[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: 19CFR123.28]



[Page 662]

 

                        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.  123.28  Merchandise remaining in or exported to Canada or Mexico.



    (a) In-transit status abandoned. When the in-transit status of 

merchandise transiting Canada or Mexico is abandoned and the merchandise 

is entered for consumption or other disposition in Canada or Mexico, the 

carrier shall send the in-transit seals and manifests to the port where 

the manifests were first filed with U.S. Customs, or in the case of 

trucks under subpart E, the port of exit, with an endorsement by the 

carrier's agent on each manifest showing that the merchandise was so 

entered. The carriers shall comply with the export control regulations, 

15 CFR part 370.

    (b) In-transit merchandise exported to Canada or Mexico. Merchandise 

to be exported to Canada or Mexico after moving in-transit through a 

contiguous country shall be treated as exported when it has passed 

through the last port of exit from the United States. This paragraph 

shall control whether or not the merchandise to be exported is domestic 

or foreign and whether or not it is exported with benefit of drawback. 

The manifest, shipper's export declaration, and the notice of 

exportation, if any, shall be filed at the last port of exit from the 

United States.