[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: 19CFR123.26]

[Page 604]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 123--CUSTOMS RELATIONS WITH CANADA AND MEXICO--Table of Contents
 
        Subpart C--Shipments in Transit Through Canada or Mexico
 
Sec. 123.26  Transshipment of merchandise moving through Canada or Mexico.

    (a) General. Merchandise in transit proceeding under the provisions 
of this subpart may be transshipped from one conveyance to another in 
foreign territory. When transshipment requires the breaking of Customs 
seals, the breaking of the seals, transshipment and sealing of the 
conveyance or compartment to which the merchandise is transshipped shall 
be under the supervision of a Customs officer. He shall note his action 
on both the additional copy of the manifest presented to him, in 
accordance with Sec. 123.25(b), and on the original copy, which shall be 
returned to the person in charge of the conveyance to accompany the 
merchandise. Merchandise transshipped in foreign territory without 
customs supervision when Customs seals were broken shall be treated upon 
return to the United States as imported merchandise.
    (b) Storage awaiting transshipment. Merchandise moving under in-
transit manifests and Customs seals which is to be stored in foreign 
territory awaiting transshipment shall be checked into a storehouse by 
the Customs officer at the place of transshipment. It shall remain under 
Customs locks and seals until transshipment is completed under Customs 
supervision.
    (c) Manifests where contents broken up. When transshipment involves 
the breaking up of the in-transit contents of a conveyance or 
compartment, in such a manner as to require separate manifests for 
articles previously covered by a single manifest, the Customs officer 
supervising the transshipment shall take up the carrier's copy of the 
manifest and require the carrier to prepare a new manifest, in 
duplicate, for each conveyance to which the merchandise is transshipped. 
If there is to be further transshipment, an additional copy of each new 
manifest shall be presented by the carrier, and shall be returned to the 
person in charge of the carrier for delivery to the Customs officer at 
the point of further transshipment in accordance with Sec. 123.25(b). 
After the transshipment and sealing of the conveyances and compartments 
has been supervised and the new manifests certified the originals of the 
new manifests shall be returned to the carrier to accompany the 
merchandise to the point of reentry into the United States.

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