[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: 19CFR159.7]



[Page 228]

 

                        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 A_General Provisions

 

Sec.  159.7  Rewarehouse entries.



    The liquidation of the original warehouse entry shall be followed in 

determining the liability for duties on a rewarehouse entry, except in 

the following cases:

    (a) Merchandise excluded from liquidation of original warehouse 

entry. When any of the following types of merchandise are withdrawn from 

warehouse for transportation to another port, they shall be excluded 

from the liquidation of the original warehouse entry, and the liability 

for duties shall be determined by a liquidation of the rewarehouse entry 

made at the port where the merchandise is withdrawn for consumption or 

for exportation:

    (1) Alcoholic beverages provided for in headings 2203 through 2208, 

Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 

1202), and subject to internal revenue taxes;

    (2) Cigars, cigarettes, and cigarette papers and tubes subject to 

internal revenue taxes;

    (3) Tariff-rate quota merchandise; and

    (4) Wool or hair subject to duty at a rate per clean kilogram under 

Chapter 51, HTSUS.

    (b) Reliquidation required by change in rate. When a rate of Customs 

duty or tax is changed by an act of Congress or a proclamation of the 

President, any necessary reliquidation of Customs duty or tax on 

merchandise covered by a rewarehouse entry which may be required by 

reason of the change in rate shall be made at the port where the 

merchandise is held in Customs custody on the effective date of the 

change.

    (c) Shortage, irregular delivery, nondelivery, and other cases. In 

cases involving shortage, irregular delivery, or nondelivery under the 

original warehouse withdrawal for transportation, or in other cases when 

the port director of the port where the merchandise is entered for 

rewarehouse is of the opinion that circumstances make it inadvisable to 

follow the liquidation of the original warehouse entry, he shall make an 

appropriate adjustment in the amount of duties to be assessed under the 

rewarehouse entry.



[T.D. 73-175, 38 FR 17482, July 2, 1973, as amended by T.D. 89-1, 53 FR 

51270, Dec. 21, 1988; T.D. 90-78, 55 FR 40168, Oct. 2, 1990]