[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: 19CFR148.37]



[Page 146]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 148_PERSONAL DECLARATIONS AND EXEMPTIONS--Table of Contents

 

              Subpart D_Exemptions for Returning Residents

 

Sec.  148.37  Replacement of unsatisfactory articles acquired abroad.



    (a) Free entry of replacement articles. An article furnished by a 

foreign supplier to replace a like article of comparable value 

previously exempted from duty under the $400, $600, or $1,200 exemptions 

for articles acquired abroad shall be allowed free entry if the original 

article is found by the importer to be unsatisfactory and the procedures 

provided by paragraph (b) of this section are followed. In any case in 

which the importer has failed to follow these procedures, the port 

director may allow free entry of the replacement article if he is 

satisfied that the unsatisfactory article was timely exported and that 

the failure to comply with the procedures of paragraph (b) of this 

section was due to inadvertence or lack of experience in Customs matters 

and was without willful intent to avoid Customs supervision.

    (b) Procedure for replacement. Any article previously exempted from 

duty under the $400, $600, or $1,200 exemptions found by the importer to 

be unsatisfactory shall be returned to Customs custody and exported 

under Customs supervision at the expense of the importer within 60 days 

after its importation. A certificate of registration on Customs Form 

4455 shall be issued to the importer with instructions as to its use 

when the unsatisfactory article is exported for replacement under the 

provisions of subheading 9804.00.75, Harmonized Tariff Schedule of the 

United States.

    (c) Articles found damaged upon declaration. The requirement that 

the original article be exported under Customs supervision does not 

apply when a duplicate article is furnished by a foreign supplier as a 

replacement for an article declared for entry under the $400, $600, or 

$1,200 exemption and found by the Customs inspector or other examining 

officer to be so damaged as to constitute a nonimportation (Sec.  158.11 

of this chapter). In such a case, Customs Form 4455 shall be issued to 

the importer at the time the determination of nonimportation is made and 

the duplicate replacement shall be considered to have been acquired 

abroad for the purposes of the $400, $600, or $1,200 exemption 

provision, provided no charge is made to the importer for the duplicate 

replacement.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 86-118, 51 FR 

22516, June 20, 1986; T.D. 89-1, 53 FR 51264, Dec. 21, 1988; T.D. 97-75, 

62 FR 46442, Sept. 3, 1997]