[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: 19CFR147.43]

[Page 133]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 147--TRADE FAIRS--Table of Contents
 
          Subpart E--Disposition of Articles Entered for Fairs
 
Sec. 147.43  Entry under the Customs laws.

    (a) Payment of duties and taxes. Any applicable duties and internal 
revenue taxes on any article entered under any provision of the Customs 
laws must be paid on such article in its condition and quantity, and at 
the rate in effect, at the time of such entry.
    (b) Person to make entry. Entry of merchandise under the Customs 
laws from a fair may be made in the name of any person duly authorized 
in writing by the fair operator to make such entry.