[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: 19CFR158.45]



[Page 224-225]

 

                        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.  158.45  Exportation of merchandise.



    (a) From continuous Customs custody. Merchandise in Customs custody 

for which entry has not been completed and merchandise which has 

remained in continuous Customs custody that is covered by a liquidated 

or unliquidated consumption entry may be exported under Customs 

supervision in accordance with Sec. Sec.  18.25 through 18.27 of this 

chapter, with refund of any duties that have been paid.

    (b) After release from Customs custody. Except as provided for in 

paragraphs (c) and (d) of this section, no refund or other allowance in 

duties shall be made



[[Page 225]]



because of the exportation of merchandise after its release from Customs 

custody unless a drawback of duties is expressly provided for by law 

(see part 191 of this chapter).

    (c) Prohibited merchandise. If merchandise has been regularly 

entered or withdrawn for consumption in good faith and is thereafter 

found to be prohibited entry under any law of the United States, it may 

be exported under Customs supervision in accordance with Sec. Sec.  

18.25 through 18.27 of this chapter, with refund of any duties that have 

been paid. In lieu of exportation, the merchandise may be destroyed in 

accordance with Sec.  158.41.

    (d) Not legally marked merchandise. When merchandise found to be not 

legally marked is exported or destroyed under Customs supervision after 

once having been released from Customs custody, as provided for in 

section 304(f), Tariff Act of 1930, as amended (19 U.S.C. 1304(f)), such 

exportation or destruction shall not exempt such merchandise from the 

payment of duties other than the marking duties.



(Sec. 558, 46 Stat. 744, as amended; 19 U.S.C. 1558; R.S. 251, as 

amended, sec. 624, 46 Stat. 759 (19 U.S.C. 66, 1624))



[T.D. 72-258, 37 FR 20171, Sept. 27, 1972, as amended by T.D. 83-212, 48 

FR 46771, Oct. 14, 1983; T.D. 90-51, 55 FR 28191, July 10, 1990]