[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: 19CFR158.42]



[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.  158.42  Abandonment by importer within 30 days after entry.



    Allowance in duties for merchandise abandoned to the Government in 

accordance with section 506(1), Tariff Act of 1930, as amended (19 

U.S.C. 1506(1)), shall be subject to the following conditions:

    (a) Minimum quantity to be abandoned. The merchandise being 

abandoned shall represent 5 percent or more of the total value of all 

the merchandise of the same class or kind entered in the invoice in 

which the merchandise being abandoned appears.

    (b) Application within 30 days. The importer shall file written 

notice of abandonment with the director of the port where the entry was 

filed within 30 days after the date of entry, or, in the case of 

examination packages, within 30 days after release, whether or not 

delivery is taken by the importer immediately after entry or release as 

the case may be.

    (c) Delivery of merchandise. Within the 30-day period set forth in 

paragraph (b) of this section, the importer shall deliver the abandoned 

merchandise to such place as the port director specifies, unless the 

port director is satisfied that the merchandise is so far destroyed as 

to be nondeliverable.

    (d) Identification of merchandise. The importer shall identify the 

abandoned merchandise with that described in the invoice used in making 

entry to the satisfaction of the port director, who shall make such 

examination as may be necessary to verify such identification.

    (e) Segregation and repacking. When repacking is necessary to 

segregate the abandoned merchandise from the remainder of the shipment, 

such repacking shall be done at the expense of the importer and under 

Customs supervision.



(Sec. 506, 46 Stat. 732, as amended; 19 U.S.C. 1506)