[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: 19CFR144.28]



[Page 72]

 

                        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 C_Transfer of Right To Withdraw Merchandise from Warehouse

 

Sec.  144.28  Protest by transferee.



    (a) Entries on or after January 12, 1971. A transferee of 

merchandise entered for warehouse on or after January 12, 1971, shall 

have the right to file a protest under section 514, Tariff Act of 1930, 

as amended (19 U.S.C. 1514), to the same extent that such right would 

have been available to the transferor.

    (b) Entries prior to January 12, 1971. A transferee of merchandise 

entered for warehouse prior to January 12, 1971, shall have no right to 

file a protest, except under the conditions set forth in section 557(b), 

Tariff Act of 1930, as amended (19 U.S.C. 1557(b)), prior to the 

amendments made thereto by Pub. L. 91-685, effective January 12, 1971 

(T.D. 71-55).