[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: 19CFR123.11]



[Page 656-657]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 123_CUSTOMS RELATIONS WITH CANADA AND MEXICO--Table of Contents

 

                     Subpart B_International Traffic

 

Sec.  123.11  Supplies on international trains.





    (a) Articles acquired abroad. Articles subject to internal revenue 

tax and other merchandise acquired abroad constituting supplies arriving 

on international trains crossing and recrossing the boundary line, for 

which the train crew elects not to file an inventory as provided for in 

paragraph (b) of this section, shall be subject to duty and tax unless 

locked or sealed in a separate compartment or locker upon arrival, and 

the lock or seal remains unbroken until the train departs from the 

United States at the final port of exit.

    (b) Inventory procedure. Supplies acquired abroad for which internal 

revenue stamps are not required may be used in the United States under 

the following procedure:

    (1) Port of arrival. An inventory executed in duplicate consisting 

of an itemized list showing the kind and quantity of each class of 

supplies on hand in the car with space for a parallel column in which to 

show at the port of exit the quantity used, shall be certified by the 

person in charge of the car and furnished to the Customs officer upon 

arrival. The Customs officer shall certify the correctness of both 

copies of the inventory, return the original to the person in charge of 

the car and retain the duplicate, or forward it to the port of exit if 

this differs from the port of arrival.

    (2) Port of exit. Upon arrival at the port of exit, the inventory 

returned at the port of arrival to the person in charge of the car shall 

be submitted to the Customs officer after completion by showing the 

quantity of each item used in the United States, and being certified by 

the person in charge of the



[[Page 657]]



car. Entries must be filed and applicable duties and taxes paid at the 

port of exit on the quantity of supplies consumed in the United States.

    (c) Supplies purchased in the United States. Supplies purchased in 

the United States shall be passed free of duty without inventory or 

entry.