[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: 19CFR144.1]



[Page 69]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 144_WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of 

Contents

 

                      Subpart A_General Provisions

 

Sec.  144.1  Merchandise eligible for warehousing.





    (a) Types of merchandise. Any merchandise subject to duty may be 

entered for warehousing except for perishable merchandise and explosive 

substances (other than firecrackers). Dangerous and highly flammable 

merchandise, though not classified as explosive, shall not be entered 

for warehouse without the written consent of the insurance company 

insuring the warehouse in which the merchandise is to be stored.

    (b) [Reserved]

    (c) Merchandise previously entered. If merchandise has been entered 

under other than a warehouse entry and has remained in continuous 

Customs custody, a warehouse entry may be substituted for the previous 

entry. If estimated duties were deposited with the superseded previous 

entry, that entry shall be liquidated for refund of the estimated duties 

without awaiting liquidation of the warehouse entry. All copies of the 

warehouse entry shall bear the following notation: This entry is in 

substitution of ------------------------; entry No. ------------, dated 

------------------------.



[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 82-204, 47 

FR 49376, Nov. 1, 1982; T.D. 84-149, 49 FR 28699, July 16, 1984]