[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: 19CFR114.34]



[Page 567-568]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 114_CARNETS--Table of Contents

 

                         Subpart D_Miscellaneous

 

Sec.  114.34  Cancellation of erroneous charges.



    (a) TIR carnet. When it is determined that liquidated damages 

assessed or paid for any shortage, irregular delivery, or nondelivery of 

merchandise covered by a TIR carnet did not in fact accrue, the 

liquidated damages shall be cancelled by the port director and, if paid, 

refunded, as provided by Sec.  18.8 of this chapter.

    (b) A.T.A. or TECRO/AIT carnet. When it is determined that 

liquidated damages assessed or paid for failure to properly reexport or 

destroy merchandise temporarily imported under cover of an A.T.A. or 

TECRO/AIT carnet did



[[Page 568]]



not in fact accrue, the liquidated damages shall be cancelled by the 

port director and, if paid, refunded as provided by Sec.  10.39 of this 

chapter.

    (c) Determination dependent upon a construction of law. When the 

determination of whether or not the charge was erroneously made depends 

upon a construction of law, the charge shall not be cancelled without 

the approval of the Commissioner of Customs, unless there is in force a 

ruling by the Commissioner of Customs decisive of the issue.



[T.D. 74-227, 39 FR 32023, Sept. 4, 1974, as amended by T.D. 82-116, 47 

FR 27262, June 24, 1982; T.D. 98-10, 63 FR 4168, Jan. 28, 1998; T.D. 00-

57, 65 FR 53575, Sept. 5, 2000]