[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: 19CFR10.7]



[Page 93-94]

 

                        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.  10.7  Substantial containers or holders.



    (a) Substantial containers or holders, which are products of the 

United States, which are of the usual and ordinary types used in the 

shipment or transportation of goods, which are reusable for such 

purposes, and which are imported containing or holding merchandise, 

shall be entered under the general regulations governing the free entry 

of domestic products exported and returned. When such containers or 

holders are imported not containing or



[[Page 94]]



holding merchandise they may be admitted without entry if readily 

identifiable as products of the United States.

    (b) Substantial containers or holders, which are of foreign 

production and previously imported duty paid, which are of the usual or 

ordinary types used in the shipment or transportation of goods, which 

are reusable for such purpose, and which are imported containing or 

holding merchandise, shall be exempt from duty if (1) exported in 

accordance with the regulations contained in Sec.  10.5 (d) and (e), and 

(2) there is filed in connection with the entry a certificate of the 

foreign shipper in the form prescribed by paragraph (c) of this section.

    (c) The certificate to be furnished by the foreign shipper for the 

use of the director of the port of entry shall be in the following form:



    I, ----------------, of ----------------, do hereby certify that to 

the best of my knowledge and belief the substantial containers and 

holders mentioned in (the annexed invoice) (invoice No. -------- of ----

----, 19----) * are of the manufacture of ---------------- and were 

exported from the United States at the port of ------------, per S.S. --

-------------- on ----------, 19----, and that the same are being 

returned to the United States (empty) filled with --------) (holdings --

------------).*

---------------------------------------------------------------------------



    *Cross out inapplicable words.

---------------------------------------------------------------------------



________________________________________________________________________

                                                                 Shipper



    (d) The port director, after verification of the foreign shipper's 

certificate with the records of the director of the port of exportation 

in this country, shall allow free entry to the extent the basis for such 

allowance is verified. The procedure in the last two sentences of Sec.  

10.6 shall be applicable.

    (e) If claim for exemption from duty for such containers or holders 

of foreign production previously imported duty paid is made at the time 

of entry, the certificate of the foreign shipper may be accepted if 

produced at any time prior to the liquidation of the entry.

    (f) When such containers or holders of foreign production previously 

imported duty paid are reimported empty, they may be admitted without 

entry if readily identifiable as having been previously imported duty 

paid.



[28 FR 14663, Dec. 31, 1963, as amended by T.D. 82-145, 47 FR 35475, 

Aug. 16, 1982; T.D. 86-118, 51 FR 22515, June 20, 1986; T.D. 97-82, 62 

FR 51769, Oct. 3, 1997]