U.S. Notes
  • 1. This subchapter covers only the following:
    • (a) Substantial containers or holders which are subject to tariff treatment as imported articles and are:
      • (i) Imported empty and not within the purview of a provision which specifically exempts them from duty; or
      • (ii) Imported containing or holding articles, and which are not of a kind normally sold therewith or are entered separately therefrom; and
    • (b) Certain repair components, accessories and equipment.
  • 2. This subchapter does not apply to any container or holder:
    • (a) Exported with benefit of drawback and returned empty; or
    • (b) Manufactured or produced in the United States in a customs bonded warehouse or under heading 9813.00.05 and exported under any provision of law.
  • 3. In order to facilitate the prompt clearance at ports of entry of substantial containers and holders provided for in this subchapter, the Secretary of the Treasury is authorized:
    • (a) To permit the admission thereof without entry if readily identifiable as meeting the conditions of free entry set forth in this subchapter; and
    • (b) To permit any duties thereon to be paid cumulatively from time to time either before or after their importation when conditions exist which permit adequate customs controls to be maintained.
  • 4. Instruments of international traffic, such as containers, lift vans, rail cars and locomotives, truck cabs and trailers, etc. are exempt from formal entry procedures but are required to be accounted for when imported and exported into and out of the United States, respectively, through the manifesting procedures required for all international carriers by the United States Customs Service. Fees associated with the importation of such instruments of international traffic shall be reported and paid on a periodic basis as required by regulations issued by the Secretary of the Treasury and in accordance with 1956 Customs Convention on Containers (20 UST 30; TIAS 6634).