other to the lading inspector to be 
used as report of exportation. The splitting up for exportation of 
shipments arriving under warehouse withdrawals for indirect exportation 
shall be permitted only when various portions of a shipment are destined 
to different destinations, when the export vessel cannot properly 
accommodate the entire quantity, or in other similar circumstances. In 
the case of merchandise moving under cover of a TIR carnet, if the 
merchandise is not to be exported or if the shipment is to be divided, 
appropriate entry shall be required and the carnet discharged. The 
provisions of Secs. 18.23 and 18.24 of this chapter concerning change of 
destination or retention of merchandise on the dock shall also be 
followed in applicable cases.
    (3) Conversion to withdrawal for consumption. A withdrawal for 
indirect exportation may be converted to a withdrawal for consumption 
upon request to the director of the port where the withdrawal for 
indirect exportation was made.
    (c) Exportation by mail. Merchandise may be withdrawn from warehouse 
for exportation by mail in accordance with the provisions of subpart F 
of part 145 of this chapter.
    (d) Marks on packages. The exportation shall be made under the 
original marks of importation. Port marks may be added by authority of 
the port director under Customs supervision. The original and port marks 
shall appear in all Customs papers pertaining to the exportation.
    (e) Weight, gauge, or measure. Merchandise in bulk and packaged 
articles which are customarily bought and sold by weight, gauge, or 
measure may be withdrawn for exportation or transportation only at the 
actual quantities ascertained at the time of the original entry for 
warehouse, except as otherwise provided for by law. In any case, the 
port director may require a special report of weight, gauge, or measure 
of the merchandise being exported if he deems it necessary.
    (f) Merchandise not laden. Merchandise withdrawn for exportation but 
not laden shall be sent to general order unless other disposition is 
prescribed by the port director.
    (g) Exportation at a foreign trade zone. Merchandise may be 
withdrawn for exportation at a foreign trade zone in the same or at a 
different port. The merchandise will be considered exported upon 
admission to a zone in zone-restricted status, as provided in 
Sec. 146.44(c) of this chapter.
    (h) Class 9 warehouse withdrawals for exportation--(1) Applicability 
of sales ticket procedure. Merchandise in a Class 9 warehouse (duty-free 
store) may be withdrawn for any of the purposes set forth in this 
subpart. However, only conditionally duty-free merchandise in a Class 9 
warehouse intended for exportation or for delivery to persons and 
organizations set forth in subpart I, part 148, of this chapter, will be 
eligible for withdrawal under the sales ticket procedure specified in 
this paragraph.
    (2) Sales ticket content and handling. Sales ticket withdrawals 
shall be made only under a blanket permit to withdraw (see Sec. 19.6(d) 
of this chapter) and the sales ticket shall serve as the equivalent of 
the supplementary withdrawal. A sales ticket is an invoice of the 
proprietor's design which will include:
    (i) Serial number and date of preparation of each ticket;
    (ii) Warehouse entry number or specific identifier, if approved by 
the port director;

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    (iii) Quantity of goods sold;
    (iv) Brief description of the articles including the size of 
bottles;
    (v) The full name and address of the purchaser. However, the port 
director may waive the address requirement for all merchandise except 
for alcoholic beverages in quantities in excess of 4 liters and 
cigarettes in quantities in excess of 3 cartons. Also, the address 
requirement is not applicable with respect to purchasers at airport 
duty-free enterprises; and
    (vi) A statement on the original copy (purchaser's copy) of the 
effect that goods purchased in a duty-free store will be subject to duty 
and/or tax with personal exemption if returned to the United States. At 
the time of purchase, the sales ticket, in triplicate, shall be made out 
in the name of the purchaser. One copy shall be retained by the 
proprietor. A permit file copy will be attached to the parcel containing 
the articles, and the original given to the purchaser. Additional copies 
may be retained by the proprietor.
    (3) Sales ticket register. In addition to the records required in 
Sec. 19.12(a) of this chapter, Class 9 warehouse proprietors shall 
maintain a sales ticket register or similar accounting record for each 
warehouse entry. The sales ticket register of the proprietor shall 
include the following information:
    (i) Warehouse entry number;
    (ii) Specific identifier, if applicable;
    (iii) Sales ticket date and number;
    (iv) Description;
    (v) Quantity; and
    (vi) Current balance.

As each warehouse entry is closed out, the warehouse proprietor shall 
verify the sales ticket register total with the amount withdrawn so as 
to account for all merchandise so withdrawn and certify on the register 
that all the goods have been exported or sold to qualifying persons and 
organizations under part 148 of this chapter. The sales ticket register 
shall be included in the permit file folder with or in lieu of the 
blanket permit summary, as provided in Sec. 19.6(d)(5) of this chapter. 
A copy of all sales tickets shall be retained by the proprietor for not 
less than 5 years after the date of the last sales ticket in the entry. 
In lieu of placing a copy of sales tickets in each permit file folder, 
the warehouse proprietor may keep all sales tickets in a readily 
retrievable manner in a separate file.

[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38 
FR 30883, Nov. 8, 1973; T.D. 80-142, 45 FR 36383, May 30, 1980; T.D. 84-
212, 49 FR 39047, Oct. 3, 1984; T.D. 86-16, 51 FR 5064, Feb. 11, 1986; 
T.D. 92-81, 57 FR 37701, Aug. 20, 1992; T.D. 95-81, 60 FR 52295, 52296, 
Oct. 6, 1995; T.D. 97-19, 62 FR 15842, Apr. 3, 1997; T.D. 99-64, 64 FR 
43266, Aug. 10, 1999; T.D. 00-22, 65 FR 16518, Mar. 29, 2000]