[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: 19CFR143.11]



[Page 61-62]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 143_SPECIAL ENTRY PROCEDURES--Table of Contents

 

                      Subpart B_Appraisement Entry

 

Sec.  143.11  Merchandise eligible for appraisement entry.





    (a) Without Commissioner's approval. An application for entry by 

appraisement may be approved by the port director without securing the 

approval of the Commissioner of Customs for any of the following 

merchandise:

    (1) Merchandise damaged on the voyage of importation, by fire or 

through marine casualty or any other cause, without fault on the part of 

the shipper;

    (2) Merchandise recovered from a wrecked or stranded vessel;

    (3) Household effects used abroad and personal effects, not imported 

in pursuance of a purchase or agreement for purchase and not intended 

for sale;

    (4) Articles sent by persons in foreign countries as gifts to 

persons in the United States;

    (5) Tools of trade of a person arriving in the United States;

    (6) Personal effects of citizens of the United States who have died 

in a foreign country; and

    (7) Any of the following articles, which are deemed in accordance 

with section 498(a)(10), Tariff Act of 1930, as amended (19 U.S.C. 

1498(a)(10)), to be articles the value of which cannot be declared:

    (i) Articles which are secondhand;

    (ii) Articles which have become deteriorated or damaged before 

importation otherwise than as specified in paragraph (a)(1) of this 

section;

    (iii) Articles which are not the subject of a commercial 

transaction; and

    (iv) So-called overages or dock accumulations which cannot be 

identified with any particular shipment.

    (b) With Commissioner's approval. Entry by appraisement for 

merchandise not provided for in paragraph (a) of this section shall be 

allowed only with the approval of the Commissioner of Customs. Each 

request for such approval shall be filed in triplicate with



[[Page 62]]



the port director and shall state in detail the reasons for the request 

for entry by appraisement.

    (c) Merchandise not eligible. An application for an entry by 

appraisement shall not be approved after the merchandise has been 

appraised or released from Customs custody, nor for damaged merchandise 

when the damage occurs after importation.