[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR142.28]

[Page 54-55]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 142--ENTRY PROCESS--Table of Contents
 
            Subpart C--Special Permit for Immediate Delivery
 
Sec. 142.28  Withdrawal or entry summary not required for prohibited merchandise.

    (a) Exportation or destruction of prohibited merchandise. If 
merchandise released under a special permit for immediate delivery later 
is found to be prohibited, the port director shall demand its recall in 
accordance with Sec. 141.113 of this chapter (applicable to the recall 
of merchandise released from Customs custody), and withdrawal or entry 
summary documentation and the deposit of estimated duties, if any, shall 
not be required provided:
    (1) The merchandise is exported or destroyed under Customs 
supervision within the time limit for entry specified in Sec. 142.23, or

[[Page 55]]

    (2) An entry for exportation or for transportation and exportation 
on Customs form 7512, or an application to destroy the merchandise, is 
made within the specified time limit, and the exportation or destruction 
is accomplished promptly.
    (b) Procedures for exportation or destruction. The exportation or 
destruction of prohibited merchandise required by paragraph (a) of this 
section shall be under the same procedures as exportation or destruction 
of prohibited merchandise covered by a consumption entry with remission 
or refund of duties. See Secs. 158.41 and 158.45(c) of this chapter.
    (c) Notation on exportation entry. An entry for exportation or for 
transportation and exportation of prohibited merchandise for which no 
entry summary for consumption has been filed shall be stamped or 
imprinted conspicuously with the legend:

              Prohibited Merchandise, No Other Entry Filed