[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: 19CFR142.28]



[Page 54-55]

 

                        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 C_Special Permit for Immediate Delivery

 

Sec.  142.28  Withdrawal or entry summary not required for prohibited 

merchandise.



    (a) Exportation or destruction of prohibited merchandise. If 

merchandise released under a special permit for immediate delivery later 

is found to be prohibited, the port director shall demand its recall in 

accordance with Sec.  141.113 of this chapter (applicable to the recall 

of merchandise released from Customs custody), and withdrawal or entry 

summary documentation and the deposit of estimated duties, if any, shall 

not be required provided:

    (1) The merchandise is exported or destroyed under Customs 

supervision within the time limit for entry specified in Sec.  142.23, 

or

    (2) An entry for exportation or for transportation and exportation 

on Customs form 7512, or an application to destroy the merchandise, is 

made within the specified time limit, and the exportation or destruction 

is accomplished promptly.

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

destruction of prohibited merchandise required by paragraph (a) of this 

section shall be under the same procedures as exportation or destruction 

of prohibited merchandise covered by a consumption entry with remission 

or refund of duties. See Sec. Sec.  158.41 and 158.45(c) of this 

chapter.

    (c) Notation on exportation entry. An entry for exportation or for 

transportation and exportation of prohibited merchandise for which no 

entry summary for consumption has been filed



[[Page 55]]



shall be stamped or imprinted conspicuously with the legend:



              Prohibited Merchandise, No Other Entry Filed