C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 158—RELIEF FROM DUTIES ON MERCHANDISE LOST, DAMAGED, ABANDONED, OR EXPORTED › Subpart D—Destroyed, Abandoned, or Exported Merchandise

19 C.F.R. § 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Merchandise regularly entered or withdrawn for consumption in good faith and denied admission into the United States by any Government agency after its release from Customs custody, pursuant to a law or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).

(Sec. 558(a), 46 Stat. 744, as amended; 19 U.S.C. 1558(a))
Notes of Decisions
Cited in 2 cases, 1989–1990 · leading case: United States v. Toshoku Am., Inc., 879 F.2d 815 (Fed. Cir. 1989).
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United States v. Toshoku Am., Inc., 879 F.2d 815 (Fed. Cir. 1989). · cites it 2× “An importer’s failure to do so leaves him only with a choice of voluntary exportation (or destruction, see 19 C.F.R. §§ 158.41 , 45(c)) or redelivery to Customs.”
United States v. Reul, 14 Ct. Int'l Trade 661 (Ct. Intl. Trade 1990). “19 C.F.R. § 158.41 (1990) (emphasis added).”
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