[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: 19CFR158.41]



[Page 223]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 158_RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR 

EXPORTED--Table of Contents

 

         Subpart D_Destroyed, Abandoned, or Exported Merchandise

 

Sec.  158.41  Destruction of prohibited merchandise.





    Merchandise regularly entered or withdrawn for consumption in good 

faith and denied admission into the United States by any Government 

agency after its release from Customs custody, pursuant to a law or 

regulation in force on the date of entry or withdrawal for consumption, 

may be destroyed under Government supervision. In such case, the 

destroyed merchandise is exempt from duty and any duties collected 

thereon shall be refunded. In lieu of destruction, the merchandise may 

be exported under Customs supervision in accordance with Sec.  

158.45(c).



(Sec. 558(a), 46 Stat. 744, as amended; 19 U.S.C. 1558(a))