[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: 19CFR123.81]

[Page 615]
 
                        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 I--Miscellaneous Provisions
 
Sec. 123.81  Merchandise found in building on the boundary.


    When any merchandise on which the duty has not been paid or which 
was imported contrary to law is found in any building upon or within 10 
feet of the boundary line between the United States and Canada or 
Mexico, such merchandise shall be seized and a report of the facts shall 
be made to the Commissioner. With his approval the building or that 
portion thereof which is within the United States shall be taken down or 
removed. The provisions of subpart B of part 162, of this chapter shall 
be applicable to the search of any such building.

[T.D. 70-121, 35 FR 8215, May 26, 1970, as amended by T.D. 72-211, 37 FR 
16487, Aug. 15, 1972. Redesignated by T.D. 99-2, 64 FR 31, Jan. 4, 1999]