[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR10.49]



[Page 119-120]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 10_ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.

--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  10.49  Articles for exhibition; requirements on entry.



    (a) There shall be filed in connection with the entry of works of 

art and other articles claimed to be free of duty under Chapter 98, 

Subchapter XII, Harmonized Tariff Schedule of the United States (HTSUS), 

a declaration by a qualified officer of the institution in sufficient 

detail to demonstrate entitlement to entry as claimed, and a bond on 

Customs Form 301, containing the bond conditions set forth in Sec.  

113.62 of this chapter. Claim for free entry under Chapter 98, 

Subchapter XII may be made for articles of the character described 

therein which have been previously entered under any other provision of 

law and the entry amended accordingly upon compliance with the 

requirements of this section, provided the articles have not been 

released from Customs custody.

    (b) The port director may require a copy of the charter or other 

evidence of the character of the institution for which the articles are 

imported, and may also require the production of the original of any 

order given by such society or institution to any importing agent or 

dealer for such articles. The society or institution shall file, within 

6 months after the date of filing the entry, any document or proof 

demanded by the port director in connection with the entry.

    (c) Articles entered under subheading 9812.00.20, HTSUS, may be 

transferred from one institution to another upon an application in 

writing in the case of each transfer describing the articles and stating 

the name of the institution to which transfer is to be made, provided 

the sureties to the bond assent in writing under seal or a new bond is



[[Page 120]]



filed. No entry or withdrawal shall be required for such a transfer.

    (d) If any of the articles accorded free entry under Chapter 98, 

Subchapter XII shall be sold, offered or exposed for sale, transferred, 

or used in any manner contrary to the provisions of the regulations in 

this part, within 5 years after the date of entry under such part, the 

amount of the duties shall be collected immediately by the director of 

the port of entry and deposited as duties. If the articles are exported 

or destroyed under Customs supervision within such 5-year period, the 

liability under the bond shall be treated as terminated.



[28 FR 14663, Dec. 31, 1963, as amended by T.D. 84-213, 49 FR 41166, 

Oct. 19, 1984; T.D. 89-1, 53 FR 51249, Dec. 21, 1988; T.D. 92-85, 57 FR 

40605, Sept. 4, 1992]