[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: 19CFR145.71]

[Page 88]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 145--MAIL IMPORTATIONS--Table of Contents
 
                     Subpart F--Exportation by Mail
 
Sec. 145.71  Exportation from continuous Government custody.


    (a) Relief from duties. Merchandise imported into the United States, 
unless nonmailable, may be exported by any class of mail without the 
payment of duties, if:
    (1) The merchandise has remained continuously in the custody of the 
Government (Customs or postal authorities); and
    (2) The mail articles containing such merchandise are inspected and 
mailed under Customs supervision.
    (b) Waiver of right to withdraw. Waiver of the right to withdraw the 
mail article from the mails shall be endorsed on each mail article to be 
so exported and signed by the exporter.
    (c) Export entry or withdrawal required. An export entry in 
accordance with Sec. 18.25 of this chapter or a warehouse withdrawal for 
exportation in accordance with Sec. 144.37 of this chapter, whichever is 
appropriate, shall be filed for merchandise being exported under this 
section, except for merchandise imported by mail which is either:
    (1) Unclaimed or refused and being returned by the Postal Service to 
the country of origin as undeliverable mail; or
    (2) For which a formal entry has not been filed and which is being 
remailed from continuous Customs or postal custody to Canada.

[T.D. 73-175, 38 FR 13369, May 21, 1973, as amended by T.D. 73-175, 38 
FR 17470, July 2, 1973; T.D. 78-102, 43 FR 14455, Apr. 6, 1978]