[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR142.18]



[Page 50]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 142_ENTRY PROCESS--Table of Contents

 

                  Subpart B_Entry Summary Documentation

 

Sec.  142.18  Entry summary not required for prohibited merchandise.



    (a) Exportation or destruction of prohibited merchandise. If 

merchandise released at time of entry is later found to be prohibited, 

the port director shall demand its return to Customs custody in 

accordance with Sec.  141.113 of this chapter, and an entry summary and 

the deposit of estimated duties, if any, shall not be required provided:

    (1) An entry for exportation, Customs Form 7512, or an application 

to destroy the merchandise under Customs supervision is made within 10 

days after the time of entry, and the exportation or destruction is 

accomplished promptly, or

    (2) An entry for transportation and exportation, Customs Form 7512, 

is made within 10 days after the time of entry and domestic carriage of 

the merchandise does not conflict with the requirements of another 

Federal agency.

    (b) Procedures for exportation or destruction. The exportation or 

destruction of prohibited merchandise as required by paragraph (a) shall 

be in accordance with Sec. Sec.  158.41 and 158.45(c) of this chapter.