[Page 88-124]

• Sec. 146.0 Scope.

Subpart A--General Provisions

• 146.1 Definitions.
• 146.2 Port director as Board representative.
• 146.3 Customs supervision.
• 146.4 Operator responsibility and supervision.
• 146.5 [Reserved]
• 146.6 Procedure for activation.
• 146.7 Zone changes.
• 146.8 Seals; authority of operator to break and affix.
• 146.9 Permission of operator.
• 146.10 Authority to examine merchandise.
• 146.11 Transportation of merchandise to a zone.
• 146.12 Use of zone by carrier.
• 146.13 Customs forms and procedures.
• 146.14 Retail trade within a zone.

Subpart B--Inventory Control and Recordkeeping System

• 146.21 General requirements.
• 146.22 Admission of merchandise to a zone.
• 146.23 Accountability for merchandise in a zone.
• 146.24 Transfer of merchandise from a zone.
• 146.25 Annual reconciliation.
• 146.26 System review.

Subpart C--Admission of Merchandise to a Zone

• 146.31 Admissibility of merchandise into a zone.
• 146.32 Application and permit for admission of merchandise.
• 146.33 Temporary deposit for manipulation.
• 146.34 Merchandise transiting a zone.
• 146.35 Temporary deposit in a zone; incomplete documentation.
• 146.36 Examination of merchandise.
• 146.37 Operator admission responsibilities.
• 146.38 Certificate of arrival of merchandise.
• 146.39 Direct delivery procedures.
• 146.40 Operator responsibilities for direct delivery.

Subpart D--Status of Merchandise in a Zone

• 146.41 Privileged foreign status.
• 146.42 Nonprivileged foreign status.
• 146.43 Domestic status.
• 146.44 Zone-restricted status.

Subpart E--Handling of Merchandise in a Zone

• 146.51 Customs control of merchandise.
• 146.52 Manipulation, manufacture, exhibition or destruction; Customs Form 216.
• 146.53 Shortages and overages.

Subpart F--Transfer of Merchandise From a Zone

• 146.61 Constructive transfer to Customs territory.
• 146.62 Entry.
• 146.63 Entry for consumption.
• 146.64 Entry for warehouse.
• 146.65 Classification, valuation, and liquidation.
• 146.66 Transfer of merchandise from one zone to another.
• 146.67 Transfer of merchandise for exportation.
• 146.68 Transfer for transportation or exportation; estimated production.
• 146.69 Supplies, equipment, and repair material for vessels or aircraft.
• 146.70 Transfer of zone-restricted merchandise into Customs territory.
• 146.71 Release and removal of merchandise from zone.

Subpart G--Penalties; Suspension; Revocation

• 146.81 Penalties.
• 146.82 Suspension.
• 146.83 Revocation of zone grant.

Subpart H--Petroleum Refineries in Foreign-Trade Subzones

• 146.91 Applicability.
• 146.92 Definitions.
• 146.93 Inventory control and recordkeeping system.
• 146.94 Records concerning establishment of manufacturing period.
• 146.95 Methods of attribution.
• 146.96 Approval of other recordkeeping systems.
• Appendix to Part 146--Guidelines for Determining Producibility and Relative Values for Oil Refinery Zones

    Authority: 19 U.S.C. 66, 81a-81u, 1202 (General Note 20, Harmonized 
Tariff Schedule of the United States (HTSUS)), 1623, 1624.

    Source:  T.D. 86-16, 51 FR 5049, Feb. 11, 1986, unless otherwise 
noted.