[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: 19CFR158.42]

[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. 158.42  Abandonment by importer within 30 days after entry.

    Allowance in duties for merchandise abandoned to the Government in 
accordance with section 506(1), Tariff Act of 1930, as amended (19 
U.S.C. 1506(1)), shall be subject to the following conditions:
    (a) Minimum quantity to be abandoned. The merchandise being 
abandoned shall represent 5 percent or more of the total value of all 
the merchandise of the same class or kind entered in the invoice in 
which the merchandise being abandoned appears.
    (b) Application within 30 days. The importer shall file written 
notice of abandonment with the director of the port where the entry was 
filed within 30 days after the date of entry, or, in the case of 
examination packages, within 30 days after release, whether or not 
delivery is taken by the importer immediately after entry or release as 
the case may be.
    (c) Delivery of merchandise. Within the 30-day period set forth in 
paragraph (b) of this section, the importer shall deliver the abandoned 
merchandise to such place as the port director specifies, unless the 
port director is satisfied that the merchandise is so far destroyed as 
to be nondeliverable.
    (d) Identification of merchandise. The importer shall identify the 
abandoned merchandise with that described in the invoice used in making 
entry to the satisfaction of the port director, who shall make such 
examination as may be necessary to verify such identification.
    (e) Segregation and repacking. When repacking is necessary to 
segregate the abandoned merchandise from the remainder of the shipment, 
such repacking shall be done at the expense of the importer and under 
Customs supervision.

(Sec. 506, 46 Stat. 732, as amended; 19 U.S.C. 1506)