[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: 19CFR123.81]



[Page 672]

 

                        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 I_Miscellaneous Provisions

 

Sec.  123.81  Merchandise found in building on the boundary.





    When any merchandise on which the duty has not been paid or which 

was imported contrary to law is found in any building upon or within 10 

feet of the boundary line between the United States and Canada or 

Mexico, such merchandise shall be seized and a report of the facts shall 

be made to the Commissioner. With his approval the building or that 

portion thereof which is within the United States shall be taken down or 

removed. The provisions of subpart B of part 162, of this chapter shall 

be applicable to the search of any such building.



[T.D. 70-121, 35 FR 8215, May 26, 1970, as amended by T.D. 72-211, 37 FR 

16487, Aug. 15, 1972. Redesignated by T.D. 99-2, 64 FR 31, Jan. 4, 1999]