[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: 19CFR114.34]

[Page 522-523]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 114--CARNETS--Table of Contents
 
                        Subpart D--Miscellaneous
 
Sec. 114.34  Cancellation of erroneous charges.

    (a) TIR carnet. When it is determined that liquidated damages 
assessed or paid for any shortage, irregular delivery, or nondelivery of 
merchandise covered by a TIR carnet did not in fact accrue, the 
liquidated damages shall be cancelled by the port director and, if paid, 
refunded, as provided by Sec. 18.8 of this chapter.
    (b) A.T.A. or TECRO/AIT carnet. When it is determined that 
liquidated damages assessed or paid for failure to properly reexport or 
destroy merchandise temporarily imported under cover of an A.T.A. or 
TECRO/AIT carnet did not in fact accrue, the liquidated damages shall be 
cancelled by the port director and, if paid, refunded as provided by 
Sec. 10.39 of this chapter.
    (c) Determination dependent upon a construction of law. When the 
determination of whether or not the charge

[[Page 523]]

was erroneously made depends upon a construction of law, the charge 
shall not be cancelled without the approval of the Commissioner of 
Customs, unless there is in force a ruling by the Commissioner of 
Customs decisive of the issue.

[T.D. 74-227, 39 FR 32023, Sept. 4, 1974, as amended by T.D. 82-116, 47 
FR 27262, June 24, 1982; T.D. 98-10, 63 FR 4168, Jan. 28, 1998; T.D. 00-
57, 65 FR 53575, Sept. 5, 2000]