[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: 19CFR158.45]

[Page 224-225]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 158--RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED--Table of Contents
 
        Subpart D--Destroyed, Abandoned, or Exported Merchandise
 
Sec. 158.45  Exportation of merchandise.

    (a) From continuous Customs custody. Merchandise in Customs custody 
for which entry has not been completed and merchandise which has 
remained in continuous Customs custody that is covered by a liquidated 
or unliquidated consumption entry may be exported under Customs 
supervision in accordance with Secs. 18.25 through 18.27 of this 
chapter, with refund of any duties that have been paid.
    (b) After release from Customs custody. Except as provided for in 
paragraphs (c) and (d) of this section, no refund or other allowance in 
duties shall be made because of the exportation of merchandise after its 
release from Customs custody unless a drawback of duties is expressly 
provided for by law (see part 191 of this chapter).
    (c) Prohibited merchandise. If merchandise has been regularly 
entered or withdrawn for consumption in good faith and is thereafter 
found to be prohibited entry under any law of the United States, it may 
be exported under Customs supervision in accordance with Secs. 18.25 
through 18.27 of this chapter, with refund of any duties that have been 
paid. In lieu of exportation, the merchandise may be destroyed in 
accordance with Sec. 158.41.

[[Page 225]]

    (d) Not legally marked merchandise. When merchandise found to be not 
legally marked is exported or destroyed under Customs supervision after 
once having been released from Customs custody, as provided for in 
section 304(f), Tariff Act of 1930, as amended (19 U.S.C. 1304(f)), such 
exportation or destruction shall not exempt such merchandise from the 
payment of duties other than the marking duties.

(Sec. 558, 46 Stat. 744, as amended; 19 U.S.C. 1558; R.S. 251, as 
amended, sec. 624, 46 Stat. 759 (19 U.S.C. 66, 1624))

[T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by T.D. 83-212, 48 
FR 46771, Oct. 14, 1983; T.D. 90-51, 55 FR 28191, July 10, 1990]