[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: 19CFR12.15]

[Page 225]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 12--SPECIAL CLASSES OF MERCHANDISE--Table of Contents
 
Sec. 12.15  Disposition; refund of duty.

    Plants or plant products which are prohibited admission into the 
United States under Federal law or regulations and are exported or 
destroyed under proper supervision are exempt from duty and any duties 
collected thereon shall be refunded. (See Secs. 158.41 and 158.45(c) of 
this chapter.)

[28 FR 14710, Dec. 31, 1963, as amended by T.D. 72-258, 37 FR 20174, 
Sept. 27, 1972]

                    Agricultural and Vegetable Seeds