19 CFR 158.41 – Destruction of prohibited merchandise
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Merchandise regularly entered or withdrawn for consumption in good faith and denied admission into the United States by any Government agency after its release from Customs custody, pursuant to a law or regulation in force on the date of entry or withdrawal for consumption, may be destroyed under Government supervision. In such case, the destroyed merchandise is exempt from duty and any duties collected thereon shall be refunded. In lieu of destruction, the merchandise may be exported under Customs supervision in accordance with § 158.45(c).
Terms Used In 19 CFR 158.41
- Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
- Entry or withdrawal for consumption: means entry for consumption or withdrawal from warehouse for consumption. See 19 CFR 101.1
- United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1