[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 109-110]

 

                        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 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



[[Page 110]]



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]