[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: 19CFR147.43]



[Page 133]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 147_TRADE FAIRS--Table of Contents

 

           Subpart E_Disposition of Articles Entered for Fairs

 

Sec.  147.43  Entry under the Customs laws.



    (a) Payment of duties and taxes. Any applicable duties and internal 

revenue taxes on any article entered under any provision of the Customs 

laws must be paid on such article in its condition and quantity, and at 

the rate in effect, at the time of such entry.

    (b) Person to make entry. Entry of merchandise under the Customs 

laws from a fair may be made in the name of any person duly authorized 

in writing by the fair operator to make such entry.