[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: 19CFR10.8a]



[Page 95-96]

 

                        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.  10.8a  Imported articles exported and reimported.



    (a) In addition to regular entry procedures, supplementary 

documentation is required in connection with duty-free entries under 

subheading 9801.00.25, Harmonized Tariff Schedule of the United States 

(19 U.S.C. 1202), of articles which were originally entered duty paid, 

removed from Customs custody, and subsequently exported, if:

    (1) The articles were exported within 3 years after the date of the 

previous importation.

    (2) The articles were not advanced in value or improved in condition 

by any process of manufacture or other means while abroad.

    (3) The articles did not conform to sample or specifications abroad.

    (4) The articles are reimported by or for the account of the person 

who imported them into and exported them from the United States.

    (b) The following supplementary documents shall be filed in 

connection with the entry of articles claimed to be free of duty under 

subheading 9801.00.25, Harmonized Tariff Schedule of the United States:

    (1) A declaration by the person abroad who received and is returning 

the merchandise to the United States, in substantially the following 

form:



    I declare that the---------------------- (Description of articles) 

were received by me from ---------------------------------- (Name and 

address of U.S. exporter), that they have not been advanced in value or 

improved in condition by any process of manufacture or other means and 

are being returned to --------------------------------(Name and address 

of consignee in the United States) because they do not conform to sample 

or specifications for the following reasons:



[[Page 96]]



________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

________________________________________________________________________

(Date) (Signature)

________________________________________________________________________

(Address) (Title)



    (2) A declaration by the owner, importer, consignee, or agent, in 

substantially the following form:



    I declare that the ---------------------- (Description of articles) 

were previously imported into the United States at the Port of --------

-------- (Name of port), Entry No.------, on -------------- (Date of 

entry) by ---------------------- (Name and address of importer) at which 

time duty was paid; that they were exported from the United States at 

the Port of ---------------- (Name of port) on -------------------- 

(Date of exportation) by ---------------------- (Name and address of 

exporter) without benefit of drawback; that the articles are being 

reimported by or for the account of ----------------, and, that the 

attached declaration from -------------------------------- (Name of 

foreign shipper) is correct in every respect.

________________________________________________________________________

(Date) (Signature)

________________________________________________________________________

(Address) (Title)



    (c) If the port director concerned is reasonably satisfied because 

of the nature of the articles or production of other evidence that the 

requirements of subheading 9801.00.25, Harmonized Tariff Schedule of the 

United States, and the related section and additional U.S. notes have 

been met, he may waive the production of the documents provided for in 

paragraph (b) of this section.



[T.D. 72-221, 37 FR 17469, Aug. 29, 1972, as amended by T.D. 89-1, 53 FR 

51247, Dec. 21, 1988]