[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR132.5]

[Page 695]
 
                        TITLE 19--CUSTOMS DUTIES
 
   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 
              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY
 
PART 132_QUOTAS--Table of Contents
 
                      Subpart A_General Provisions
 
Sec.  132.5  Merchandise imported in excess of quota quantities.

    (a) Absolute quota merchandise. Absolute quota merchandise imported 
in excess of the quantity admissible under the applicable quota must be 
disposed of in accordance with paragraph (c) of this section.
    (b) Tariff-rate quota merchandise. Merchandise imported in excess of 
the quantity admissible at the reduced quota rate under a tariff-rate 
quota is permitted entry at the higher duty rate. However, it may be 
disposed of in accordance with paragraph (c) of this section.
    (c) Disposition of excess merchandise. Merchandise imported in 
excess of either an absolute or a tariff-rate quota may be held for the 
opening of the next quota period by placing it in a foreign-trade zone 
or by entering it for warehouse, or it may be exported or destroyed 
under Customs supervision.