[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR18.26]

[Page 286-287]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 18--TRANSPORTATION IN BOND AND MERCHANDISE IN TRANSIT--Table of Contents
 
Sec. 18.26  Indirect exportation.

    (a) When merchandise of the character enumerated in Sec. 18.25(d) is 
to be transported in bond to another port for exportation, it may be 
entered for transportation and exportation in accordance with the 
procedure in Sec. 18.20. Upon acceptance of the entry by Customs and 
acceptance of the merchandise by the bonded carrier, the bonded carrier 
assumes liability for the transportation and exportation of the 
merchandise. In the case of merchandise prohibited entry by any 
Government agency, that fact shall be prominently noted on Customs Form 
7512 for the information of the director of the port of exportation. If 
the merchandise was imported under cover of a TIR carnet, the carnet 
shall be discharged or canceled at the port of importation and the 
merchandise transported under an entry on Customs Form 7512 (see 
Sec. 18.25). If merchandise has been imported under cover of an A.T.A. 
carnet to be transported in bond to another port for exportation, the 
appropriate transit voucher shall be accepted in lieu of Customs Forms 
7512. One transit voucher shall be certified by Customs officers at the 
port of importation and a second transit voucher, together with the 
reexportation voucher, shall be certified at the port of exportation.
    (b) The merchandise shall be forwarded in accordance with the 
general provisions for transportation in bond, Secs. 18.1 through 18.8.
    (c) If the merchandise is to be transferred after arrival at the 
selected port

[[Page 287]]

of exportation, the procedure prescribed in Sec. 18.3(d) shall be 
followed. The provisions of Secs. 18.23 and 18.24 shall also be followed 
in applicable cases.
    (d) The bonded carrier shall cause the merchandise to be exported 
and provide such evidence of exportation as required by the port 
director under Sec. 113.55 of this chapter within 30 days of 
exportation.

[28 FR 14755, Dec. 31, 1963, as amended by T.D. 71-70, 36 FR 4489, Mar. 
6, 1971; T.D. 82-116, 47 FR 27262, June 24, 1982; T.D. 84-213, 49 FR 
41169, Oct. 19, 1984]