19 CFR 12.15 - Disposition; refund of duty.

Regulations last checked for updates: Apr 29, 2024

Title 19 - Customs Duties last revised: Apr 24, 2024

View all text of Part 12 [§ 12.1 - § 12.152]

§ 12.15 - Disposition; refund of duty.

Plants or plant products which are prohibited admission into the United States under Federal law or regulations and are exported or destroyed under proper supervision are exempt from duty and any duties collected thereon shall be refunded. (See §§ 158.41 and 158.45(c) of this chapter.)

[28 FR 14710, Dec. 31, 1963, as amended by T.D. 72-258, 37 FR 20174, Sept. 27, 1972]

authority: 5 U.S.C. 301; 19 U.S.C. 66,1202,Harmonized,1624

source: 28 FR 14710, Dec. 31, 1963, unless otherwise noted.

cite as: 19 CFR 12.15