Goods Subject to Customs Inspection and Permit) in 5 copies or on Customs Form 7506 (Warehouse Withdrawal Conditionally Free of Duty, and Permit) in 3 copies for merchandise being exported under cover of a TIR carnet, accompanied by Customs Form 7512-C (Transportation Entry and Manifest of Goods) in duplicate. Customs Form 7512 or Customs Form 7506 shall contain all of the statistical information as provided in § 141.61(e) of this chapter. The district director may require an extra copy or copies of Customs Form 7512 or 7506 for use in connection with the delivery of merchandise to the carrier.

(b) Procedure for indirect exportation.

(1) Forwarding. Merchandise withdrawn for indirect exportation (transportation and exportation) shall be forwarded to the port of exportation in accordance with the general provisicns

for transportation in bond (§§ 18.1-18.8 of this chapter).

(2) Splitting of shipments. If any part of a shipment is not exported or if a shipment is divided at the port of exportation, extracts in duplicate from the manifest on file in the customhouse shall be made on Customs Form 7512 for each portion, one copy to be sent to the discharging inspector and the other to the lading inspector to be used as report of exportation. The splitting up for exportation of shipments arriving under warehouse withdrawals for indirect exportation shall be permitted only when various portions of a shipment are destined to different destinations, when the export vessel cannot properly accommodate the entire quantity, or in other similar circumstances. In the case of merchandise moving under cover of a TIR carnet, if the merchandise is not to be exported or if the shipment is to be divided, appropriate entry shall be required and the carnet discharged. The provisions of §§ 18.23 and 18.24 of this chapter concerning change of destination or retention of merchandise on the dock shall also be followed in applicable cases.

(3) Conversion to withdrawal for consumption. A withdrawal for indirect exportation may be converted to a

withdrawal for consumption upon request to the district director at the port where the withdrawal for indirect exportation was made.

(c) Exportation by mail. Merchan dise may be withdrawn from warehouse for exportation by mail in accordance with the provisions of Subpart F of Part 145 of this chapter.

(d) Marks on packages. The exportation shall be made under the original marks of importation. Port marks may be added by authority of the district director under Customs supervision. The original and port marks shall appear in all Customs papers pertaining to the exportation.

(e) Weight, gage, or measure. Merchandise in bulk and packaged articles which are customarily bought and sold by weight, gage, or measure may be withdrawn for exportation or transportation only at the actual quantities ascertained at the time of the original entry for warehouse, except as other wise provided for by law. In any case, the district director may require a special report of weight, gage, or measure of the merchandise being exported if he deems it necessary.

(f) Merchandise not laden. Merchandise withdrawn for exportation but not laden shall be sent to general order unless other disposition is prescribed by the district director.

(Sec. 562, 46 Stat. 745, as amended; 19 U.S.C. 1562)

[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38 FR 30883, Nov. 8, 1973]

§ 144.38 Withdrawal for consumption.

(a) Form. Withdrawals for consumption of merchandise in bonded warehouses shall be filed on Customs Form 7505 (Warehouse Withdrawal for Consumption-Duty Paid), in triplicate, and shall contain all of the statistical information as provided in § 141.61(e) of this chapter.

(b) Extra copy for Internal Revenue. An additional copy of Customs Form 7505, marked or stamped "For Internal Revenue Purposes," shall be presented for each withdrawal for consumption of cigars, cigarettes, or cigarette papers or tubes, when the release from Customs custody of these articles

is subject to Part 275 of the regulations of the Internal Revenue Service (26 CFR Part 275) and tax is payable to Customs.

(c) Information to be shown on withdrawal. Each withdrawal shall show all information for which spaces are provided on the withdrawal form, and shall also show the separate value of each package and the total dutiable value of the merchandise being withdrawn. In the case of merchandise in packages which are uniform in kind, quantity, value, and duty, the number of each package to be withdrawn need not be shown on the withdrawal if the lowest and highest numbers in the number series of such packages are shown. In the case of merchandise subject to quota, or textiles and textile products subject to levels of restraint, the description shall reflect any correction thereof reported after the filing of the warehouse entry. Additionally, on each withdrawal of cigars, cigarettes, or cigarette papers or tubes subject to internal revenue tax, the statement for tax purposes required by § 275.81 of the regulations of the Internal Revenue Service (26 CFR 275.81) shall be made on the withdrawal form.

(d) Deposit of estimated duties. Estimated duties on the merchandise being withdrawn shall be deposited in accordance with subpart G of Part 141 of this chapter. The district director may increase or decrease the amount of estimated duties to be deposited on the final withdrawal to bring the aggregate amount of duties deposited into balance with the amount which he estimates will be finally due upon liquidation.

(e) Permit for release of merchandise. When the duties and other charges have been paid, a permit on Customs Form 7505-A shall be issued and delivered to the person making the warehouse withdrawal. When the permit is presented to the Customs warehouse officer, he shall release the merchandise to or upon the order of the warehouse proprietor in accordance with § 19.6 of this chapter, unless the person making the withdrawal requests, by endorsement on the permit, that release be withheld until he pre

sents to the Customs warehouse officer an order to release on Customs Form 7505-B, or until the expiration of the warehouse bond period (see § 127.14(c) of this chapter). If partial release is desired, the order may cover only part of the merchandise specified in the permit, but not less than an entire package or, if in bulk, 1 ton in weight. Proprietors may be permitted to make copies of permits and orders to release.

[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38 FR 30883, Nov. 8, 1973; T.D. 74-114, 39 FR 12095, Apr. 3, 1974]

Subpart E-Rewarehouse Entries

§ 144.41 Entry for rewarehouse.

(a) Applicability. When merchandise which has been withdrawn from warehouse for transportation to another port has arrived at the port of destination, it may be entered for rewarehouse by the consignee named in the withdrawal.

(b) Form of entry. An entry for rewarehouse shall be made in duplicate on Customs Form 7502 (Warehouse or Rewarehouse Entry) and shall contain all of the statistical information as provided in § 141.61(e) of this chapter. The district director may require an extra copy or copies of Customs Form 7502-A (Warehouse or Rewarehouse Permit) for use in connection with the delivery of the merchandise to the warehouse. No declaration is required on the entry.

(c) Combining separate shipments. Separate shipments consigned to the same consignee and received under separate withdrawals for transportation shall not be combined in one rewarehouse entry unless the warehouse withdrawals are from the same original warehouse entry.

(d) Bond. A bond on Customs Form 7555 or other appropriate form shall be filed before a permit is issued on Customs Form 7502-A for sending the merchandise to the bonded warehouse. However, no entry bond shall be required if the merchandise is entered by the consignee named in the original warehouse entry bond filed at the original port of entry, or if it is en

tered by a transferee who has established his right to withdraw the merchandise and has filed a bond in accordance with subpart C of this part.

(e) Value and classification. The duties determined at the port where the original warehouse entry was filed shall be the duties chargeable under the rewarehouse entry, except in the cases provided for in §§ 159.7 (a) and (b) of this chapter, which pertain to certain classes of merchandise excluded from the liquidation of the original warehouse entry and merchandise on which rates of duty or tax are changed by an act of Congress or by a proclamation by the President.

(f) Examination. Any examination necessary for identification of the merchandise, determination of shortages, or other purposes shall be made.

(g) Failure to enter. If the merchandise is not entered before the expiration of 5 days after its arrival, it shall be sent to the general order warehouse but shall not be sold or otherwise disposed of as unclaimed until the expiration of the original warehouse entry bond period.

(h) Protest. A protest may be filed at the port where the rewarehouse entry is made against a liquidation made at that port under §§ 159.7 (a) or (b) of this chapter, or against a refusal of the district director of that port to liquidate pursuant to said sections. In all other cases, any protest shall be filed against the original warehouse entry.

[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38 FR 30883, Nov. 8, 1973]

§ 144.42 Combined entry for rewarehouse and withdrawal for consumption.

(a) Applicability. If the consignee of merchandise withdrawn for transportation wishes to pay duty and obtain possession of the merchandise immediately upon arrival at destination, he may make a combined entry for rewarehouse and withdrawal for consumption.

(b) Procedure for entry. The procedures set forth in § 144.41 are applicable to this type of entry, with the following exceptions:

(1) Form of entry. A combined entry for rewarehouse and withdrawal for

consumption shall be made on Customs Form 7519 (Combined Rewarehouse Entry and Withdrawal for Consumption, and Permit), in 4 copies, and shall contain all of the statistica! information as provided in § 141.61(e) of this chapter, one copy to be used as the permit. No declaration is required on the entry;

(2) Extra copy for Internal Revenue. An additional copy of Customs Form 7519, marked or stamped "For Internal Revenue Purposes," shall be presented for each entry of cigars, cigarettes, or cigarette papers or tubes, when the release from Customs custody of those articles is subject to Part 275 of the regulations of the Interral Revenue Service (26 CFR Part 275) and tax is payable to Customs; and

(3) Deposit of duties. Estimated Customs duties, taxes, and other charges, as set forth in subpart G of Part 141 of this chapter, shall be deposited upon presentation of the combined entry. The district director shall then issue a permit for release on Customs Form 7519.

[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38 FR 30884, Nov. 8, 1973]

Sec.

145.22 Procedures for obtaining adminis

trative review.

145.23 Time limits.

145.24 Amendment of entry.

145.25 Entry correct.

145.26 Rates of duty not binding.

Subpart D-Special Classes of Merchandise

145.31 Importations not over $1 in value. 145.32 Bona fide gifts.

145.34 Personal and household effects and tools of trade.

145.35 United States products returned.
145.36 Articles for institutions.
145.37 Articles for the U.S. Government.
145.38 Diplomatic pouches.

145.39 Articles for diplomatic officers, representatives or international organizations, and foreign military personnel. 145.40 Plant material imported for immediate exportation.

145.41 Other conditionally and unconditionally free merchandise. 145.42 Proof for conditionally free merchandise.

Subpart E-Restricted and Prohibited Merchandise

145.51 Articles prohibited by section 305, Tariff Act of 1930.

145.52 Literature concerning devices for

unlawful abortion.

145.53 Firearms and munitions of war. 145.54 Alcoholic beverages.

145.55 Trademarks, trade names, and copyrights.

145.56 Foreign Assets Control.

145.57 Regulations of other agencies.

145.58 Other restricted and prohibited merchandise.

145.59 Seizures.

Subpart F-Exportation by Mail

145.71 Exportation from continuous Goernment custody.

145.72 Delivery to Customs custody for exportation.

AUTHORITY: R.S. 251, as amended, 77A Stat. 14, sec. 624, 46 Stat. 759; 19 U.S.C. 66, 1202 (general headnote 11, Tariff Schedules of the United States), 1624. Additional authority and statutes interpreted or applied are cited in the text or in parentheses following the sections affected.

SOURCE: T.D. 73-135, 38 FR 13369, May 21, 1973, unless otherwise noted.

§ 145.0 Scope.

This part contains regulations pertaining specifically to the importation

The following are general definitions for the purposes of part 145:

(a) Mail. "Mail" or "international mail" means both Postal Union mail and parcel post, as those terms are construed in 39 CFR Part 10.

(b) Letter mail. “Letter mail" means letters and letter packages in Postal Union mail.

(c) Package. "Package" means any parcel, packet, envelope, or other similar container, whether sealed or unsealed, arriving in the international mail.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 78-99, 43 FR 13061, Mar. 29, 1978]

§ 145.2 Mail subject to Customs examination.

All mail originating outside the Customs territory of the United States, whether sealed or unsealed, is subject to Customs examination, except:

(a) Mail known or believed to contain only official documents addressed to officials of the U.S. Government;

(b) Mail addressed to Ambassadors and Ministers (Chiefs of Diplomatic Missions) of foreign countries; and

(c) Letter mail known or believed to contain only correspondence or documents addressed to diplomatic missions consular posts, or the officers thereof, or to international organizations designated by the President as public international organizations pursuant to the International Organizations Act (see § 148.87(b) of this chapter). Mail, other than letter mail, addressed to such designated international organizations is subject to Customs examination except where the organization certifies under its official seal that such mail contains no duti

able or prohibited articles. Any Customs examination made shall, upon request of the addressee international organization, take place in the presence of an appropriate representative of that organization.

[T.D. 73-135, 38 FR 13369, May 21, 1973, as amended by T.D. 76-1, 40 FR 59725, Dec. 30, 1975]

director believes that it would not be in the interest of the United States to grant this relief, the matter shall be reported to the Commissioner of Customs for instructions.

(c) Collection of mitigated forfeiture. When the shipment does not exceed $250 in value, Customs Form 3419 or 5119-A shall be used for the entry of the merchandise, and the duty, any

No Customs officer or employee shall read or authorize or allow any other person to read any correspondence contained in sealed letter mail of foreign origin unless a search warrant has been obtained in advance from an appropriate judge or U.S. magistrate which authorizes such action.

145.4 Dutiable merchandise without declaration or invoice, prohibited merchandise, and merchandise imported contrary to law.

(a) Subject to seizure and forfeiture. When, upon Customs examination, a package from abroad is found to contain merchandise subject to duty or tax, and the package is not accompanied by an appropriate Customs declaration and invoice or statement of value required by § 145.11, or is found to contain material prohibited importation or imported contrary to law, the merchandise is subject to seizure and forfeiture.

(b) Mitigation of forfeiture. Under the authority contained in section 618, Tariff Act of 1930, as amended (19 U.S.C. 1618), any forfeiture of merchandise subject to duty or tax (other than material prohibited importation) so incurred is hereby mitigated to an amount equal to 10 percent of the loss of revenue which was or might have been sustained, provided there is no evidence indicating to the district director that failure to properly declare the merchandise was due to willful negligence or an intent to defraud the revenue. If there is any such evidence, or if for any other reason the district

forfeiture shall be entered as separate items thereon. If a package for which a mail fine entry has been issued in accordance with this paragraph is undeliverable, it will be returned to the district director at the port where the entry was issued, for disposition in accordance with § 145.59 relating to articles subject to seizure.

(d) Petition for relief. The addressee or sender may file a petition with the district director at the port where the mail fine entry was issued in accordance with part 171 of this chapter for relief from the forfeiture incurred and for release of the seized merchandise, or for additional relief from a mitigated forfeiture.

(62 Stat. 716, as amended, sec. 618, 46 Stat. 757, as amended; 18 U.S.C. 545, 19 U.S.C. 1618.)

§ 145.5 Undeliverable packages.

Packages which are refused or undeliverable, except packages for which a mail fine entry has been issued in accordance with § 145.4(c), will be marked by the postmaster to show why delivery was not made, and will be forwarded to the proper exchange post office for return to the country of origin. Mail entries will be removed from the packages and returned to Customs for cancellation. If, for any reason, an undeliverable package known or supposed to be dutiable is not returned to the country of origin or forwarded to another country in accordance with the Postal regulations, it will be delivered to Customs for disposition under the Customs laws and regulations governing seized or unclaimed merchandise.