[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: 19CFR144.38]



[Page 77-78]

 

                        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.  144.38  Withdrawal for consumption.



    (a) Form. Withdrawals for consumption of merchandise in bonded 

warehouses shall be filed on Customs Form 7501, in triplicate, and shall 

contain all



[[Page 78]]



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

chapter.

    (b) Withdrawal for exportation to Canada or Mexico. A withdrawal for 

exportation to Canada or Mexico or for entry into a duty-deferral 

program in Canada or Mexico is considered a withdrawal for consumption 

pursuant to Sec.  181.53 of this chapter.

    (c) Information to be shown on withdrawal. Each withdrawal shall 

show all information for which spaces are provided on the withdrawal 

form, and shall also show the separate value of each package and the 

total dutiable value of the merchandise being withdrawn. In the case of 

merchandise in packages which are uniform in kind, quantity, value, and 

duty, the number of each package to be withdrawn need not be shown on 

the withdrawal if the lowest and highest numbers in the number series of 

such packages are shown. In the case of merchandise subject to quota, or 

textiles and textile products subject to levels of restraint, the 

description shall reflect any correction thereof reported after the 

filing of the warehouse entry. Additionally, on each withdrawal of 

cigars, cigarettes, or cigarette papers or tubes subject to internal 

revenue tax, the statement for tax purposes required by Sec.  275.81 of 

the regulations of the Internal Revenue Service (26 CFR Sec.  275.81) 

shall be made on the withdrawal form.

    (d) Deposit of estimated duties. Estimated duties on the merchandise 

being withdrawn shall be deposited in accordance with subpart G of part 

141 of this chapter. The port director may increase or decrease the 

amount of estimated duties to be deposited on the final withdrawal to 

bring the aggregate amount of duties deposited into balance with the 

amount which he estimates will be finally due upon liquidation.

    (e) Permit for release of merchandise. When the duties and other 

charges have been paid, and all other requirements of law and 

regulations have been met, a permit on Customs Form 7501 shall be issued 

and delivered to the person making the warehouse withdrawal.

    (f) Textiles and textile products. Textiles and textile products 

subject to quota, visa or export license requirements in their condition 

at the time of importation may not be withdrawn from warehouse for 

consumption if during the warehouse period there has been a change by 

manipulation or other means:

    (1) In the country of origin of the merchandise as defined by Sec.  

102.21 or Sec.  102.22 of this chapter, as applicable,

    (2) To exempt from quota or visa or export license requirements 

other than a change brought about by statute, treaty, executive order or 

Presidential proclamation, or

    (3) From one textile category to another textile category.



[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. 74-114, 39 FR 12095, Apr. 3, 1974; T.D. 78-

329, 43 FR 43455, Sept. 26, 1978; T.D. 82-204, 47 FR 49376, Nov. 1, 

1982; T.D. 84-171, 49 FR 31253, Aug. 3, 1984; T.D. 85-38, 50 FR 8723, 

Mar. 5, 1985; T.D. 95-81, 60 FR 52296, Oct. 6, 1995; T.D. 96-14, 61 FR 

2911, Jan. 30, 1996; CBP Dec. 05-32, 70 FR 58016, Oct. 5, 2005]