supporting CFR

U.S. Customs and Border Protection, DHS; Treasury
Sections 10.61, 10.62, 10.63, 10.64, 10.64a also
issued under 19 U.S.C. 1309;
Sections 10.62a, 10.65 also issued under 19
U.S.C. 1309, 1317, 1555, 1556, 1557, 1646a;
§ 10.62b also issued under 19 U.S.C. 1557;
Sections 10.70, 10.71 also issued under 19
U.S.C. 1486;
Sections 10.80, 10.81, 10.82, 10.83 also issued
under 19 U.S.C. 1313 (e) and (i);
Section 10.91 also issued under Pub. L. 106–
476 (114 Stat. 2101), sections 1434, 1435;
Section 10.121 also issued under 19 U.S.C.
2501.
Sections 10.171 through 10.178a also issued
under 19 U.S.C. 2461 et seq.;
Section 10.183 also issued under 19 U.S.C.
1202 (General Note 6, HTSUS);
Sections 10.191 through 10.199 also issued
under 19 U.S.C. 2701 et seq.;
Sections 10.201 through 10.207 also issued
under 19 U.S.C. 3203;
Sections 10.211 through 10.217 also issued
under 19 U.S.C. 3721;
Sections 10.221 through 10.228 and §§ 10.231
through 10.237 also issued under 19 U.S.C.
2701 et seq.
Sections 10.241 through 10.248 and §§ 10.251
through 10.257 also issued under 19 U.S.C.
3203.
Sections 10.401 through 10.490 also issued
under Pub. L. 108–77, 117 Stat. 909 (19 U.S.C.
3805 note).
Sections 10.501 through 10.570 also issued
under 19 U.S.C. 1202 (General Note 25,
HTSUS) and Pub. L. 108–78, 117 Stat. 948 (19
U.S.C. 3805 note).
Sections 10.581 through 10.625 also issued
under 19 U.S.C. 1202 (General Note 29,
HTSUS), 19 U.S.C. 1520(d), and Pub. L. 109–53,
119 Stat. 462 (19 U.S.C. 4001 note).
Section 10.699 also issued under Pub. L.
109–53, 119 Stat. 462.
Sections 10.701 through 10.712 also issued
under 19 U.S.C. 1202 (General Note 18,
HTSUS) and Pub. L. 107–43, 115 Stat. 243 (19
U.S.C. 2112 note).
Sections 10.761 through 10.789 also issued
under Pub. L. 108–302, 118 Stat. 1103 (19 U.S.C.
3805 note).
Sections 10.801 through 10.829 also issued
under 19 U.S.C. 1202 (General Note 30,
Marks

§ 10.1

HTSUS) and Pub. L. 109–169, 119 Stat. 3581 (19
U.S.C. 3805 note).
Sections 10.841 through 10.850 also issued
under 19 U.S.C. 2703A.
Sections 10.861 through 10.890 also issued
under 19 U.S.C. 1202 (General Note 31,
HTSUS) and Pub. L. 109–283, 120 Stat. 1191 (19
U.S.C. 3805 note).
Sections 10.901 through 10.934 also issued
under 19 U.S.C. 1202 (General Note 32,
HTSUS), 19 U.S.C. 1520(d), and Pub. L. 110–
138, 121 Stat. 1455 (19 U.S.C. 3805 note).
Sections 10.1001 through 10.1034 also issued
under 19 U.S.C. 1202 (General Note 33,
HTSUS), 19 U.S.C. 1520(d), and Pub. L. 112–41,
125 Stat. 428 (19 U.S.C. 3805 note).
SOURCE: 28 FR 14663, Dec. 31, 1963, unless
otherwise noted.

Subpart A—General Provisions
ARTICLES EXPORTED AND RETURNED
§ 10.1 Domestic
products;
ments on entry.

require-

(a) Except as otherwise provided for
in paragraph (g), (h), (i) or (j) of this
section or elsewhere in this part or in
§ 145.35 of this chapter, the following
documents shall be filed in connection
with the entry of articles in a shipment
valued over $2,000 and claimed to be
free of duty under subheading 9801.00.10
or 9802.00.20, Harmonized Tariff Schedule of the United States (HTSUS):
(1) A declaration by the foreign shipper in substantially the following form:
I, lllllllllll,
declare that to the best of my knowledge and
belief the articles herein specified were exported from the United States, from the port
of
llllllll
on
or
about
llllllll, 19ll, and that they are returned without having been advanced in
value or improved in condition by any process of manufacture or other means.

Number

Quantity

Description

Value, in U.S. coin

..........................
..........................
..........................
..........................
..........................
(Date)
..........................
(Address)

..........................
..........................
..........................
..........................
..........................

........................................................
........................................................
........................................................
........................................................

........................................................
........................................................
........................................................
........................................................
........................................................
(Signature)
........................................................
(Capacity)

..........................

(2) A declaration by the owner, importer, consignee, or agent having
knowledge of the facts regarding the

claim for free entry. If the owner or ultimate consignee is a corporation, such

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§ 10.1

19 CFR Ch. I (4–1–12 Edition)
(d) If the port director is reasonably
satisfied, because of the nature of the
articles or production of other evidence, that the articles are imported in
circumstances meeting the requirements of subheading 9801.00.10 or
9802.00.20, HTSUS, and related section
and additional U.S. notes, he may
waive the requirements for producing
the documents specified in paragraph
(a) of this section.
(e) No evidence relative to the conditions of subheading 9801.00.10, HTSUS,
shall be required in the case of articles
the product of the U.S. in use at the
time of importation as the usual coverings or containers of merchandise
not subject to an ad valorem rate of
duty unless such articles would be dutiable if not products of the U.S. under
General Rule of Interpretation 5,
HTSUS.
(f) In the case of photographic films
and dry plates manufactured in the
United States (except motion picture
films to be used for commercial purposes) exposed abroad and entered
under subheading 9802.00.20, HTSUS,
the requirements of paragraphs (a) and
(c) of this section are applicable except
that the declaration by the foreign
shipper provided for in paragraph (a)(1)
to the effect that the articles ‘‘are returned without having been advanced
in value or improved in condition by
any process of manufacture or other
means’’ shall be crossed out, and the
entrant shall show on the declaration
provided for in paragraph (a)(2) that
the subject articles when exported were
of U.S. manufacture and are returned
after having been exposed, or exposed
and developed, and, in the case of motion picture films, that they will not be
used for commercial purposes.
(g) Aircraft and aircraft parts and
equipment. (1) In the case of aircraft
and aircraft parts and equipment returned to the United States under subheading 9801.00.10, HTSUS, by or for the
account of an aircraft owner or operator and intended for use in his own
aircraft operations, within or outside
the United States, the entry summary
may be made on Customs Form 3311.
The entry summary on Customs Form
3311 shall be executed by the entrant
and supported by the entry documentation required by § 142.3 of this chapter.

declaration may be signed by the president, vice president, secretary, or
treasurer of the corporation, or may be
signed by any employee or agent of the
corporation who holds a power of attorney executed under the conditions outlined in subpart C, part 141 of this
chapter and a certification by the corporation that such employee or other
agent has or will have knowledge of the
pertinent facts. This declaration shall
be in substantially the following form:
I, lllllll,
declare that the (above) (attached) declaration by the foreign shipper is true and correct to the best of my knowledge and belief,
that the articles were manufactured by
llllllll (name of manufacturer) located in llllllll (city and state), that
the articles were not manufactured or produced in the United States under subheading
9813.00.05, HTSUS, and that the articles were
exported from the United States without
benefit of drawback.
llllllllllllllllllllllll
(Date)
llllllllllllllllllllllll
(Address)
llllllllllllllllllllllll
(Signature)
llllllllllllllllllllllll
(Capacity)

(b) In any case in which the value of
the returned articles exceeds $2,000 and
the articles are not clearly marked
with the name and address of the U.S.
manufacturer, the port director may
require, in addition to the declarations
required in paragraph (a) of this section, such other documentation or evidence as may be necessary to substantiate the claim for duty-free treatment. Such other documentation or
evidence may include a statement from
the U.S. manufacturer verifying that
the articles were made in the United
States, or a U.S. export invoice, bill of
lading or airway bill evidencing the
U.S. origin of the articles and/or the
reason for the exportation of the articles.
(c) A certificate from the master of a
vessel stating that products of the
United States are returned without
having been unladen from the exporting vessel may be accepted in lieu of
the declaration of the foreign shipper
required by paragraph (a)(1) of this section.

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U.S. Customs and Border Protection, DHS; Treasury
If the Customs officer is satisfied that
the articles are products of the United
States, that they have not been improved in condition or advanced in
value while abroad, and that no drawback has been or will be paid, the other
documents described in this section
shall not be required, and no bond need
be filed for their production.
(2) The entrant shall show on Customs Form 3311:
(i) The name and address of the aircraft owner or operator by whom or for
whose account the articles are returned to the United States, in the
block headed ‘‘Articles Returned To
(Name and Address)’’,
(ii) The name of the importing vessel
or conveyance,
(iii) The date of its arrival,
(iv) A description of the articles,
(v) The value of the articles, and
(vi) That the articles are intended for
use by the aircraft owner or operator
in his own aircraft operations.
(3) If Customs Form 3311 is filed at
time of entry, it shall serve as both the
entry and the entry summary.
(h) Nonconsumable vessel stores and
equipment.
(1)
In
the
case
of
nonconsumable vessel stores and equipment returned to the United States
under subheading 9801.00.10, HTSUS,
the entry summary may be made on
Customs Form 3311. The entry summary on Customs Form 3311 shall be
executed in duplicate by the entrant
and supported by the entry documentation required by § 142.3 of this chapter.
Before an entry summary on Customs
Form 3311 may be accepted for
nonconsumable vessel stores and equipment, the Customs officer shall be satisfied that:
(i) The articles are products of the
United States.
(ii) The articles have not been improved in condition or advanced in
value while abroad.
(iii) No drawback has been or will be
paid, and
(iv) No duty equal to an internal revenue tax is payable under subheading
9801.00.80, HTSUS.
(2) The documentation described in
paragraph (a) of this section shall not
be required in connection with an
entry for nonconsumable vessel stores
and equipment on Customs Form 3311.

§ 10.1

(3) To satisfy the Customs officer
that no drawback has been or will be
paid on the articles in connection with
their removal from the United States,
the master of the vessel or other person having knowledge of the facts shall
furnish a written declaration which
may be made on the reverse side of
Customs Form 3311 showing that the
articles were:
(i) Exported as stores or equipment
on a United States vessel or a vessel
operated by the United States Government,
(ii) Not landed in a foreign country,
except for any needed repairs, adjustments, or refilling and return to the
vessel from which landed or,
(iii) For transshipment as stores or
equipment to another vessel.
(4) The entrant also shall show:
(i) The name of the importing vessel,
(ii) The date of its arrival,
(iii) A description of the articles, and
(iv) The value of the articles.
(5) If Customs Form 3311 is filed at
time of entry, it shall serve as both the
entry and the entry summary.
(i) When the total value of articles of
claimed American origin contained in
any shipment does not exceed $250 and
such articles are found to be unquestionably products of the United States
and do not appear to have been advanced in value or improved in condition while abroad and no quota is involved, free entry thereof may be made
under subheading 9801.00.10 on Customs
Form 3311, executed by the owner, importer, consignee, or agent and filed in
duplicate, without regard to the requirement of filing the documentation
provided for in paragraph (a) of this
section, unless the Customs officer has
reason to believe that Customs drawback or exemption from internal revenue tax, or both, were probably allowed on exportation of the articles or
that they are otherwise subject to
duty. The entrant shall show on Customs Form 3311 the name of the importing conveyance, the date of its arrival, the name of the country from
which the articles were returned to the
United States, and the value of the articles. The entrant shall also produce
evidence of his right to make entry (except as provided in § 141.11(b) of this
chapter). If the Customs officer is not

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§ 10.3

19 CFR Ch. I (4–1–12 Edition)

entirely certain that the articles to be
entered under this paragraph by a
nominal consignee are products of the
United States, the actual owner or ultimate consignee thereof may be required to execute a Customs Form 3311.
(j) In the case of products of the
United States, when the aggregate
value of the shipment does not exceed
$10,000 and the products are imported—
(1) For the purposes of repair or alteration, prior to reexportation, or
(2) After having been either rejected
or returned by the foreign purchaser to
the United States for credit, free entry
thereof may be made under subheading
9801.00.10, HTSUS, on Customs Form
3311 (a Customs Form 7501 must be submitted as well for such articles as provided in § 143.23(h) of this chapter), executed by the owner, importer, consignee, or agent and filed in duplicate,
without regard to the requirement of
filing the documentation provided for
in paragraph (a) of this section, unless
the Customs officer has reason to believe that Customs drawback or exemption from internal revenue tax, or
both, were probably allowed on exportation of the articles or that they are
otherwise subject to duty. The person
making entry shall show on Customs
Form 3311 the name of the importing
conveyance, the date of its arrival, the
name of the country from which the articles were returned to the United
States, and the value of the articles.
The person making entry shall also
produce evidence of his right to make
entry (except as provided in § 141.11(b)
of this chapter). If the Customs officer
is not entirely certain that the articles
to be entered under this paragraph by a
nominal consignee are products of the
United States, the actual owner or ultimate consignee thereof may be required to execute a Customs Form 3311.

no free entry shall be allowed under
Chapter 98, Subchapter 1, Harmonized
Tariff Schedule of the United States
(HTSUS), in the final liquidation of an
entry unless the port director is satisfied by the certificate of exportation or
other evidence or information that no
drawback was allowed in connection
with the exportation from the United
States, and unless no internal-revenue
tax is imposed on the importation of
like articles not previously exported
from the United States or, if such tax
is being imposed at the time of entry
for consumption or withdrawal from
warehouse for consumption, the port
director is satisfied that an internalrevenue tax on production or importation was paid in respect of the imported article before it was exported
from the United States and was not refunded. Except as provided for in
§ 10.1(f), when it is impracticable, because of the destruction of Customs
records or other circumstances, to determine whether drawback was allowed, or the amount of drawback allowed, with respect to an article established to be a returned product of the
United States which has not been advanced in value or improved in condition while abroad, there shall be assessed on the returned article an
amount of duty determined as follows:
(1) If there is any likelihood that
drawback was allowable on the exportation of like articles at any time when
the imported article may have been exported from the United States, the estimated amount of any drawback
which would have been allowable if
duty had been paid on any foreign merchandise likely to have been used in
the manufacture of the returned article
at the rate or rates applicable to such
foreign merchandise on the date of importation of the returned article (see
paragraph (b) of this section), and
(2) If there is any likelihood that a
refund or remission of tax was allowed
on the exportation of the returned article, the amount of any internal-revenue tax which would be payable at the
time of importation if the returned article were wholly of foreign origin, but
in no such case shall there be assessed
more than an amount equal to the duty
and tax that would apply if the returned article were wholly of foreign

[T.D. 72–119, 37 FR 8867, May 2, 1972 as
amended by T.D. 78–99, 43 FR 13060, Mar. 29,
1978; 43 FR 20003, May 10, 1978; T.D. 79–221, 44
FR 46812, Aug. 9, 1979; T.D. 83–82, 48 FR 14596,
Apr. 5, 1983; T.D. 89–1, 53 FR 51246, Dec. 21,
1988; T.D. 94–47, 59 FR 25566, May 17, 1994;
T.D. 97–82, 62 FR 51769, Oct. 3, 1997; T.D. 98–
28, 63 FR 16416, Apr. 3, 1998]

§ 10.3

Drawback; internal-revenue tax.

(a) Except as prescribed in § 10.1(f) or
in paragraphs (c) and (f) of this section,

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