Supporting Law/Regulations

WAIS Document Retrieval[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]