[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: 19CFR144.37]



[Page 76-77]

 

                        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 D_Withdrawals from Warehouse

 

Sec.  144.37  Withdrawal for exportation.



    (a) Form. A withdrawal for either direct or indirect exportation 

shall be filed on Customs Form 7512 (Transportation Entry and Manifest 

of Goods Subject to Customs Inspection and Permit) in 5 copies or on 

Customs Form 7501 in 3 copies for merchandise being exported under cover 

of a TIR carnet. Customs Form 7512 or Customs Form 7501 shall contain 

all of the statistical information as provided in Sec.  141.61(e) of 

this chapter. The port director may require an extra copy or copies of 

Customs Form 7512 or 7501 for use in connection with the delivery of 

merchandise to the carrier.

    (b) Procedure for indirect exportation--(1) Forwarding. Merchandise 

withdrawn for indirect exportation (transportation and exportation) 

shall be forwarded to the port of exportation in accordance with the 

general provisions for transportation in bond (Sec. Sec.  18.1--18.8 of 

this chapter).

    (2) Splitting of shipments. If any part of a shipment is not 

exported or if a shipment is divided at the port of exportation, 

extracts in duplicate from the manifest on file in the customhouse shall 

be made on Customs Form 7512 for each portion, one copy to be sent to 

the discharging inspector and the other to the lading inspector to be 

used as report of exportation. The splitting up for exportation of 

shipments arriving under warehouse withdrawals for indirect exportation 

shall be permitted only when various portions of a shipment are destined 

to different destinations, when the export vessel cannot properly 

accommodate the entire quantity, or in other similar circumstances. In 

the case of merchandise moving under cover of a TIR carnet, if the 

merchandise is not to be exported or if the shipment is to be divided, 

appropriate entry shall be required and the carnet discharged. The 

provisions of Sec. Sec.  18.23 and 18.24 of this chapter concerning 

change of destination or retention of merchandise on the dock shall also 

be followed in applicable cases.

    (3) Conversion to withdrawal for consumption. A withdrawal for 

indirect exportation may be converted to a withdrawal for consumption 

upon request to the director of the port where the withdrawal for 

indirect exportation was made.

    (c) Exportation by mail. Merchandise may be withdrawn from warehouse 

for exportation by mail in accordance with the provisions of subpart F 

of part 145 of this chapter.

    (d) Marks on packages. The exportation shall be made under the 

original marks of importation. Port marks may be added by authority of 

the port director under Customs supervision. The original and port marks 

shall appear in all Customs papers pertaining to the exportation.

    (e) Weight, gauge, or measure. Merchandise in bulk and packaged 

articles which are customarily bought and sold by weight, gauge, or 

measure may be withdrawn for exportation or transportation only at the 

actual quantities ascertained at the time of the original entry for 

warehouse, except as otherwise provided for by law. In any case, the 

port director may require a special report of weight, gauge, or measure 

of the merchandise being exported if he deems it necessary.



[[Page 77]]



    (f) Merchandise not laden. Merchandise withdrawn for exportation but 

not laden shall be sent to general order unless other disposition is 

prescribed by the port director.

    (g) Exportation at a foreign trade zone. Merchandise may be 

withdrawn for exportation at a foreign trade zone in the same or at a 

different port. The merchandise will be considered exported upon 

admission to a zone in zone-restricted status, as provided in Sec.  

146.44(c) of this chapter.

    (h) Class 9 warehouse withdrawals for exportation--(1) Applicability 

of sales ticket procedure. Merchandise in a Class 9 warehouse (duty-free 

store) may be withdrawn for any of the purposes set forth in this 

subpart. However, only conditionally duty-free merchandise in a Class 9 

warehouse intended for exportation or for delivery to persons and 

organizations set forth in subpart I, part 148, of this chapter, will be 

eligible for withdrawal under the sales ticket procedure specified in 

this paragraph.

    (2) Sales ticket content and handling. Sales ticket withdrawals 

shall be made only under a blanket permit to withdraw (see Sec.  19.6(d) 

of this chapter) and the sales ticket shall serve as the equivalent of 

the supplementary withdrawal. A sales ticket is an invoice of the 

proprietor's design which will include:

    (i) Serial number and date of preparation of each ticket;

    (ii) Warehouse entry number or specific identifier, if approved by 

the port director;

    (iii) Quantity of goods sold;

    (iv) Brief description of the articles including the size of 

bottles;

    (v) The full name and address of the purchaser. However, the port 

director may waive the address requirement for all merchandise except 

for alcoholic beverages in quantities in excess of 4 liters and 

cigarettes in quantities in excess of 3 cartons. Also, the address 

requirement is not applicable with respect to purchasers at airport 

duty-free enterprises; and

    (vi) A statement on the original copy (purchaser's copy) of the 

effect that goods purchased in a duty-free store will be subject to duty 

and/or tax with personal exemption if returned to the United States. At 

the time of purchase, the sales ticket, in triplicate, shall be made out 

in the name of the purchaser. One copy shall be retained by the 

proprietor. A permit file copy will be attached to the parcel containing 

the articles, and the original given to the purchaser. Additional copies 

may be retained by the proprietor.

    (3) Sales ticket register. In addition to the records required in 

Sec.  19.12(a) of this chapter, Class 9 warehouse proprietors shall 

maintain a sales ticket register or similar accounting record for each 

warehouse entry. The sales ticket register of the proprietor shall 

include the following information:

    (i) Warehouse entry number;

    (ii) Specific identifier, if applicable;

    (iii) Sales ticket date and number;

    (iv) Description;

    (v) Quantity; and

    (vi) Current balance.



As each warehouse entry is closed out, the warehouse proprietor shall 

verify the sales ticket register total with the amount withdrawn so as 

to account for all merchandise so withdrawn and certify on the register 

that all the goods have been exported or sold to qualifying persons and 

organizations under part 148 of this chapter. The sales ticket register 

shall be included in the permit file folder with or in lieu of the 

blanket permit summary, as provided in Sec.  19.6(d)(5) of this chapter. 

A copy of all sales tickets shall be retained by the proprietor for not 

less than 5 years after the date of the last sales ticket in the entry. 

In lieu of placing a copy of sales tickets in each permit file folder, 

the warehouse proprietor may keep all sales tickets in a readily 

retrievable manner in a separate file.



[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38 

FR 30883, Nov. 8, 1973; T.D. 80-142, 45 FR 36383, May 30, 1980; T.D. 84-

212, 49 FR 39047, Oct. 3, 1984; T.D. 86-16, 51 FR 5064, Feb. 11, 1986; 

T.D. 92-81, 57 FR 37701, Aug. 20, 1992; T.D. 95-81, 60 FR 52295, 52296, 

Oct. 6, 1995; T.D. 97-19, 62 FR 15842, Apr. 3, 1997; T.D. 99-64, 64 FR 

43266, Aug. 10, 1999; T.D. 00-22, 65 FR 16518, Mar. 29, 2000]