Supporting Law/Regulation

[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2002]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR10.8]

[Page 84-85]

TITLE 19--CUSTOMS DUTIES

CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY

PART 10--ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.--Table of Contents

Sec. 10.8 Articles exported for repairs or alterations.

(a) Except as otherwise provided for in this section and except in

the case of goods covered by Sec. 181.64 of this chapter, the following

documents shall be filed in connection with the entry of articles which

are returned after having been exported for repairs or alterations and

which are claimed to be subject to duty only on the value of the repairs

or alterations performed abroad under subheading 9802.00.40 or

9802.00.50, Harmonized Tariff Schedule of the United States (HTSUS):

(1) A declaration from the person who performed such repairs or

alterations, in substantially the following form:

I,----------------, declare that the articles herein specified are

the articles which, in the condition in which they were exported from

the United States, were received by me (us) on ----------------, 19----

------------, from---------------- (name and address of owner or

exporter in the United States); that they were received by me (us) for

the sole purpose of being repaired or altered; that only the repairs or

alterations described below were performed by me (us); that the full

cost or (when no charge is made) value of such repairs or alterations

are correctly stated below; and that no substitution whatever has been

made to replace any of the articles originally received by me (us) from

the owner or exporter thereof mentioned above.

------------------------------------------------------------------------

Full cost or

(when no

charge is

Description made) value Total value

of articles of repairs of articles

Marks and numbers and of or after

repairs or alterations repairs or

alterations (see alterations

subchapter

II, chapter

98, HTSUS)

------------------------------------------------------------------------

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

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

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

------------------------------------------------------------------------

________________________________________________________________________

(Date)

________________________________________________________________________

(Address)

________________________________________________________________________

(Signature)

________________________________________________________________________

(Capacity)

(2) A declaration by the owner, importer, consignee, or agent having

knowledge of the pertinent facts in substantially the following form:

I, ----------,

declare that the (above) (attached) declaration by the person who

performed the repairs or alterations abroad is true and correct to the

best of my knowledge and belief; that the articles were not manufactured

or produced in the United States under subheading 9813.00.05, HTSUS;

that such articles were exported from the United States for repairs or

alterations and without benefit of drawback from ---------------- (port)

on ----------------, 19----------------; and that the articles entered

in their repaired or altered condition are the same articles that were

exported on the above date and that are identified in the (above)

(attached) declaration.

________________________________________________________________________

(Date)

________________________________________________________________________

(Address)

________________________________________________________________________

(Signature)

________________________________________________________________________

(Capacity)

(b) The port director may require such additional documentation as

is deemed necessary to prove actual exportation of the articles from the

United States for repairs or alterations, such as a foreign customs

entry, foreign customs invoice, foreign landing certificate, bill of

lading, or an airway bill.

[[Page 85]]

(c) If the port director concerned is satisfied, because of the

nature of the articles or production of other evidence, that the

articles are imported under circumstances meeting the requirements of

subheading 9802.00.40 or 9802.00.50, HTSUS, and related section and

additional U.S. notes, he may waive submission of the declarations

provided for in paragraph (a) of this section.

(d) The port director shall require at the time of entry a deposit

of estimated duties based upon the full cost or value of the repairs or

alterations. The cost or value of the repairs or alterations outside the

United States, which is to be set forth in the invoice and entry papers

as the basis for the assessment of duty under subheading 9802.00.40 or

9802.00.50, HTSUS, shall be limited to the cost or value of the repairs

or alterations actually performed abroad, which will include all

domestic and foreign articles furnished for the repairs or alterations

but shall not include any of the expenses incurred in this country

whether by way of engineering costs, preparation of plans or

specifications, furnishing of tools or equipment for doing the repairs

or alterations abroad, or otherwise.

[T.D. 94-47, 59 FR 25567, May 17, 1994, as amended by T.D. 95-68, 60 FR

46361, Sept. 6, 1995]