Section

[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: 19CFR19.39]

[Page 364-366]

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. 19.39 Delivery for exportation.

(a) Delivery to land border locations--(1) Land border locations.

Land border location means an exit point (see Sec. 19.35(d)) from which

individuals depart to a contiguous country by vehicle or on foot by

bridge, tunnel, highway, walkway, or by ferry across a boundary lake or

river, but not including departure to a contiguous country by air or

sea. Deliveries from a duty-free store for exportation from such

locations shall be made to the purchaser only beyond the exit point,

except as specified in paragraph (a)(2) of this section.

(2) Delivery at or before exit point. Delivery of such merchandise

may be made at or before the exit point of any location approved by

Customs as of August 23, 1988. In such cases, delivery shall be done

under the physical supervision of a Customs officer, or in accordance

with established guidelines as required by Sec. 19.36(b) of this part.

The officer shall sign the sales ticket certifying exportation and

return it to the proprietor for retention in the files. The port

director may also require that the warehouse proprietor have the person

receiving the article sign the same copy to certify receipt.

(b) Delivery to seaport locations--(1) Seaport location. Seaport

location means an exit point (see Sec. 19.35(d)) from which

conditionally duty-free merchandise is delivered to departing

individuals for exportation by vessel of more than 5 net tons which is

departing directly from the Customs territory to touch and trade in a

foreign country. Deliveries for exportation from such locations may be

made only beyond the exit point, except as specified in paragraph (b)(2)

of this section.

(2) Delivery at or before exit point. Delivery of such merchandise

may be made at or before the exit point in the case of any locations

approved by Customs as of August 23, 1988. In such cases, delivery shall

be done under the physical supervision of a Customs officer, or in

accordance with established guidelines as required by Sec. 19.36(b) of

this part. The officer shall sign the sales ticket certifying

exportation and return it to the proprietor for retention in the files.

The port director may also require that the warehouse proprietor have

the person receiving the article sign the same copy to certify receipt.

point from which conditionally duty-free merchandise is delivered to

departing individuals for exportation on a scheduled, chartered, or

``for-hire'' airline. Delivery of conditionally duty-free merchandise to

be exported from such locations may be made by one of the following five

procedures:

(1) Delivery in sterile area. A sterile area is an area that is

within the airport and to which access is restricted to those passengers

departing from Customs territory. In such cases, delivery will be made

directly to the purchaser (or a family member or companion travelling

with the purchaser) for carrying aboard the aircraft. This method of

delivery is not authorized if there is any mixture in the sterile area

of individuals arriving from a foreign country, or individuals arriving

or departing on a domestic flight, with individuals departing for

foreign;

[[Page 365]]

(2) Passenger delivery. Merchandise may be delivered by the cartman

or duty-free store operator to the purchaser (or a family member or

companion travelling with the purchaser) at or beyond the exit point for

the flight. The port director may require the exit point to be delimited

by marking of its boundaries, or require proper supervision in

accordance with established guidelines as required by Sec. 19.36(b) of

this part, if needed for reasonable assurance that conditionally duty-

free merchandise will be exported with the purchaser or a family member

or companion.

(3) Aircraft delivery. The merchandise will be delivered by a

licensed cartman for lading as baggage directly on the aircraft on which

the passenger will depart. The airline will release the merchandise to

the purchaser when the aircraft has departed for its foreign

destination;

(4) Unit-load delivery. Merchandise may be sold to passengers

departing from the United States at a prior port of boarding on flights

proceeding to a foreign destination which are required to clear with

intermediate stops in the United States, provided that all of the

following conditions are met:

(i) Sales may be made only to passengers holding a through ticket on

the same flight, with no stopover privileges in the United States, to a

foreign destination;

(ii) Merchandise shall be placed on the aircraft on which the

passenger departs the United States for carriage as passenger baggage;

(iii) Merchandise shall be placed in a container sealed with Customs

seals. The sealed container(s) may be placed in the baggage compartment

or on the passenger deck of the aircraft. Containers stowed in baggage

compartments may, with Customs permission, be transferred to the

passenger deck at an intermediate or final stop in the United States.

The seal numbers shall be placed on the face of the aircraft general

declaration;

(iv) A lading manifest list, in duplicate, of conditionally duty-

free merchandise sold to passengers aboard the particular flight will be

prepared by the proprietor. An authorized airline representative will

sign for receipt, with one copy to be retained by the airline for

presentation to Customs as requested at the intermediate or final port,

and the duplicate copy to be returned to and retained by the proprietor

for record purposes;

(v) The seals shall not be broken nor shall any of the purchases be

delivered until the aircraft is secured for departure to its foreign

destination at the last port. In the event that the seals are broken

before that time, or the merchandise is not exported for any reason and

not returned to Customs custody, demand shall be made against the

importation and entry bond of the importer of record;

(5) Cancelled or aborted flights or no-show passengers--(i)

Cancelled or aborted flights. The proprietor shall, upon request, make

available to Customs the purchaser's name, the purchaser's airline

ticket number and the identity and quantity of the merchandise delivered

by the proprietor to the purchaser (if the merchandise was delivered to

the airline rather than the passenger, the name of the airline employee

to whom the merchandise was delivered), and the date and time of that

delivery in lieu of retrieving the merchandise for safekeeping until the

purchaser actually departs.

(ii) No-show passengers. A proprietor who delivers merchandise

directly to an airline for delivery to a passenger who does not board

the flight shall establish a procedure to obtain redelivery of that

merchandise from the airline.

(d) Lading manifest lists; certificate of exportation. The

proprietor shall retain copies of lading manifest lists and certificates

of lading for exportation in its files for not less than 5 years after

exportation by warehouse entry number or by unique identifier where

permitted by the port director (see Sec. 19.36(g)).

(e) Delivery method. Delivery of conditionally duty-free merchandise

to persons for exportation will be made by licensed cartmen or bonded

carriers under the procedures in subpart D, part 125, and Sec.

144.34(a), of this chapter, or under a local control system approved by

the port director wherein any discrepancy found in the merchandise will

be treated as if it occurred in the bonded warehouse.

[[Page 366]]

(f) Return of merchandise to stock. Whenever merchandise is

withdrawn under the sales ticket procedure of Sec. 144.37(h) of this

chapter, but is undeliverable or is rejected by the purchaser, the

merchandise may be returned to the duty-free store and the records,

including the sales ticket and sales ticket register, amended to reflect

the quantity returned to stock.

[T.D. 92-81, 57 FR 37698, Aug. 20, 1992, as amended by T.D. 97-19, 62 FR

15840, Apr. 3, 1997]

Container Stations

Source: Sections 19.40 through 19.49 issued by T.D. 72-68, 37 FR

4186, Feb. 29, 1972, unless otherwise noted.