[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR10.8a]

[Page 89-90]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 10--ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.--Table of Contents
 
Sec. 10.8a  Imported articles exported and reimported.

    (a) In addition to regular entry procedures, supplementary 
documentation is required in connection with duty-free entries under 
subheading 9801.00.25, Harmonized Tariff Schedule of the United States 
(19 U.S.C. 1202), of articles which were originally entered duty paid, 
removed from Customs custody, and subsequently exported, if:
    (1) The articles were exported within 3 years after the date of the 
previous importation.
    (2) The articles were not advanced in value or improved in condition 
by any process of manufacture or other means while abroad.
    (3) The articles did not conform to sample or specifications abroad.

[[Page 90]]

    (4) The articles are reimported by or for the account of the person 
who imported them into and exported them from the United States.
    (b) The following supplementary documents shall be filed in 
connection with the entry of articles claimed to be free of duty under 
subheading 9801.00.25, Harmonized Tariff Schedule of the United States:
    (1) A declaration by the person abroad who received and is returning 
the merchandise to the United States, in substantially the following 
form:

    I declare that the--------------------------(Description of 
articles) were received by me from ---------------------------------- 
(Name and address of U.S. exporter), that they have not been advanced in 
value or improved in condition by any process of manufacture or other 
means and are being returned to --------------------------------(Name 
and address of consignee in the United States) because they do not 
conform to sample or specifications for the following reasons:
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
(Date)                (Signature)
________________________________________________________________________
(Address)                (Title)

    (2) A declaration by the owner, importer, consignee, or agent, in 
substantially the following form:

    I declare that the ---------------------- (Description of articles) 
were previously imported into the United States at the Port of --------
-------- (Name of port), Entry No.------, on -------------- (Date of 
entry) by ---------------------- (Name and address of importer) at which 
time duty was paid; that they were exported from the United States at 
the Port of ---------------- (Name of port) on -------------------- 
(Date of exportation) by ---------------------- (Name and address of 
exporter) without benefit of drawback; that the articles are being 
reimported by or for the account of ----------------, and, that the 
attached declaration from -------------------------------- (Name of 
foreign shipper) is correct in every respect.
________________________________________________________________________
(Date)                (Signature)
________________________________________________________________________
(Address)                (Title)

    (c) If the port director concerned is reasonably satisfied because 
of the nature of the articles or production of other evidence that the 
requirements of subheading 9801.00.25, Harmonized Tariff Schedule of the 
United States, and the related section and additional U.S. notes have 
been met, he may waive the production of the documents provided for in 
paragraph (b) of this section.

[T.D. 72-221, 37 FR 17469, Aug. 29, 1972, as amended by T.D. 89-1, 53 FR 
51247, Dec. 21, 1988]