[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: 19CFR159.55]

[Page 233]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 159--LIQUIDATION OF DUTIES--Table of Contents
 
                  Subpart E--Suspension of Liquidation
 
Sec. 159.55  Possible prohibited food, drugs, or other articles.

    (a) Suspension of liquidation. The liquidation of each entry 
covering merchandise the subject of Sec. 12.1 of this chapter (which 
pertains to certain foods, drugs, cosmetics, economic poisons, hazardous 
substances, dangerous caustic or corrosive substances, and related 
items) shall be suspended until it is determined whether admission of 
the merchandise into the United States is permitted under the law.
    (b) Allowance for exportation or destruction. In any case where the 
admission of such merchandise into the United States is refused and the 
merchandise is exported under Customs supervision in accordance with 
Sec. 158.45(b) of this chapter, or destroyed under Customs supervision 
in accordance with Sec. 158.41 of this chapter, the merchandise is 
exempt from duty and any duties collected thereon shall be refunded.

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