supporting CFR

U.S. Customs and Border Protection, DHS; Treasury
sailing schedules, nor shall it be granted to aircraft of foreign registry of a
country for which there is not in effect
a finding and advice by the Department
of Commerce under section 309(d), Tariff Act of 1930, as amended, that such
country allows privileges to aircraft
registered in the United States substantially reciprocal to those described
in section 317, Tariff Act of 1930, as
amended. See section 10.59(f).
(c) With the following additions and
exceptions, the same procedure shall be
followed as in the case of withdrawals
under section 309(a), Tariff Act of 1930,
as amended.
(1) No bond shall be required in the
case of vessels operated by the United
States Government.
(2) When a shipping case containing
cigars and cigarettes is made up of a
number of units, each in a separate
package, such units may be withdrawn
separately, provided each unit is
marked and numbered for identification and contains not less than 250 cigars or 1,000 cigarettes. In the case of
imported cigars and cigarettes so
packed, only one unit from each shipping case shall be opened for examination, unless the port director shall
deem it necessary for the protection of
the revenue to examine a greater quantity. Imported tobacco products on
which the duty or internal-revenue tax
has been paid may not be withdrawn
under section 317, Tariff Act of 1930, as
amended, with a drawback of such duty
or internal-revenue tax.
(3) When all the units in such shipping case are not to be withdrawn at
the same time or for use on the same
vessel, a blanket withdrawal may be
filed for the entire case in lieu of a separate withdrawal for each unit. In such
event, the withdrawal shall be retained
by the warehouse proprietor until delivery receipts are obtained for the entire quantity covered by the withdrawal, provided the total period of
time prior to delivery to the using vessel or aircraft does not exceed 5 years.
A bond on Customs Form 301, containing the bond conditions set forth in
§ 113.62 of this chapter, when required,
shall be filed at the time of or prior to
the removal of any of the merchandise
from the warehouse for delivery to the
vessel on which it is to be used.

§ 10.66

(4) Merchandise for which blanket
withdrawals are filed shall be stored in
a separate room or enclosure in a bonded warehouse under separate locks, and
the merchandise clearly marked to
show that it has been withdrawn. If, at
the time of any such inventory, any
merchandise is missing and not properly accounted for, duties shall be paid
thereon before any further withdrawals
are permitted.
(5) The declaration of use, when required, shall include a statement that
consumption of the articles covered by
the withdrawal did not begin until the
withdrawing vessel or aircraft had proceeded beyond the 3 mile limit or the
international boundary.
[28 FR 14663, Dec. 31, 1963, as amended by
T.D. 67–193, 32 FR 11764, Aug. 16, 1967; T.D. 70–
73, 35 FR 5400, Apr. 1, 1970; T.D. 82–204, 47 FR
49368, Nov. 1, 1982; T.D. 84–213, 49 FR 41166,
Oct. 19, 1984; T.D. 89–1, 53 FR 51250, Dec. 21,
1988]

ARTICLES EXPORTED FOR EXHIBITION,
ETC.
§ 10.66 Articles exported for temporary
exhibition and returned; horses exported for horse racing and returned; procedure on entry.
(a) In connection with the entry of
articles, including livestock or other
animals, exported for temporary exhibition and returned and claimed to be
exempt from duty under subheading
9801.00.50 or 9801.00.60, Harmonized Tariff Schedule of the United States
(HTSUS), there shall be filed:
(1) A certificate of exportation on
Customs Form 3311;
(2) A declaration of the importer on
Customs Form 4455 for articles of either domestic or foreign origin; and
(3) In the case of animals of foreign
origin taken abroad for exhibition in
connection with a circus or menagerie,
a copy of an inventory of these animals
filed prior to their leaving the country
with the director of the port of their
departure.
(b) If it is shown to be impracticable
to produce the certificate of exportation required under paragraph (a)(1)
of this section, the port director may
accept other satisfactory evidence of
exportation, or may take a bond on
Customs Form 301, containing the bond
conditions set forth in § 113.62 of this

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§ 10.67

19 CFR Ch. I (4–1–12 Edition)

chapter to secure the production of
such certificate or other evidence.
(c) Articles claimed to be exempt
from duty under subheading 9801.00.50
or 9801.00.60, Harmonized Tariff Schedule of the United States (HTSUS) (19
U.S.C. 1202), may be returned free of
duty without formal entry and without
regard to the requirements of paragraph (a) or (b) of this section if:
(1) Prior to the exportation of such
articles, an application on Customs
Form 4455 (accompanied by an appropriate inventory, when required by law
or by the port director) is filed with a
declaration thereon that:
(i) Any right to drawback of Customs
duties with respect to that shipment
was waived;
(ii) Any internal revenue tax due has
been paid and no refund thereof will be
sought; and
(iii) The merchandise was identified,
registered, and exported in accordance
with the regulations set forth in
§§ 10.8(e), (g), (h), and (i), governing the
exportation of articles sent abroad for
repairs, and
(2) Upon return, a duplicate Customs
Form 4455 (with accompanying inventory where one was required) is filed.
[28 FR 14663, Dec. 31, 1963, as amended by
T.D. 74–242, 39 FR 33794, Sept. 20, 1974; T.D.
75–235, 40 FR 44319, Sept. 26, 1975; T.D. 78–153,
43 FR 23709, June 1, 1978; T.D. 82–224, 47 FR
53727, Nov. 29, 1982; T.D. 84–213, 49 FR 41166,
Oct. 19, 1984; T.D. 87–75, 52 FR 20066, May 29,
1987; T.D. 89–1, 53 FR 51250, Dec. 21, 1988; T.D.
94–1, 58 FR 69470, Dec. 30, 1993]

§ 10.67 Articles exported for scientific
or educational purposes and returned; procedure on entry.
(a) In connection with each entry of
articles exported for scientific or educational purposes and returned under
subheading 9801.00.40, Harmonized Tariff Schedule of the United States
(HTSUS), the following shall be required, irrespective of the value of the
shipment:
(1) A certificate of exportation on
Customs Form 3311;
(2) A declaration by the foreign shipper in the same form as that prescribed
in § 10.66(a)(2) but stating that such articles were sent from the United States
solely for temporary scientific or educational use and describing the specific

use to which they were put while
abroad.
(3) A declaration of the ultimate consignee in substantially the following
form:
Port of llllllll, Port Director’s Office, lllllllll, 19ll.
I, llllllllll, declare that the several articles described in the annexed entry
are, to the best of my knowledge and belief,
the identical articles exported from the
United States on the llllll day of
llllll, 19ll, by lllllllll (Actual shipper) address llllllll, for the
account
of
llllllll,
address
llllllllthat they are returned to
llllllll, address llllllll, for
the account of llllllll, address
lllllll that the said articles were exported solely for temporary scientific or educational purposes and for no other use
abroad than for exhibition, examination, or
experimentation; that they are being returned without having been changed in condition in any manner, except by reason of
their bona fide use as follows:
llllllllllllllllllllllll
(Describe change in condition)
llllllllllllllllllllllll
————————————
(Ultimate consignee)

(b) If it is shown to be impracticable
to produce the certificate of exportation required by paragraph (a)(1) of
this section, the port director may accept other satisfactory evidence of exportation. The port director may take
a bond on Customs Form 301, containing the bond conditions set forth in
§ 113.62 of this chapter to secure the
subsequent production of any of the
evidence or documents required by
paragraph (a) of this section which are
not available at the time of entry.
(c) If, prior to the exportation of articles claimed to be exempt from duty
under
subheading
9801.00.40,
Harmonized Tariff Schedule of the United
States (HTSUS), an application on Customs Form 4455 (accompanied by an appropriate inventory when, in the discretion of the port director, such inventory is deemed necessary) was filed,
such articles may be returned for the
account of the exporter free of duty
without formal entry, without regard
to the requirements of paragraphs (a)
and (b) of this section, upon the filing
of the duplicate Customs Form 4455
(with accompanying inventory, if one
was required), and a declaration of the

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