[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: 19CFR18.44] [Page 296] TITLE 19--CUSTOMS DUTIES CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 18--TRANSPORTATION IN BOND AND MERCHANDISE IN TRANSIT--Table of Contents Sec. 18.44 Abandonment of exportation. In the event that exportation is abandoned at any time after merchandise has been placed under cover of a TIR carnet, the carrier or agent shall deliver the carnet to the nearest customs office or to the Customs office at the port of origin for cancellation (see Sec. 114.26(c) of this chapter). When the carnet has been canceled, the carrier or agent may remove Customs seals or labels and unload the container (or heavy or bulky goods) or road vehicle without customs supervision. [T.D. 71-70, 36 FR 4489, Mar. 6, 1971]