[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: 19CFR19.38]

[Page 319]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 19--CUSTOMS WAREHOUSES, CONTAINER STATIONS AND CONTROL OF MERCHANDISE THEREIN--Table of Contents
 
Sec. 19.38  Supervision of exportation.

    (a) Sales ticket withdrawals. Conditionally duty-free merchandise 
withdrawn under the sales ticket procedure for exportation shall be 
exported only under Customs supervision as provided in this section and 
Sec. 19.39 of this part. General Customs supervision shall be exercised 
as provided in Sec. 19.4 of this part and Sec. 101.2(c) of this chapter, 
and may consist of spot checks of exportation transactions, examination 
of articles being exported, and audits of the proprietor's records.
    (b) Supervision of ATF bonded exports. Customs officers may conduct 
general supervision of exportations of cigarettes and cigars from ATF 
export bonded warehouses (see 27 CFR part 290) in conjunction with 
exportation from duty-free stores.

[T.D. 92-81, 57 FR 37698, Aug. 20, 1992, as amended by T.D. 98-22, 63 FR 
11825, Mar. 11, 1998]