[Title 19 CFR 144]
[Code of Federal Regulations (annual edition) - April 1, 2002 Edition]
[Title 19 - CUSTOMS DUTIES]
[Chapter I - UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY]
[Part 144 - WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS]
[From the U.S. Government Printing Office]
19CUSTOMS DUTIES22002-04-012002-04-01falseWAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS144PART 144CUSTOMS DUTIESUNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
PART 144--WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of Contents
Sec.
144.0 Scope.
Subpart A--General Provisions
144.1 Merchandise eligible for warehousing.
144.2 Liability of importers and sureties.
144.3 Allowance for damage.
144.4 Allowance for abandoned, destroyed, or exported merchandise.
144.5 Period of warehousing.
144.6 [Reserved]
144.7 Disposition of merchandise after expiration of warehousing
period.
[[Page 66]]
Subpart B--Requirements and Procedures for Warehouse Entry
144.11 Form of entry.
144.12 Contents of entry summary; estimated duties.
144.13 Bond requirements.
144.14 Removal to warehouse.
144.15 Entry and withdrawal from Customs bonded warehouses of distilled
spirits.
Subpart C--Transfer of Right to Withdraw Merchandise from Warehouse
144.21 Conditions for transfer.
144.22 Endorsement of transfer on withdrawal form.
144.23 Endorsement in blank.
144.24 Transferee's bond.
144.25 Deposit of forms.
144.26 Further transfer.
144.27 Withdrawal from warehouse by transferee.
144.28 Protest by transferee.
Subpart D--Withdrawals from Warehouse
144.31 Right to withdraw.
144.32 Statement of quantity; charges and liens.
144.33 Minimum quantities to be withdrawn.
144.34 Transfer to another warehouse.
144.35 Withdrawal of vessel and aircraft supplies and equipment.
144.36 Withdrawal for transportation.
144.37 Withdrawal for exportation.
144.38 Withdrawal for consumption.
144.39 Permit to transfer and withdraw merchandise.
Subpart E--Rewarehouse Entries
144.41 Entry for rewarehouse.
144.42 Combined entry for rewarehouse and withdrawal for consumption.
Authority: 19 U.S.C. 66, 1484, 1557, 1559, 1624.
Section 144.3 also issued under 19 U.S.C. 1563;
Section 144.33 also issued under 19 U.S.C. 1562;
Section 144.37 also issued under 19 U.S.C. 1555, 1562.
Source: T.D. 73-175, 38 FR 17464, July 2, 1973, unless otherwise
noted.
Sec. 144.0 Scope.
This part contains regulations pertaining to the entry and
withdrawal of merchandise under the provisions of section 557, Tariff
Act of 1930, as amended (19 U.S.C. 1557), which among other things
provides that articles subject to duty may be entered for warehousing
and deposited in a bonded warehouse at the expense and risk of the
owner, importer, or consignee, and withdrawn from warehouse for
consumption upon payment of duties and charges. The requirements and
procedures set forth in this part are in addition to the general
requirements and procedures for all entries set forth in part 141 of
this chapter. Regulations pertaining to manipulation in warehouse,
manufacturing warehouses, and smelting and refining warehouses are set
forth in part 19 of this chapter.
Subpart A--General Provisions
Sec. 144.1 Merchandise eligible for warehousing.
(a) Types of merchandise. Any merchandise subject to duty may be
entered for warehousing except for perishable merchandise and explosive
substances (other than firecrackers). Dangerous and highly flammable
merchandise, though not classified as explosive, shall not be entered
for warehouse without the written consent of the insurance company
insuring the warehouse in which the merchandise is to be stored.
(b) [Reserved]
(c) Merchandise previously entered. If merchandise has been entered
under other than a warehouse entry and has remained in continuous
Customs custody, a warehouse entry may be substituted for the previous
entry. If estimated duties were deposited with the superseded previous
entry, that entry shall be liquidated for refund of the estimated duties
without awaiting liquidation of the warehouse entry. All copies of the
warehouse entry shall bear the following notation: This entry is in
substitution of ------------------------; entry No. ------------, dated
------------------------.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 82-204, 47
FR 49376, Nov. 1, 1982; T.D. 84-149, 49 FR 28699, July 16, 1984]
Sec. 144.2 Liability of importers and sureties.
The importer of merchandise entered for warehouse is liable for the
payment of all unpaid duties not only as principal on the bond filed on
Customs
[[Page 67]]
Form 301, containing the bond conditions set forth in Sec. 113.62 of
this chapter, but also by reason of his personal liability as consignee.
Under the conditions of the bond, the sureties on the bond shall be held
liable for the payment of duties and Customs charges not paid by the
principal on the bond, whether such duties and charges are finally
ascertained before the merchandise is withdrawn from Customs custody or
thereafter. Liability may be transferred in part along with the right to
withdraw the merchandise, in accordance with Subpart C of this part.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 84-213, 49
FR 41185, Oct. 19, 1984]
Sec. 144.3 Allowance for damage.
No abatement or allowance of duties shall be made on account of
damage, loss, or deterioration of the merchandise while in warehouse,
except as provided for by law (see part 158 of this chapter).
Sec. 144.4 Allowance for abandoned, destroyed, or exported merchandise.
Allowance in duties shall be made for merchandise in warehouse which
is abandoned or destroyed in accordance with Sec. 158.43 of this chapter
or exported in accordance with Sec. 144.37.
Sec. 144.5 Period of warehousing.
Merchandise shall not remain in a bonded warehouse beyond 5 years
from the date of importation.
[T.D. 86-118, 51 FR 22516, June 20, 1986]
Sec. 144.6 [Reserved]
Sec. 144.7 Disposition of merchandise after expiration of warehousing period.
Merchandise remaining in a bonded warehouse after the expiration of
the warehousing period shall be disposed of in accordance with
Sec. 127.14 of this chapter.
[T.D. 79-221, 44 FR 46828, Aug. 9, 1979]
Subpart B--Requirements and Procedures for Warehouse Entry
Sec. 144.11 Form of entry.
(a) Entry. The documentation required by Sec. 142.3 of this chapter
shall be filed at the time of entry. If the entry summary, Customs Form
7501, is filed at the time of entry for merchandise to be entered for
warehouse, it shall serve as both the entry and the entry summary, and
Customs Form 3461 or 7533 shall not be required. If the entry summary is
not filed at the time of entry, it shall be filed within the time limit
prescribed by Sec. 142.12 of this chapter. If merchandise is released
before the filing of the entry summary, the importer shall have a bond
on file, as prescribed by Sec. 142.4 of this chapter.
(b) Customs Form 7501. The entry summary for merchandise entered for
warehouse shall be executed in triplicate on Customs Form 7501,
appropriately modified, and shall include all of the statistical
information required by Sec. 141.61(e) of this chapter. The port
director may require an extra copy or copies of Customs Form 7501,
annotated ``PERMIT'' for use in connection with delivery of the
merchandise to the bonded warehouse.
(c) Designation of warehouse. The importer shall designate on the
entry summary, Customs Form 7501, the bonded warehouse in which he
desires his merchandise deposited.
(d) Specification list. When packages which are not uniform in
contents, quantities, values, or rates of duties are grouped together as
one item on an entry summary, a specification list (original only) shall
be furnished with the entry summary, showing separately opposite the
marks or numbers of each package, the quantity of each class of
merchandise, the entered value of each class, and the rates of duty
claimed for each. However, a specification list is not needed if one
withdrawal is to be filed for all the merchandise covered by the entry
summary.
[T.D. 79-221, 44 FR 46828, Aug. 9, 1979, as amended by T.D. 84-129, 49
FR 23168, June 5, 1984]
[[Page 68]]
Sec. 144.12 Contents of entry summary; estimated duties.
The entry summary, Customs Form 7501, shall show the value,
classification, and rate of duty as approved by the port director at the
time the entry summary is filed. However, no deposit of estimated duties
shall be required until the merchandise is withdrawn for consumption.
[T.D. 79-221, 44 FR 46828, Aug. 9, 1979, as amended by T.D. 84-129, 49
FR 23168, June 5, 1984]
Sec. 144.13 Bond requirements.
A bond on Customs Form 301, containing the bond conditions set forth
in Sec. 113.62 of this chapter shall be filed in the amount required by
the port director to support the entry documentation.
[T.D, 84-213, 49 FR 41185, Oct. 19, 1984]
Sec. 144.14 Removal to warehouse.
When the entry summary, Customs Form 7501, and the bond on Customs
Form 301, containing the bond conditions set forth in Sec. 113.62 of
this chapter have been filed, the merchandise shall be sent to the
bonded warehouse, except for:
(a) Merchandise for which an immediate withdrawal if filed, or
(b) Packages designated for examination elsewhere than at the
warehouse, which shall be sent to the warehouse after examination.
[T.D. 79-221, 44 FR 46828, Aug. 9, 1979, as amended by T.D. 84-129, 49
FR 23168, June 5, 1984; T.D. 84-213, 49 FR 41185, Oct. 19, 1984]
Sec. 144.15 Entry and withdrawal from Customs bonded warehouses of distilled spirits.
(a) Distilled spirits entered in warehouse under section 5066(a),
Internal Revenue Code--(1) General rule. Except as otherwise provided in
this section, distilled spirits entered into Customs bonded warehouse in
accordance with section 5066(a), Internal Revenue Code, as amended (26
U.S.C. 5066(a)), shall be treated in the same manner as any other
merchandise entered for warehouse.
(2) Withdrawal from warehouse for domestic consumption. Distilled
spirits entered in warehouse under this paragraph may be withdrawn from
warehouse for domestic consumption under section 5066(c), Internal
Revenue Code, as amended (26 U.S.C. 5066(c)). In this case, the
distilled spirits shall be subject to duty as American goods exported
and returned under subheading 9801.00.80, Harmonized Tariff Schedule of
the United States (19 U.S.C. 1202).
(b) Distilled spirits transferred from a manufacturing warehouse to
a storage warehouse under section 311, Tariff Act of 1930--(1)
Prohibition on withdrawal from warehouse for domestic consumption.
Domestic distilled spirits which have been transferred from a Customs
bonded manufacturing warehouse, Class 6, to a Customs bonded storage
warehouse, Class 2 or 3, in accordance with section 311, Tariff Act of
1930, as amended (19 U.S.C. 1311), may not be withdrawn under section
5066(c) of the Internal Revenue Code, as amended (26 U.S.C. 5066(c)),
for domestic consumption.
(2) Procedure governing transfer of distilled spirits from
manufacturing warehouse to storage warehouse. For procedure concerning
the transfer of such distilled spirits from Customs bonded manufacturing
warehouse, Class 6, to Customs bonded storage warehouse, see
Sec. 19.15(g)(2) of this chapter.
(c) Distilled spirits entered under section 5214(a)(9), Internal
Revenue Code--(1) General rule. Distilled spirits may be entered into a
Customs bonded storage warehouse under section 5214(a)(9), Internal
Revenue Code, as amended (26 U.S.C. 5214(a)(9)), in the same manner as
any other merchandise is entered for warehouse, unless otherwise
provided in this section.
(2) Withdrawal only for exportation. Distilled spirits warehoused
under section 5214(a)(9), Internal Revenue Code, may be withdrawn only
for the purpose of exportation, either directly or after rewarehousing
at the same or another port. The distilled spirits may not be withdrawn
for domestic consumption.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 78-298, 43
FR 38382, Aug. 28, 1978; T.D. 80-271, 45 FR 75641, Nov. 17, 1980; T.D.
84-213, 49 FR 41185, Oct. 19, 1984; T.D. 89-1, 53 FR 51263, Dec. 21,
1988]
[[Page 69]]
Subpart C--Transfer of Right to Withdraw Merchandise from Warehouse
Sec. 144.21 Conditions for transfer.
Under the provisions of section 557(b) Tariff Act of 1930, as
amended (19 U.S.C. 1557(b)), the right to withdraw all or part of
merchandise entered for warehouse may be transferred by appropriate
endorsement on the withdrawal form, provided that the transferee files a
bond on Customs Form 301, containing the bond conditions set forth in
Sec. 113.62 of this chapter. Upon the deposit of the endorsed form,
properly executed, and the transferee's bond with the Customs officer
designated to receive such form and bond, the transferor and his
sureties shall be relieved from all undischarged liability.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 84-213, 49
FR 41185, Oct. 19, 1984; 49 FR 44867, Nov. 9, 1984]
Sec. 144.22 Endorsement of transfer on withdrawal form.
Transfer of the right to withdraw merchandise entered for warehouse
shall be established by an appropriate endorsement on the withdrawal
form by the person primarily liable for payment of duties before the
transfer is completed, i.e., the person who made the warehouse or
rewarehouse entry or a transferee of the withdrawal right of such
person. Endorsement shall be made on whichever of the following
withdrawal forms is applicable:
(a) Customs Form 7501 for:
(i) A duty paid warehouse withdrawal for consumption;
(ii) Withdrawal with no duty payment (diplomatic use);
(iii) Merchandise to be withdrawn as vessel or aircraft supplies and
equipment under Sec. 10.60 of this chapter or other conditionally free
merchandise;
(b) Customs Form 7512 for merchandise to be withdrawn for
transportion, exportation, or transportation and exportation; or
[T.D. 82-204, 47 FR 49376, Nov. 1, 1982, as amended by T.D. 95-81, 60 FR
52295, Oct. 6, 1995]
Sec. 144.23 Endorsement in blank.
If the transferor wishes to do so, he may endorse the withdrawal
form to authorize the right to withdraw the merchandise specified
thereon but leave the space for the name of the transferee blank. A
holder of a withdrawal form so endorsed and otherwise fully executed may
insert his own name in the blank space, deposit such form and his
transferee's bond with the Customs officer designated to receive such
form and bond, and thereby establish his right to withdraw the
merchandise.
Sec. 144.24 Transferee's bond.
The transferee's bond shall be on Customs Form 301 and contain the
bond conditions set forth in Sec. 113.62 of this chapter.
[T.D. 84-213, 49 FR 41185, Oct. 19, 1984]
Sec. 144.25 Deposit of forms.
Either the transferor or the transferee may deposit the endorsed
withdrawal form and transferee's bond with the Customs officer
designated to receive such form and bond.
Sec. 144.26 Further transfer.
The right of a transferee to withdraw the merchandise may not be
revoked by the transferor but may be retransferred by the transferee.
Sec. 144.27 Withdrawal from warehouse by transferee.
At any time within the warehousing period, a transferee who has
established his right to withdraw merchandise may withdraw all or part
of the merchandise covered by the transfer by filing any authorized kind
of withdrawal from warehouse in accordance with subpart D of this part.
Sec. 144.28 Protest by transferee.
(a) Entries on or after January 12, 1971. A transferee of
merchandise entered for warehouse on or after January 12, 1971, shall
have the right to file a protest under section 514, Tariff Act of 1930,
as amended (19 U.S.C. 1514), to the same extent that such right would
have been available to the transferor.
(b) Entries prior to January 12, 1971. A transferee of merchandise
entered for
[[Page 70]]
warehouse prior to January 12, 1971, shall have no right to file a
protest, except under the conditions set forth in section 557(b), Tariff
Act of 1930, as amended (19 U.S.C. 1557(b)), prior to the amendments
made thereto by Pub. L. 91-685, effective January 12, 1971 (T.D. 71-55).
Subpart D--Withdrawals from Warehouse
Sec. 144.31 Right to withdraw.
Withdrawals from bonded warehouse may be made only by the person
primarily liable for the payment of duties on the merchandise being
withdrawn, i.e., the importer of record on the warehouse entry, the
actual owner if an actual owner's declaration and superseding bond have
been filed in accordance with Sec. 141.20 of this chapter, or the
transferee if the right to withdraw the merchandise has been transferred
in accordance with subpart C of this part. No new declaration of the
consignee or agent is required.
Sec. 144.32 Statement of quantity; charges and liens.
(a) On each withdrawal. Each withdrawal filed shall have indicated
thereon, preferably in the lower part of the left-hand margin if there
is no space designated on the form for such information, a summary
statement of the account to which it is related. The statement shall
indicate:
(1) The quantity (i.e., the number of outer containers, or tons,
etc.) in the warehouse account before the withdrawal;
(2) The quantity being withdrawn; and
(3) The quantity remaining in warehouse after the withdrawal. The
quantity in each instance may be shown as a cumulative total event
though it may include a group of varied units such as boxes, cases, or
cartons, and may consist of more than one commodity, such as distilled
spirits, chinaware, etc.
(b) Transferred merchandise. When all or a portion of an original
lot has been transferred to a new owner in accordance with subpart C of
this part, each withdrawal by the transferee shall show only the
quantity on hand in the transferee's name before the withdrawal, the
quantity being withdrawn by the transferee, and the transferred quantity
remaining in the warehouse after the withdrawal. The quantity retained
by the original importer and the quantity transferred shall be treated
as separate accounts.
(c) Charges and liens. Upon receipt of an application to withdraw
merchandise the appropriate Customs officer shall determine whether
there are any cartage, storage, labor, or any other charges due the
Government in connection with the goods remaining unpaid or whether
there is on file any notice of lien filed by a carrier. If there are no
charges or liens or all charges and liens have been satisfied, and all
other requirements of law or regulations have been met, the application
to withdraw shall be approved.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 82-204, 47
FR 49376, Nov. 1, 1982; T.D. 86-118, 51 FR 22516, June 20, 1986]
Sec. 144.33 Minimum quantities to be withdrawn.
Unless by special authority of the Commissioner of Customs,
merchandise shall not be withdrawn from bonded warehouse in quantities
less than an entire bale, cask, box, or other package, or, if in bulk,
in quantities less than 1 ton in weight or the entire quantity imported,
whichever is smaller.
Sec. 144.34 Transfer to another warehouse.
(a) At the same port. With the concurrence of the proprietors of the
delivering and receiving warehouses, merchandise may be transferred from
one bonded warehouse to another at the same port under Customs
supervision and at the expense of the importer upon his written request
to the port director, who shall issue an order for such transfer on
Customs Form 6043. However, the port director may require the filing of
a rewarehouse entry under Sec. 144.41 if he determines it necessary for
proper control of the merchandise. All charges shall be paid before
merchandise is transferred from a warehouse of class 1 (see Sec. 19.1 of
this chapter for classes of warehouses). The quantities of goods so
transferred shall be subject
[[Page 71]]
to the joint determination of the warehouse proprietor and the cartman,
lighterman, or private bonded carrier, as provided in Sec. 19.6 of this
chapter.
(b) At another port. Merchandise may be transferred to a warehouse
which is under the jurisdiction of another port by withdrawing the
merchandise for transportation in accordance with Sec. 144.36 and
entering it for rewarehouse in accordance with Sec. 144.41 upon arrival
at destination. All charges shall be paid before merchandise is
transferred from the warehouse of class 1 (see Sec. 19.1 of this chapter
for classes of warehouses).
(c) Transfers between integrated bonded warehouses--(1) Eligibility.
(i) Only an importer who will transfer warehoused merchandise among
Class 2 and 9 warehouses listed on the application in paragraph (c)(2)
of this section is eligible to participate.
(ii) The importer must have a centralized inventory control system
that shows the location of all of the warehoused merchandise at all
times, including merchandise in transit.
(iii) The importer and its surety must sign the application. If the
application to use this alternative procedure is approved by the
appropriate port director, the importer's entry bond containing the
conditions provided under Sec. 113.62 of this chapter will continue to
attach to any merchandise transferred under these alternative
procedures.
(iv) Each proprietor of a warehouse listed on the application and
each surety who underwrites that proprietor's custodial bond coverage
under Sec. 113.63 of this chapter shall sign the application.
(2) Application. Application must be made in writing to the port
director of the port in which the applicant's centralized inventory
control system exists, with copies to all affected port directors, for
exemptions from the requirements for transfer of merchandise from one
bonded warehouse to another set forth in paragraphs (a) and (b) of this
section. The application must list all bonded warehouses to and from
which the merchandise may be transferred; all such warehouses must be
covered by the same centralized inventory control system. Only blanket
exemption requests will be considered; exemptions will not be considered
for individual transfers. The application may be in letter form, signed
by all participants, and contain a certification to the port director by
the applicant that he maintains accounting records, documents and
financial statements and reports that adequately support Customs
activities.
(3) Operation. An importer who receives approval to transfer
merchandise between bonded warehouses in accordance with the provisions
of this section may, after entry into the first warehouse, transfer that
merchandise to any other warehouse without filing a withdrawal from
warehouse or a rewarehouse entry. The warehoused merchandise will be
treated as though it remains in the first warehouse so long as the
actual location of the merchandise at all times is recorded as provided
under the provisions of this section.
(4) Inventory control requirements. The records required to be
maintained must include a centralized inventory control system and
supporting documentation which meets the following requirements:
(i) Provide Customs upon demand with the proper on-hand balance of
each inventory item in each warehouse facility and each storage location
within each warehouse;
(ii) Provide Customs upon demand with the proper on-hand balance for
each open warehouse entry and the actual quantity in each warehouse
facility;
(iii) If an alternative inventory system has been approved, provide
Customs upon demand with the proper on-hand balance for each unique
identifier and the quantity related to each open warehouse entry and the
quantity in each warehouse facility;
(iv) Maintain documentation for all intracompany movements,
including authorizations for the movement, shipping documents and
receiving reports. These documents must show the appropriate warehouse
entry number or unique identifier, the description and quantity of the
merchandise transferred, and must be properly authorized and signed
evidencing shipment from and delivery to each location;
[[Page 72]]
(v) Maintain a consolidated permit file folder at the location where
the merchandise was originally warehoused. The consolidated permit file
folder must meet the requirements of Sec. 19.12(d)(4) of this chapter
regardless of the warehouse facility in which the action occurred.
Documentation for all intracompany movements, including authorizations
for movement, shipping documents, receiving reports, as well as
documentation showing ultimate disposition of the merchandise must be
filed in the consolidated permit file folder within seven business days;
(vi) Maintain a subordinate permit file at all intracompany
locations where merchandise is transferred containing copies of
documentation required by Sec. 19.12(d)(4) of this chapter and by
paragraph (c)(3)(v) of this section relating to merchandise quantities
transferred to the location. A copy of all documents in the subordinate
permit file folder must be filed in the consolidated permit file folder
within seven business days; no exceptions will be granted to this
requirement. When the final withdrawal is made on the respective entry,
the subordinate permit file shall be considered closed and filed at the
intracompany location to which the merchandise was transferred; and
(vii) File the withdrawal from Customs custody at the original
warehouse location at which the merchandise was entered.
(5) Waiver of permit file folder requirements. The permit file
folder requirements of paragraphs (c)(3)(v) and (c)(3)(vi) of this
section may be waived if the proprietor's recordkeeping and inventory
control system qualifies under the requirements of Sec. 19.12(d)(4)(iii)
of this chapter at all locations where bonded merchandise is stored.
(6) Procedure not available--(i) Liens. The transfer procedures
permitted under paragraph (c) of this section shall not be available for
merchandise with respect to which Customs is notified of the existence
of a lien, as prescribed in Sec. 141.112 of this chapter (see 19 U.S.C.
1564), until proof shall be produced at the original warehouse location
that the lien has been satisfied or discharged.
(ii) Restricted merchandise. With the exception of alcohol and
tobacco products, merchandise subject to a restriction on release such
as covered by a licensing, quota or visa requirement, is not eligible.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 82-204, 47
FR 49376, Nov. 1, 1982; T.D. 97-19, 62 FR 15840, Apr. 3, 1997]
Sec. 144.35 Withdrawal of vessel and aircraft supplies and equipment.
Supplies and equipment for vessels and aircraft may be withdrawn
from warehouse under the procedures set forth in this subpart and in
Secs. 10.59 through 10.65 of this chapter.
Sec. 144.36 Withdrawal for transportation.
(a) Time limit. Merchandise may be withdrawn from warehouse for
transportation to another port of entry if withdrawal for consumption or
exportation can be accomplished at the port of destination before the
expiration of the warehousing period.
(b) Physical deposit in warehouse not needed. All or any part of the
merchandise covered by a entry summary, Customs Form 7501 may be
withdrawn for transportation without deposit in a bonded warehouse and
may be permitted to remain on the vessel or other vehicle or on the pier
in a constructive warehouse status pending examination. When any such
merchandise not deposited in a warehouse is not forwarded under the
withdrawal for transportation on account of damage or other cause, the
importer shall be required to withdraw such merchandise immediately for
consumption or exportation, or designate a warehouse to which it may be
sent and, upon his failure to do so, it shall be treated as unclaimed.
(c) Form. (1) A withdrawal for transportation shall be filed on
Customs Form 7512 in five copies. An extra copy or copies of the Customs
Form 7512 may be required for use in connection with the delivery of the
merchandise to the bonded carrier and, in the case of alcoholic
beverages, two extra copies shall be required for use in furnishing the
duty statement to the port director at destination.
[[Page 73]]
(2) Separate withdrawals for transportation from a single warehouse,
via a single conveyance, consigned to the same consignee, and deposited
into a single warehouse, can be filed on one Customs Form 7512, under
one control number, provided that there is an attachment, to be
certified by a Customs officer, providing the information for each
withdrawal, as required in paragraph (d) of this section. With the
exception of alcohol and tobacco products, this procedure shall not be
allowed for merchandise which is in any way restricted (for example,
quota/visa).
(3) The requirement that a Customs Form 7512 be filed and the
information required in paragraph (d) of this section be shown shall not
be required if the merchandise qualifies under the exemption in
Sec. 144.34(c).
(d) Information required. In addition to the statement of quantity
required by Sec. 144.32, Customs Form 7512 shall show the following
information for the merchandise being withdrawn:
(1) The original entry number, date of entry, date of entry summary,
and port at which filed;
(2) The name of the consignee at the port of destination;
(3) Any ascertained weight, gauge, or measure;
(4) The entered value of the merchandise;
(5) Estimated duties, if any;
(6) A statement that the merchandise is or is not admissible for
consumption and the reason for non-admissibility, if applicable; and
(7) The statistical information required by Sec. 141.61(e) of this
chapter.
When the withdrawal is made after the merchandise has been rewarehoused,
the rewarehouse entry number, date, and port at which filed also shall
be shown.
(e) Duty on samples withdrawn. The duty on any samples withdrawn at
the original port from a shipment covered by a withdrawal for
transportation shall be collected at such port and a notation thereof
made on the withdrawal form. No separate invoice or extract from the
original invoice shall be required to cover such samples.
(f) Forwarding procedure. The merchandise shall be forwarded in
accordance with the general provisions for transportation in bond
(Secs. 18.1 through 18.8 of this chapter). However, when the alternate
procedures under Sec. 144.34(c) are employed, the merchandise need not
be delivered to a bonded carrier for transportation, and an entry for
transportation (Customs Form 7512) and a rewarehouse entry will not be
required.
(g) Procedure at destination. Upon arrival at destination, the
merchandise may be:
(1) Entered for rewarehouse in accordance with Sec. 144.41;
(2) Entered for combined rewarehouse and withdrawal for consumption
in accordance with Sec. 144.42;
(3) Exported in accordance with paragraph (h) of this section;
(4) Forwarded to another port or returned to the port of origin in
accordance with Sec. 18.5 (c) or (d) of this chapter;
(5) Admitted to a foreign trade zone in zone-restricted status as
provided in part 146 of this chapter; or
(6) Deposited into the proprietor's bonded warehouse or duty free
store warehouse without rewarehouse entry as required in Sec. 144.41, if
the merchandise qualifies for the exemption specified in Sec. 144.34(c).
(h) Exportation. A consignee of merchandise withdrawn for
transportation who desires to export the merchandise upon arrival at
destination shall so advise the port director at destination in writing.
The port director shall then permit the exportation of the merchandise
under Customs supervision in the same manner as a withdrawal for
indirect exportation under Sec. 144.37.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 79-221, 44
FR 46828, Aug. 9, 1979; T.D. 84-129, 49 FR 23168, June 5, 1984; T.D. 84-
212, 49 FR 39047, Oct. 3, 1984; T.D. 86-16, 51 FR 5064, Feb. 11, 1986;
T.D. 86-118, 51 FR 22516, June 20, 1986; T.D. 97-19, 62 FR 15841, Apr.
3, 1997]
Sec. 144.37 Withdrawal for exportation.
(a) Form. A withdrawal for either direct or indirect exportation
shall be filed on Customs Form 7512 (Transportation Entry and Manifest
of Goods Subject to Customs Inspection and Permit) in 5 copies or on
Customs Form 7501 in 3 copies for merchandise being exported under cover
of a TIR carnet.
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Customs Form 7512 or Customs Form 7501 shall contain all of the
statistical information as provided in Sec. 141.61(e) of this chapter.
The port director may require an extra copy or copies of Customs Form
7512 or 7501 for use in connection with the delivery of merchandise to
the carrier.
(b) Procedure for indirect exportation--(1) Forwarding. Merchandise
withdrawn for indirect exportation (transportation and exportation)
shall be forwarded to the port of exportation in accordance with the
general provisions for transportation in bond (Secs. 18.1--18.8 of this
chapter).
(2) Splitting of shipments. If any part of a shipment is not
exported or if a shipment is divided at the port of exportation,
extracts in duplicate from the manifest on file in the customhouse shall
be made on Customs Form 7512 for each portion, one copy to be sent to
the discharging inspector and the other to the lading inspector to be
used as report of exportation. The splitting up for exportation of
shipments arriving under warehouse withdrawals for indirect exportation
shall be permitted only when various portions of a shipment are destined
to different destinations, when the export vessel cannot properly
accommodate the entire quantity, or in other similar circumstances. In
the case of merchandise moving under cover of a TIR carnet, if the
merchandise is not to be exported or if the shipment is to be divided,
appropriate entry shall be required and the carnet discharged. The
provisions of Secs. 18.23 and 18.24 of this chapter concerning change of
destination or retention of merchandise on the dock shall also be
followed in applicable cases.
(3) Conversion to withdrawal for consumption. A withdrawal for
indirect exportation may be converted to a withdrawal for consumption
upon request to the director of the port where the withdrawal for
indirect exportation was made.
(c) Exportation by mail. Merchandise may be withdrawn from warehouse
for exportation by mail in accordance with the provisions of subpart F
of part 145 of this chapter.
(d) Marks on packages. The exportation shall be made under the
original marks of importation. Port marks may be added by authority of
the port director under Customs supervision. The original and port marks
shall appear in all Customs papers pertaining to the exportation.
(e) Weight, gauge, or measure. Merchandise in bulk and packaged
articles which are customarily bought and sold by weight, gauge, or
measure may be withdrawn for exportation or transportation only at the
actual quantities ascertained at the time of the original entry for
warehouse, except as otherwise provided for by law. In any case, the
port director may require a special report of weight, gauge, or measure
of the merchandise being exported if he deems it necessary.
(f) Merchandise not laden. Merchandise withdrawn for exportation but
not laden shall be sent to general order unless other disposition is
prescribed by the port director.
(g) Exportation at a foreign trade zone. Merchandise may be
withdrawn for exportation at a foreign trade zone in the same or at a
different port. The merchandise will be considered exported upon
admission to a zone in zone-restricted status, as provided in
Sec. 146.44(c) of this chapter.
(h) Class 9 warehouse withdrawals for exportation--(1) Applicability
of sales ticket procedure. Merchandise in a Class 9 warehouse (duty-free
store) may be withdrawn for any of the purposes set forth in this
subpart. However, only conditionally duty-free merchandise in a Class 9
warehouse intended for exportation or for delivery to persons and
organizations set forth in subpart I, part 148, of this chapter, will be
eligible for withdrawal under the sales ticket procedure specified in
this paragraph.
(2) Sales ticket content and handling. Sales ticket withdrawals
shall be made only under a blanket permit to withdraw (see Sec. 19.6(d)
of this chapter) and the sales ticket shall serve as the equivalent of
the supplementary withdrawal. A sales ticket is an invoice of the
proprietor's design which will include:
(i) Serial number and date of preparation of each ticket;
(ii) Warehouse entry number or specific identifier, if approved by
the port director;
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(iii) Quantity of goods sold;
(iv) Brief description of the articles including the size of
bottles;
(v) The full name and address of the purchaser. However, the port
director may waive the address requirement for all merchandise except
for alcoholic beverages in quantities in excess of 4 liters and
cigarettes in quantities in excess of 3 cartons. Also, the address
requirement is not applicable with respect to purchasers at airport
duty-free enterprises; and
(vi) A statement on the original copy (purchaser's copy) of the
effect that goods purchased in a duty-free store will be subject to duty
and/or tax with personal exemption if returned to the United States. At
the time of purchase, the sales ticket, in triplicate, shall be made out
in the name of the purchaser. One copy shall be retained by the
proprietor. A permit file copy will be attached to the parcel containing
the articles, and the original given to the purchaser. Additional copies
may be retained by the proprietor.
(3) Sales ticket register. In addition to the records required in
Sec. 19.12(a) of this chapter, Class 9 warehouse proprietors shall
maintain a sales ticket register or similar accounting record for each
warehouse entry. The sales ticket register of the proprietor shall
include the following information:
(i) Warehouse entry number;
(ii) Specific identifier, if applicable;
(iii) Sales ticket date and number;
(iv) Description;
(v) Quantity; and
(vi) Current balance.
As each warehouse entry is closed out, the warehouse proprietor shall
verify the sales ticket register total with the amount withdrawn so as
to account for all merchandise so withdrawn and certify on the register
that all the goods have been exported or sold to qualifying persons and
organizations under part 148 of this chapter. The sales ticket register
shall be included in the permit file folder with or in lieu of the
blanket permit summary, as provided in Sec. 19.6(d)(5) of this chapter.
A copy of all sales tickets shall be retained by the proprietor for not
less than 5 years after the date of the last sales ticket in the entry.
In lieu of placing a copy of sales tickets in each permit file folder,
the warehouse proprietor may keep all sales tickets in a readily
retrievable manner in a separate file.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38
FR 30883, Nov. 8, 1973; T.D. 80-142, 45 FR 36383, May 30, 1980; T.D. 84-
212, 49 FR 39047, Oct. 3, 1984; T.D. 86-16, 51 FR 5064, Feb. 11, 1986;
T.D. 92-81, 57 FR 37701, Aug. 20, 1992; T.D. 95-81, 60 FR 52295, 52296,
Oct. 6, 1995; T.D. 97-19, 62 FR 15842, Apr. 3, 1997; T.D. 99-64, 64 FR
43266, Aug. 10, 1999; T.D. 00-22, 65 FR 16518, Mar. 29, 2000]
Sec. 144.38 Withdrawal for consumption.
(a) Form. Withdrawals for consumption of merchandise in bonded
warehouses shall be filed on Customs Form 7501, in triplicate, and shall
contain all of the statistical information as provided in Sec. 141.61(e)
of this chapter.
(b) Withdrawal for exportation to Canada or Mexico. A withdrawal for
exportation to Canada or Mexico or for entry into a duty-deferral
program in Canada or Mexico is considered a withdrawal for consumption
pursuant to Sec. 181.53 of this chapter.
(c) Information to be shown on withdrawal. Each withdrawal shall
show all information for which spaces are provided on the withdrawal
form, and shall also show the separate value of each package and the
total dutiable value of the merchandise being withdrawn. In the case of
merchandise in packages which are uniform in kind, quantity, value, and
duty, the number of each package to be withdrawn need not be shown on
the withdrawal if the lowest and highest numbers in the number series of
such packages are shown. In the case of merchandise subject to quota, or
textiles and textile products subject to levels of restraint, the
description shall reflect any correction thereof reported after the
filing of the warehouse entry. Additionally, on each withdrawal of
cigars, cigarettes, or cigarette papers or tubes subject to internal
revenue tax, the statement for tax purposes required by Sec. 275.81 of
the regulations of the Internal Revenue Service (26 CFR Sec. 275.81)
shall be made on the withdrawal form.
(d) Deposit of estimated duties. Estimated duties on the merchandise
being withdrawn shall be deposited in accordance with subpart G of part
141 of this
[[Page 76]]
chapter. The port director may increase or decrease the amount of
estimated duties to be deposited on the final withdrawal to bring the
aggregate amount of duties deposited into balance with the amount which
he estimates will be finally due upon liquidation.
(e) Permit for release of merchandise. When the duties and other
charges have been paid, and all other requirements of law and
regulations have been met, a permit on Customs Form 7501 shall be issued
and delivered to the person making the warehouse withdrawal.
(f) Textiles and textile products. Textiles and textile products
subject to quota, visa or export license requirements in their condition
at the time of importation may not be withdrawn from warehouse for
consumption if during the warehouse period there has been a change by
manipulation or other means:
(1) In the country of origin of the merchandise as defined by
Sec. 12.130 of this chapter,
(2) To exempt from quota or visa or export license requirements
other than a change brought about by statute, treaty, executive order or
Presidential proclamation, or
(3) From one textile category to another textile category.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38
FR 30883, Nov. 8, 1973; T.D. 74-114, 39 FR 12095, Apr. 3, 1974; T.D. 78-
329, 43 FR 43455, Sept. 26, 1978; T.D. 82-204, 47 FR 49376, Nov. 1,
1982; T.D. 84-171, 49 FR 31253, Aug. 3, 1984; T.D. 85-38, 50 FR 8723,
Mar. 5, 1985; T.D. 95-81, 60 FR 52296, Oct. 6, 1995; T.D. 96-14, 61 FR
2911, Jan. 30, 1996]
Sec. 144.39 Permit to transfer and withdraw merchandise.
With the exception of merchandise transferred under the procedures
of Sec. 144.34(c), if all legal and regulatory requirements are met, the
appropriate Customs officer shall approve the application to transfer or
withdraw merchandise from a bonded warehouse by endorsing the permit
copy and returning it to the applicant. The approved permit shall be
presented by the withdrawer to the warehouse proprietor as evidence of
Customs authorization of the transfer or withdrawal. The approved permit
copy shall thereafter be retained in the warehouse entry file of the
proprietor. Goods covered by permit may be retained in the bonded
warehouse at the option of the proprietor.
[T.D. 82-204, 47 FR 49376, Nov. 1, 1982, as amended by T.D. 97-19, 62 FR
15842, Apr. 3, 1997]
Subpart E--Rewarehouse Entries
Sec. 144.41 Entry for rewarehouse.
(a) Applicability. When merchandise which has been withdrawn from
warehouse for transportation to another port has arrived at the port of
destination, it may be entered for rewarehouse by the consignee named in
the withdrawal.
(b) Form of entry. An entry for rewarehouse shall be made in
duplicate on Customs Form 7501 and shall contain all of the statistical
information as provided in Sec. 141.61(e) of this chapter. The port
director may require an extra copy or copies of Customs Form 7501,
annotated ``PERMIT,'' for use in connection with the delivery of the
merchandise to the warehouse. No declaration is required on the entry.
(c) Combining separate shipments. (1) Separate shipments consigned
to the same consignee and received under separate withdrawals for
transportation may be combined into one rewarehouse entry if the
warehouse withdrawals are from the same original warehouse entry.
(2) Shipments covered by multiple warehouse entries, and shipped
from a single warehouse under separate withdrawals for transportation,
via a single conveyance, may be combined into one rewarehouse entry if
consigned to the same consignee and deposited into a single warehouse.
With the exception of alcohol and tobacco products, this procedure shall
not be allowed for merchandise which is in any way restricted (for
example, quota/visa). The combined rewarehouse entry shall have attached
either copies of each warehouse entry package which is being combined
into the single rewarehouse entry or a summary with pertinent
information, that is, the date of importation, commodity description,
size, HTSUS and
[[Page 77]]
entry numbers, for all entries withdrawn for consolidation as one
rewarehouse entry. Any combining of separate withdrawals into one
rewarehouse entry shall result in the rewarehouse entry being assigned
the import date of the oldest entry being combined into the rewarehouse
entry.
(3) Combining of separate shipments shall be prohibited in all other
circumstances.
(d) Bond. A bond on Customs Form 301, containing the bond conditions
set forth in Sec. 113.62 of this chapter shall be filed before a permit
is issued on Customs Form 7501 for sending the merchandise to the bonded
warehouse. However, no bond shall be required if the merchandise is
entered by the consignee named in the original bond filed at the
original port of entry, or if it is entered by a transferee who has
established his right to withdraw the merchandise and has filed a bond
in accordance with subpart C of this part.
(e) Value and classification. The duties determined at the port
where the original warehouse entry was filed shall be the duties
chargeable under the rewarehouse entry, except in the cases provided for
in Secs. 159.7 (a) and (b) of this chapter, which pertain to certain
classes of merchandise excluded from the liquidation of the original
warehouse entry and merchandise on which rates of duty or tax are
changed by an act of Congress or by a proclamation by the President.
(f) Examination. Any examination necessary for identification of the
merchandise, determination of shortages, or other purposes shall be
made.
(g) Failure to enter. If the rewarehouse entry is not filed within
15 calendar days after its arrival, the merchandise shall be disposed of
in accordance with the applicable procedures in Sec. 4.37 or Sec. 122.50
or Sec. 123.10 of this chapter. However, merchandise sent to a general
order warehouse shall not be sold or otherwise disposed of as unclaimed
until the expiration of the original 5-year period during which the
merchandise may remain in warehouse under bond.
(h) Protest. A protest may be filed at the port where the
rewarehouse entry is made against a liquidation made at that port under
Sec. 159.7 (a) or (b) of this chapter, or against a refusal of the
director of that port to liquidate pursuant to said sections. In all
other cases, any protest shall be filed against the original warehouse
entry.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 82-204, 47
FR 49376, Nov. 1, 1982; T.D. 84-129, 49 FR 23168, June 5, 1984; T.D. 84-
213, 49 FR 41185, Oct. 19, 1984; T.D. 97-19, 62 FR 15842, Apr. 3, 1997;
T.D. 98-74, 64 FR 15303, Mar. 31, 1999]
Sec. 144.42 Combined entry for rewarehouse and withdrawal for consumption.
(a) Applicability. If the consignee of merchandise withdrawn for
transportation wishes to pay duty and obtain possession of the
merchandise immediately upon arrival at destination, he may make a
combined entry for rewarehouse and withdrawal for consumption.
(b) Procedure for entry. The procedures set forth in Sec. 144.41 are
applicable to this type of entry, with the following exceptions:
(1) Form of entry. A combined entry for rewarehouse and withdrawal
for consumption shall be made on Customs Form 7501 (Consumption Entry),
in 4 copies, and shall contain all of the statistical information as
provided in Sec. 141.61(e) of this chapter, one copy to be used as the
permit. No declaration is required on the entry;
(2) Extra copy for Internal Revenue. An additional copy of Customs
Form 7501, marked or stamped ``For Internal Revenue Purposes,'' shall be
presented for each entry of cigars, cigarettes, or cigarette papers or
tubes, when the release from Customs custody of those articles is
subject to part 275 of the regulations of the Internal Revenue Service
(26 CFR part 275) and tax is payable to Customs; and
(3) Deposit of duties. Estimated Customs duties, taxes, and other
charges, as set forth in subpart G of part 141 of this chapter, shall be
deposited upon presentation of the combined entry. The port director
shall then issue a permit for release on Customs Form 7501.
[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 73-312, 38
FR 30884, Nov. 8, 1973; T.D. 87-75, 52 FR 20068, May 29, 1987]
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