[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR19.38]



[Page 364]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 19_CUSTOMS WAREHOUSES, CONTAINER STATIONS AND CONTROL OF MERCHANDISE THEREIN--Table of Contents

 

Sec.  19.38  Supervision of exportation.



    (a) Sales ticket withdrawals. Conditionally duty-free merchandise 

withdrawn under the sales ticket procedure for exportation shall be 

exported only under Customs supervision as provided in this section and 

Sec.  19.39 of this part. General Customs supervision shall be exercised 

as provided in Sec.  19.4 of this part and Sec.  101.2(c) of this 

chapter, and may consist of spot checks of exportation transactions, 

examination of articles being exported, and audits of the proprietor's 

records.

    (b) Supervision of ATF bonded exports. Customs officers may conduct 

general supervision of exportations of cigarettes and cigars from ATF 

export bonded warehouses (see 27 CFR part 290) in conjunction with 

exportation from duty-free stores.



[T.D. 92-81, 57 FR 37698, Aug. 20, 1992, as amended by T.D. 98-22, 63 FR 

11825, Mar. 11, 1998]