[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR10.38]

[Page 106-107]
 
                        TITLE 19--CUSTOMS DUTIES
 
   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 
              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
 
PART 10_ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.
--Table of Contents
 
                      Subpart A_General Provisions
 
Sec. 10.38  Exportation.

    (a) Articles entered under chapter 98, subchapter XIII, Harmonized 
Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202) may be 
exported at the port of entry or at another port. An application on 
Customs Form 3495 shall be filed in duplicate with the port director a 
sufficient length of time in advance of exportation to permit the 
examination and identification of the articles if circumstances warrant 
such action and, in such event, the applicant shall be notified on a 
copy of Customs Form 3495 where the articles are to be sent for 
identification. If a carnet was used for entry purposes, the 
reexportation voucher of the carnet shall be filed, in addition to 
Customs Form 3495, and the carnet shall be presented for certification.
    (b) All expenses in connection with the delivery of the articles for 
examination, the cording and sealing of such articles, and their 
transfer for exportation shall be paid by the parties in interest.
    (c) If exportation is to be made at a port other than the one at 
which the merchandise was entered, the application on Customs Form 3495 
shall be

[[Page 107]]

filed in triplicate. There shall also be filed with the application a 
certified copy of the import entry or a certified copy of the invoice 
used on entry.
    (d) If the goods are examined at one port and are to be exported 
from another port, they shall be forwarded to the port of exportation 
under a transportation and exportation entry. In such cases Customs Form 
3495 shall be filed in triplicate. Articles entered under a carnet shall 
not be examined elsewhere than at the port from which they are to be 
exported.
    (e) If the articles are to be exported by mail or parcel post, the 
package containing the articles must be mailed under Customs supervision 
after examination. Waiver of the right to withdraw the package from the 
mails shall be endorsed on each package to be so exported and signed by 
the exporter.
    (f) Whenever the circumstances warrant, and occasionally in any 
event, port directors shall cause the fact of exportation to be verified 
by the Office of Enforcement in harmony with the procedures provided for 
in Sec. Sec. 18.7 and 191.61 of this chapter.
    (g) Upon the presentation of satisfactory evidence to the director 
of the port at which samples were entered under subheading 9813.00.20, 
HTSUS, or professional equipment or tools of trade were entered under 
subheading 9813.00.50, HTSUS, that such articles cannot be exported for 
the reason that they have been seized (other than by seizure at the suit 
of private persons), the requirement of exportation shall be suspended 
for the duration of the seizure. The articles shall be exported promptly 
after release from seizure.

[28 FR 14663, Dec. 31, 1963, as amended by T.D. 69-146, 34 FR 9799, June 
25, 1969; T.D. 83-212, 48 FR 46771, Oct. 14, 1983; T.D. 84-213, 49 FR 
41165, Oct. 19, 1984; T.D. 89-1, 53 FR 51249, Dec. 21, 1988; T.D. 91-77, 
56 FR 46114, Sept. 10, 1991; T.D. 98-16, 63 FR 11004, Mar. 5, 1998]