[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: 19CFR123.26]



[Page 661]

 

                        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 C_Shipments in Transit Through Canada or Mexico

 

Sec.  123.26  Transshipment of merchandise moving through Canada or 

Mexico.



    (a) General. Merchandise in transit proceeding under the provisions 

of this subpart may be transshipped from one conveyance to another in 

foreign territory. When transshipment requires the breaking of Customs 

seals, the breaking of the seals, transshipment and sealing of the 

conveyance or compartment to which the merchandise is transshipped shall 

be under the supervision of a Customs officer. He shall note his action 

on both the additional copy of the manifest presented to him, in 

accordance with Sec.  123.25(b), and on the original copy, which shall 

be returned to the person in charge of the conveyance to accompany the 

merchandise. Merchandise transshipped in foreign territory without 

customs supervision when Customs seals were broken shall be treated upon 

return to the United States as imported merchandise.

    (b) Storage awaiting transshipment. Merchandise moving under in-

transit manifests and Customs seals which is to be stored in foreign 

territory awaiting transshipment shall be checked into a storehouse by 

the Customs officer at the place of transshipment. It shall remain under 

Customs locks and seals until transshipment is completed under Customs 

supervision.

    (c) Manifests where contents broken up. When transshipment involves 

the breaking up of the in-transit contents of a conveyance or 

compartment, in such a manner as to require separate manifests for 

articles previously covered by a single manifest, the Customs officer 

supervising the transshipment shall take up the carrier's copy of the 

manifest and require the carrier to prepare a new manifest, in 

duplicate, for each conveyance to which the merchandise is transshipped. 

If there is to be further transshipment, an additional copy of each new 

manifest shall be presented by the carrier, and shall be returned to the 

person in charge of the carrier for delivery to the Customs officer at 

the point of further transshipment in accordance with Sec.  123.25(b). 

After the transshipment and sealing of the conveyances and compartments 

has been supervised and the new manifests certified the originals of the 

new manifests shall be returned to the carrier to accompany the 

merchandise to the point of reentry into the United States.