supporting CFR

§ 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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U.S. Customs and Border Protection, DHS; Treasury
ultimate consignee in substantially the
form set forth in paragraph (a)(3) of
this section.
[28 FR 14663, Dec. 31, 1963, as amended by
T.D. 74–242, 39 FR 33794, Sept. 20, 1974; T.D.
84–213, 49 FR 41166, Oct. 19, 1984; T.D. 89–1, 53
FR 51250, Dec. 21, 1988; T.D. 94–1, 58 FR 69470,
Dec. 30, 1993; T.D. 97–82, 62 FR 51769, Oct. 3,
1997]

THEATRICAL EFFECTS, MOTION-PICTURE
FILMS, COMMERCIAL TRAVELERS’ SAMPLES, AND TOOLS OF TRADE
§ 10.68

Procedure.

(a) Theatrical scenery, properties,
and effects, motion-picture films (including motion-picture films taken
aboard a vessel for exhibition only during an outward voyage and returned for
the same purpose during an inward
voyage on the same or another vessel),
commercial travelers’ samples, and
professional books, implements, instruments, and tools of trade, occupation,
or employment (see § 148.53 of this
chapter), of domestic or foreign origin,
taken abroad may be returned without
formal entry and without payment of
duty if an exportation voucher from a
carnet, when applicable, or an application on Customs Form 4455 was filed,
and the merchandise was identified as
set forth in § 10.8, before exportation of
the articles. Articles exported under
cover of an A.T.A. carnet (where the
carnet serves as the control document)
may, in accordance with this paragraph, be returned without entry or the
payment of duty. If Customs Form 4455
is utilized, commercial travelers’ samples, professional books, implements,
instruments, and tools of trade, occupation, or employment may be returned with either an informal entry or
a declaration on Customs Form 3299;
theatrical scenery, properties, and effects and motion-picture films may be
returned only with an informal entry.
When articles other than those exported by mail or parcel post are examined and registered at one port and exported through another port, the port
director may require proof of exportation in those cases where the carnet
or Customs Form 4455 does not reflect
that these articles were exported under
Customs supervision. In the case of
commercial travelers’ samples taken

§ 10.68

abroad for temporary use, except where
exportation involves certification of a
carnet, port directors may waive examination of the samples at the time of
exportation.
When
motion-picture
films are to be taken aboard a vessel
for exhibition only during an outward
voyage and are to be returned for the
same purpose during an inward voyage
on the same or another vessel, port directors may waive examination and supervision at the time of exportation.
When theatrical scenery, properties,
and effects are taken abroad in sealed
carload lots by rail for temporary use,
the cars must be sealed by U.S. Customs officers for entry at any Canadian
or Mexican port where U.S. Customs
officers are stationed. Application and
examination before the time of exportation is waived if a Customs Form 4455
is filed with the U.S. Customs officer in
the appropriate Canadian or Mexican
port, and that officer examines the articles before they are released from foreign customs custody by the foreign
customs officer.
(b) When any such articles are to be
returned to the United States from a
contiguous foreign country in which a
United States Customs officer is stationed, the articles may be presented
to such officer with the duplicate copy
of the application for examination and
comparison with the descriptive list.
Upon completion of such examination,
the packages containing the articles
shall be corded and sealed or forwarded
in cars sealed by Customs officers and
shall be manifested in the same manner as personal baggage. Articles so
treated shall be released upon arrival
in the United States and removal of
the seals by Customs officers.
(c) When commercial travelers’ samples consisting of raw cotton are taken
to and returned from Canada, the application on Customs Form 4455 shall
be executed in triplicate, two copies
thereof to be returned to the traveler
for surrender to the Customs officer on
the return of the samples from Canada.
[28 FR 14663, Dec. 31, 1963, as amended by
T.D. 69–146, 34 FR 9801, June 25, 1969; T.D. 75–
41, 40 FR 6646, Feb. 13, 1975; T.D. 82–49, 47 FR
12160, Mar. 22, 1980; T.D. 82–116, 47 FR 27261,
June 24, 1982]

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