[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: 19CFR159.55]



[Page 235-236]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 159_LIQUIDATION OF DUTIES--Table of Contents

 

                   Subpart E_Suspension of Liquidation

 

Sec.  159.55  Possible prohibited food, drugs, or other articles.



    (a) Suspension of liquidation. The liquidation of each entry 

covering merchandise the subject of Sec.  12.1 of this chapter (which 

pertains to certain foods, drugs, cosmetics, economic poisons, hazardous 

substances, dangerous caustic or corrosive substances, and related 

items) shall be suspended until it is determined whether admission of 

the merchandise into the United States is permitted under the law.

    (b) Allowance for exportation or destruction. In any case where the 

admission of such merchandise into the



[[Page 236]]



United States is refused and the merchandise is exported under Customs 

supervision in accordance with Sec.  158.45(b) of this chapter, or 

destroyed under Customs supervision in accordance with Sec.  158.41 of 

this chapter, the merchandise is exempt from duty and any duties 

collected thereon shall be refunded.