Code of Federal Regulations · Section
§ 10.40 — Refund Of Cash Deposits
19 C.F.R. § 10.40
(a) When a cash deposit is made in lieu of surety, it shall be refunded to the person in whose name the entry is made upon exportation in compliance with § 10.38.
(b) If any article entered under Chapter 98, subchapter XIII, Harmonized Tariff Schedule of the United States, is not exported or destroyed within the period of time during which articles may remain in the customs territory of the United States under bond (including any lawful extension), the Center director shall notify the importer in writing that the entire cash deposit will be transferred to the regular account as liquidated damages unless a written application for relief from the payment of the full liquidated damages is filed with the Center director within 60 days after the date of the notice. If such an application is timely filed, the transfer of the cash deposit to the regular account as liquidated damages shall be deferred pending the decision of the Headquarters, U.S. Customs and Border Protection or, in appropriate cases, the Center director on the application.
Authorizing Statute
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Harmonized Tariff Schedule19 U.S.C. § 1202
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Drawback and refunds19 U.S.C. § 1313
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Authority to grant duty-free treatment19 U.S.C. § 2701
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Implementation of trade agreements19 U.S.C. § 3805
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Value19 U.S.C. § 1401a
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Supplies for certain vessels and aircraft19 U.S.C. § 1309
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Authority to extend preferences19 U.S.C. § 2461
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Treatment of certain textiles and apparel19 U.S.C. § 3721
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Rules and forms prescribed by Secretary19 U.S.C. § 66
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Short title19 U.S.C. § 2501
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Purposes19 U.S.C. § 4001
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Administration of oaths; verification of documents19 U.S.C. § 1486
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Rules of origin for textile and apparel products19 U.S.C. § 3592
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Barriers to and other distortions of trade19 U.S.C. § 2112
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Entry for warehouse19 U.S.C. § 1557
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Eligible articles19 U.S.C. § 3203
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Refunds and errors19 U.S.C. § 1520