[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: 19CFR158.41]

[Page 221]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 158--RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED--Table of Contents
 
        Subpart D--Destroyed, Abandoned, or Exported Merchandise
 
Sec. 158.41  Destruction of prohibited merchandise.


    Merchandise regularly entered or withdrawn for consumption in good 
faith and denied admission into the United States by any Government 
agency after its release from Customs custody, pursuant to a law or 
regulation in force on the date of entry or withdrawal for consumption, 
may be destroyed under Government supervision. In such case, the 
destroyed merchandise is exempt from duty and any duties collected 
thereon shall be refunded. In lieu of destruction, the merchandise may 
be exported under Customs supervision in accordance with Sec. 158.45(c).

(Sec. 558(a), 46 Stat. 744, as amended; 19 U.S.C. 1558(a))