CFR > Title 19 - Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY > PART 145—MAIL IMPORTATIONS > SUBPART F—Exportation by Mail (§145.71 to §145.72) > 145.72—Delivery to Customs custody for exportation.

145.72—Delivery to Customs custody for exportation.

In certain cases where merchandise has not been in continuous Government custody, delivery to Customs custody is appropriate before exportation by mail, as set forth in the following sections of this chapter:
(a) Section 10.8 (articles exported for repairs or alterations).
(b) Section 10.9 (articles exported for processing).
(c) Section 148.33 (merchandise which was imported free of duty under a personal exemption, found to be unsatisfactory, and is being exported for replacement).
(d) Section 10.38 (exportation of imported merchandise which was entered temporarily under bond).
(e) Section 191.42 (exportation of rejected imported merchandise, with drawback of duties).

Code of Federal Regulations

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 98-16, 63 FR 11005, Mar. 5, 1998]