[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: 19CFR144.38]

[Page 75-76]
 
                        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. 144.38  Withdrawal for consumption.

    (a) Form. Withdrawals for consumption of merchandise in bonded 
warehouses shall be filed on Customs Form 7501, in triplicate, and shall 
contain all of the statistical information as provided in Sec. 141.61(e) 
of this chapter.
    (b) Withdrawal for exportation to Canada or Mexico. A withdrawal for 
exportation to Canada or Mexico or for entry into a duty-deferral 
program in Canada or Mexico is considered a withdrawal for consumption 
pursuant to Sec. 181.53 of this chapter.
    (c) Information to be shown on withdrawal. Each withdrawal shall 
show all information for which spaces are provided on the withdrawal 
form, and shall also show the separate value of each package and the 
total dutiable value of the merchandise being withdrawn. In the case of 
merchandise in packages which are uniform in kind, quantity, value, and 
duty, the number of each package to be withdrawn need not be shown on 
the withdrawal if the lowest and highest numbers in the number series of 
such packages are shown. In the case of merchandise subject to quota, or 
textiles and textile products subject to levels of restraint, the 
description shall reflect any correction thereof reported after the 
filing of the warehouse entry. Additionally, on each withdrawal of 
cigars, cigarettes, or cigarette papers or tubes subject to internal 
revenue tax, the statement for tax purposes required by Sec. 275.81 of 
the regulations of the Internal Revenue Service (26 CFR Sec. 275.81) 
shall be made on the withdrawal form.
    (d) Deposit of estimated duties. Estimated duties on the merchandise 
being withdrawn shall be deposited in accordance with subpart G of part 
141 of this

[[Page 76]]

chapter. The port director may increase or decrease the amount of 
estimated duties to be deposited on the final withdrawal to bring the 
aggregate amount of duties deposited into balance with the amount which 
he estimates will be finally due upon liquidation.
    (e) Permit for release of merchandise. When the duties and other 
charges have been paid, and all other requirements of law and 
regulations have been met, a permit on Customs Form 7501 shall be issued 
and delivered to the person making the warehouse withdrawal.
    (f) Textiles and textile products. Textiles and textile products 
subject to quota, visa or export license requirements in their condition 
at the time of importation may not be withdrawn from warehouse for 
consumption if during the warehouse period there has been a change by 
manipulation or other means:
    (1) In the country of origin of the merchandise as defined by 
Sec. 12.130 of this chapter,
    (2) To exempt from quota or visa or export license requirements 
other than a change brought about by statute, treaty, executive order or 
Presidential proclamation, or
    (3) From one textile category to another textile category.

[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. 74-114, 39 FR 12095, Apr. 3, 1974; T.D. 78-
329, 43 FR 43455, Sept. 26, 1978; T.D. 82-204, 47 FR 49376, Nov. 1, 
1982; T.D. 84-171, 49 FR 31253, Aug. 3, 1984; T.D. 85-38, 50 FR 8723, 
Mar. 5, 1985; T.D. 95-81, 60 FR 52296, Oct. 6, 1995; T.D. 96-14, 61 FR 
2911, Jan. 30, 1996]