Code of Federal Regulations · Section
§ 145.72 — Delivery To Customs Custody For Exportation
19 C.F.R. § 145.72
View:
In certain cases where merchandise has not been in continuous Government custody, delivery to Customs custody is appropriate before exportation by mail, as set forth in the following sections of this chapter:
(a) Section 10.8 (articles exported for repairs or alterations).
(b) Section 10.9 (articles exported for processing).
(c) Section 148.33 (merchandise which was imported free of duty under a personal exemption, found to be unsatisfactory, and is being exported for replacement).
(d) Section 10.38 (exportation of imported merchandise which was entered temporarily under bond).
(e) Section 191.42 (exportation of rejected imported merchandise, with drawback of duties).
Authorizing Statute
-
Remission or mitigation of penalties19 U.S.C. § 1618
-
Entry under regulations19 U.S.C. § 1498
-
Rules and forms prescribed by Secretary19 U.S.C. § 66
-
Effective date of rates of duty19 U.S.C. § 1315
-
Invoice; contents19 U.S.C. § 1481
-
Smuggling goods into the United States18 U.S.C. § 545
-
Immoral articles; importation prohibited19 U.S.C. § 1305
-
Voluntary reliquidations by U.S. Customs and Border Protection19 U.S.C. § 1501
-
Administrative exemptions19 U.S.C. § 1321