United States Code · Section
§ 1752 — Entry Of Articles For Fairs
19 U.S.C. § 1752
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Any article imported or brought into the United States—
(1) which is in continuous customs custody, covered by a customs exhibition bond, or in a foreign trade zone, and
(2) on which no duty or internal-revenue tax has been paid,
Implementing Regulations
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§ 127.12 Abandoned merchandise.19 C.F.R. § 127.12