Source: http://www4.law.cornell.edu/cfr/text/19/158.45
Timestamp: 2013-12-10 14:14:53
Document Index: 215554739

Matched Legal Cases: ['art 158', '§ 18', 'art 191', '§ 18', '§ 158', '§ 66', '§ 1563', '§ 1624']

19 CFR 158.45 - Exportation of merchandise. | Title 19 - Customs Duties | Code of Federal Regulations | LII / Legal Information Institute
CFR › Title 19 › Chapter I › Part 158 › Subpart D › Section 158.45	prev | next
19 CFR 158.45 - Exportation of merchandise.
(a) From continuous Customs custody.
Merchandise in Customs custody for which entry has not been completed and merchandise which has remained in continuous Customs custody that is covered by a liquidated or unliquidated consumption entry may be exported under Customs supervision in accordance with §§ 18.25 through 18.27 of this chapter, with refund of any duties that have been paid.
(b) After release from Customs custody.
Except as provided for in paragraphs (c) and (d) of this section, no refund or other allowance in duties shall be made because of the exportation of merchandise after its release from Customs custody unless a drawback of duties is expressly provided for by law (see part 191 of this chapter ).
(c) Prohibited merchandise.
If merchandise has been regularly entered or withdrawn for consumption in good faith and is thereafter found to be prohibited entry under any law of the United States, it may be exported under Customs supervision in accordance with §§ 18.25 through 18.27 of this chapter, with refund of any duties that have been paid. In lieu of exportation, the merchandise may be destroyed in accordance with § 158.41.
(d) Not legally marked merchandise.
When merchandise found to be not legally marked is exported or destroyed under Customs supervision after once having been released from Customs custody, as provided for in section 304(f), Tariff Act of 1930, as amended (19 U.S.C. 1304(f) ), such exportation or destruction shall not exempt such merchandise from the payment of duties other than the marking duties.
(Sec. 558, 46 Stat. 744, as amended; 19 U.S.C. 1558
; R.S. 251, as amended, sec. 624, 46 Stat. 759 (
19 U.S.C. 66, 1624
Title 19 published on 2012-04-01no entries appear in the Federal Register after this date. This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.United States CodeUSC : Title 19 - CUSTOMS DUTIES§ 66 - Rules and forms prescribed by Secretary§ 1563 - Allowance for loss, abandonment of warehouse goods§ 1624 - General regulations